UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


WASHINGTON,
D.C.  20549




_________________




FORM
8-K




CURRENT
REPORT




Pursuant
to Section 13 or 15(d) of the


Securities
Exchange Act of 1934




Date of
report (Date of earliest event reported):  April 16, 2008




________________




Peoples-Sidney
Financial Corporation


(Exact
name of registrant as specified in its charter)




_______________




Delaware
            000-22223
            311499862(State
      or other jurisdiction of
            (Commission
      File)
            (IRS
      Employerincorporation
      or organization)
            Number
            Identification
      No.)





101
East Court, Sidney, Ohio 46750


(Address
of principal executive offices)(Zip Code)




Registrant’s
telephone number, including area code:(937) 492-6129




___________________




Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligations of
the registrant under any of the following provisions:





o
            Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)





o
            Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)





o
            Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))





o
            Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4 (c))












Section
2 – Financial Information.




Item
2.02.  Results of Operations and Financial Condition.




On April 16, 2008, the Registrant
issued a news release announcing, among other things, earnings for the third
quarter for the fiscal year ending June 30, 2008 and year to date results for
the period ending March 31, 2008.  A copy of the press release is
attached as Exhibit 99.1 to this report and only paragraphs one, two, three, and
six are incorporated into this Item 2.02 by reference.  The
information in this Form 8-K, including the exhibits, relating to this Item 2.02
shall not be deemed to be “filed” for purposes of the Securities Exchange Act of
1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities
thereof, nor shall it be deemed to be incorporated by reference in any filing
under the Exchange Act or under the Securities Act of 1933, as amended, except
to the extent specifically provided in any such filing.




Section
8 – Other Events.





Item
8.01.  Other Events.





On April 16, 2008, the Registrant
issued a press release announcing, among other things, the Registrant’s
declaration of a regular quarterly dividend of $0.16 per share.  The
dividend will be paid to shareholders of record as of April 30, 2008 and payable
on May 15, 2008.  A copy of the press release is attached as Exhibit
99.1 to this report and only paragraphs one and four thereof are incorporated
into this Item 8.01 by reference.




Section
9 – Financial Statements and Exhibits.




Item
9.01.   Financial Statements and Exhibits.




(c)  Exhibits.




The following Exhibit is being
furnished herewith:




99.1
            Press
      Release of Peoples-Sidney Financial Corporation, dated April 16,
      2008.









1


SIGNATURE




Pursuant to the requirements of the
Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly
authorized.




PEOPLES-SIDNEY
      FINANCIAL CORPORATIONBy:
            /s/
      Douglas StewartDouglas
      StewartPresident
      and Chief Executive OfficerDated:  April
      16, 2008







2


Exhibit
Index




ExhibitNumber
            Description of
      Exhibit99.1
            Press
      Release of Peoples-Sidney Financial Corporation, dated April 16,
      2008.








3