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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                                                                                                                           |          |   |                             Nine Months                                             |   |
|-------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|--------|---------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                          |   |                                      Ended September 30, |          |   |                                   Ended September 30, |   |
|                                                                                                                          |   |                        2007                                                                                                    |          |   |                        2006                                                                                  |   |   |                         2007 |   |   |                        2006 |   |
| **Basic                  Earnings Per Share:**                                                                                |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |
| Net                  income                                                                                                   |   | **$**                                                                                                                                                   | **3,296,943** |   |                                                                                                                                  | $      | 5,933,262 |   |   | **$** | **12,493,308** |   |   | $ | 16,287,139 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| Earnings                  on common                  shares                                                                   |   | **$**                                                                                                                                                   | **3,296,943** |   |                                                                                                                                  | $      | 5,933,262 |   |   | **$** | **12,493,308** |   |   | $ | 16,287,139 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average                  commonshares                  outstanding –                  basic   |   | ** **                                                                                                                                              | **7,909,664** |   |                                                                                                                                  |   | 7,884,228 |   |   | ** ** | **7,909,664** |   |   |   | 7,891,663 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| Basic                  earnings per common                  share                                                             |   | **$**                                                                                                                                                   | **0.42**      |   |                                                                                                                                  | $      | 0.75 |   |   | **$** | **1.58** |   |   | $ | 2.06 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| **Diluted                  Earnings Per Share:**Net                  income                                                   |   | **$**                                                                                                                                                   | **3,296,943** |   |                                                                                                                                  | $      | 5,933,262 |   |   | **$** | **12,493,308** |   |   | $ | 16,287,139 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average                  commonShares                  outstanding –                  diluted |   | ** **                                                                                                                                              | **8,045,938** |   |                                                                                                                                  |   | 8,006,168 |   |   | ** ** | **8,041,134** |   |   |   | 7,996,978 |   |
|                                                                                                                          |   |                                                                                                                                                    |          |   |                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |
| Diluted                  earnings per common share                                                                            |   | **$**                                                                                                                                                   | **0.41**      |   |                                                                                                                                  | $      | 0.74 |   |   | **$** | **1.55** |   |   | $ | 2.04 |   |

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