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**Exhibit        11 - Statements Re: Computation of Per Share Earnings**

**FLORIDA        COMMUNITY BANKS, INC.**

**COMPUTATION        OF EARNINGS PER COMMON SHARE**

|                                                                                                                          |   | Three                  Months   |          |   | Six                  Months     |   |
|-------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|---------------|--------|---------------------------------|--------|
|                                                                                                                          |   | Ended                  June 30, |          |   | Ended                  June 30, |   |
|                                                                                                                          |   | 2007                            |          |   | 2006                            |   |   | 2007 |   |   | 2006 |   |
| **Basic                  Earnings Per Share:**                                                                                |   |                            |          |   |                            |   |   |   |   |   |   |   |
| Net                  income                                                                                                   |   | **$**                           | **4,529,338** |   |                            | $      | 5,159,972 |   |   | **$** | **9,196,365** |   |   | $ | 10,353,876 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| Earnings                  on common                  shares                                                                   |   | **$**                           | **4,529,338** |   |                            | $      | 5,159,972 |   |   | **$** | **9,196,365** |   |   | $ | 10,353,876 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average                  commonshares                  outstanding –                  basic   |   | ** **                      | **6,591,387** |   |                            |   | 6,573,331 |   |   | ** ** | **6,591,387** |   |   |   | 6,579,953 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| Basic                  earnings per common                  share                                                             |   | **$**                           | **0.69**      |   |                            | $      | 0.78 |   |   | **$** | **1.40** |   |   | $ | 1.57 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| **Diluted                  Earnings Per Share:**Net                  income                                                   |   | **$**                           | **4,529,338** |   |                            | $      | 5,159,972 |   |   | **$** | **9,196,365** |   |   | $ | 10,353,876 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average                  commonShares                  outstanding –                  diluted |   | ** **                      | **6,701,509** |   |                            |   | 6,667,639 |   |   | ** ** | **6,700,705** |   |   |   | 6,664,764 |   |
|                                                                                                                          |   |                            |          |   |                            |   |   |   |   |   |   |   |   |   |   |   |
| Diluted                  earnings per common share                                                                            |   | **$**                           | **0.68**      |   |                            | $      | 0.77 |   |   | **$** | **1.37** |   |   | $ | 1.55 |   |

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