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| HABERSHAM      BANCORP                                     |
|------------------------------------------------------------|
| (Exact      name of registrant as specified in itscharter) |

| Georgia                                                             |   | 58-1563165                                   |
|---------------------------------------------------------------------|--------|----------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) |   | (I.R.S.      Employer Identification Number) |

| 282 Historic Highway 441 North, P. O. Box 1980,      Cornelia, Georgia |   | 30531           |
|------------------------------------------------------------------------|--------|-----------------|
| (Address      of principal executive offices)                          |   | (Zip      Code) |

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| (a) | See      Item 8 for a list of the financial statements filed as a part of this      report. No financial statement schedules are applicable as the required      information is included in the financial statements in Item    8. |
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| (b) | See      the attached Exhibit Index, appearing behind the signature page to      this report, for the exhibits required by Item 601 of Regulation      S-K. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Exhibit      No. |   | Document                                                                                                                                                                                      |
|------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                          |
| 3.1              |   | Amended      and restated Articles of Incorporation of HabershamBancorp, as amended by      amendment dated April 16, 1988 (1) and further amended by amendment dated      April 15, 2000 (2) |
|             |   |                                                                                                                                                                                          |
| 3.2              |   | By-laws      of Habersham Bancorp, as amended by resolutions dated January 29,      2000 (3)                                                                                             |
|             |   |                                                                                                                                                                                          |
| 10.1*            |   | Habersham      Bancorp 401 K Summary Plan Description (filed with initial filing of this      report)                                                                                         |
|             |   |                                                                                                                                                                                          |
| 10.2*            |   | Form      of Director Supplemental Retirement Plan Agreement and Split Dollar      Endorsement, with summary of terms specific to each director      (3)                                      |
|             |   |                                                                                                                                                                                          |
| 10.3*            |   | Habersham Bancorp      Outside Directors Stock Option Plan (4)                                                                                                                           |
|             |   |                                                                                                                                                                                          |
| 10.3(a)*         |   | Form      of option agreement under Habersham Bancorp Outside Directors Stock Option      Plan (5)                                                                                            |
|             |   |                                                                                                                                                                                          |
|             |   |                                                                                                                                                                                          |
| 10.4*            |   | Habersham Bancorp      1996 Incentive Stock Option Plan, (6) as amended by the First Amendment      thereto dated January 29, 2000                                                       |
| 10.4(a)*         |   | Form      of incentive stock option agreement under Habersham Bancorp 1996      Incentive Stock Option Plan (3)                                                                          |
|             |   |                                                                                                                                                                                          |
| 10.4(b)*         |   | Form      of non-qualified stock option agreement under Habersham                                                                                                                             |
|             |   | Bancorp      1996 Incentive Stock Option Plan (3)                                                                                                                                             |
|             |   |                                                                                                                                                                                          |
| 10.5*            |   | Form      of Split Dollar Agreement and Collateral Assignment dated January 1, 1991,      with summary of terms applicable to Mr. Ariail and Mr. Stovall      (3)                   |
|             |   |                                                                                                                                                                                          |
|             |   |                                                                                                                                                                                          |
| 10.6*            |   |  Habersham      Bancorp 2005 Stock Option Plan (8)                                                                                                                                       |
|             |   |                                                                                                                                                                                          |
| 10.6(a)*         |   | Form      of non-qualified stock option award pursuant to the 2005 Stock Option Plan      (9)                                                                                                 |
|             |   |                                                                                                                                                                                          |
| 10.6(b)*         |   | Form      of Incentive Stock Option award pursuant to the 2005 Stock Option Plan      (10)                                                                                                    |
|             |   |                                                                                                                                                                                          |
| 13.0             |   | Financial      statements and notes thereto contained in the Habersham Bancorp 2006      Annual Report and quarterly financial   data      (unaudited)                         |
|             |   |                                                                                                                                                                                          |
| 14.0             |   | Code      of Ethics (11)                                                                                                                                                                      |
|             |   |                                                                                                                                                                                          |
| 21.0             |   | Subsidiaries      ofHabersham Bancorp  (11)                                                                                                                                    |

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| 23.1   |   | Consent      of Porter Keadle Moore, LLP                                                                                                                                                      |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                               |
| 31.1   |   | Certification      of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley      Act of 2002.                                                                                      |
|   |   |                                                                                                                                                                                               |
| 31.2   |   | Certification      of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley      Act of 2002.                                                                                      |
|   |   |                                                                                                                                                                                               |
| (1)    |   | Incorporated      herein by reference to Exhibit 3(a) in Amendment No. 1 to Registrant's      Registration Statement on Form S-4 (Regis. No.33-57915)                                              |
|   |   |                                                                                                                                                                                               |
| (2)    |   | Incorporated      herein by reference to Exhibit 3.1 to Registrant’s Quarterly Report on      Form 10-Q for the quarter ended March 31, 2000 (File No.      0-13153)                         |
|   |   |                                                                                                                                                                                               |
| (3)    |   | Incorporated      here in by reference to Exhibit of the same number in the Registrant’s      Annual Report on Form 10-K for the fiscal year ended December 31, 2004      (File No. 0-13153) |
|   |   |                                                                                                                                                                                               |
| (4)    |   | Incorporated      herein by reference to Appendix B to the Registrant’s 2005 Proxy Statement      for its Annual Meeting of Shareholders (File No.  0-13153)                                 |
|   |   |                                                                                                                                                                                               |
| (5)    |   | Incorporated      by reference to Exhibit 10.3 to the Registrant’s Quarterly Report of Form      10-Q for the quarter ended June 30, 2005 (File No.  0-13153)                                |
|   |   |                                                                                                                                                                                               |
| (6)    |   | Incorporated      herein by reference to Appendix A to the Registrant’s 1996 Proxy Statement      for its Annual Meeting of the Shareholders (File No.    0-13153)                           |
|   |   |                                                                                                                                                                                               |
| (7)    |   | Incorporated      herein by reference to Appendix A to the Registrant’s 2000 Proxy Statement      for its Annual Meeting of Shareholders filed on Schedule 14A (File No.      0-13153)       |
|   |   |                                                                                                                                                                                               |
| (8)    |   | Incorporated      herein by reference to Appendix A to the Registrant’s 2005 Proxy Statement      for its Annual Meeting of Shareholders (File No.  0-13153)                                 |
|   |   |                                                                                                                                                                                               |
| (9)    |   | Incorporated      by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form      10-Q for the quarter ended June 30, 2005 (File No.  0-13153)                                |
|   |   |                                                                                                                                                                                               |
| (10)   |   | Incorporated      by reference to Exhibit 10.2 to the Registrant’s Quarterly Report on Form      10-Q for the quarter ended June 30, 2005 (File No.  0-13153)                                |

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| (11) |   | Incorporated      herein by reference to exhibit of same number in the Registrant’s Annual      Report on Form 10-K for the year ended December 31, 2003 (File No.      0-13153) |
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