Commercial Bankshares, Inc. - Form 8K, 2nd Quarter 2006 Earnings Release

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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):July 20, 2006

COMMERCIAL BANKSHARES, INC.
(Exact Name of Registrant as Specified in Its Charter)

Florida
(State or Other Jurisdiction of Incorporation)

33-67254
  
65-0050176
(Commission File Number)
  
(IRS Employer Identification No.)

 
1550 S.W. 57th Avenue, Miami, Florida
  
33144
(Address of Principal Executive Offices)
  
(Zip Code)

(305) 267-1200
(Registrant's Telephone Number, Including Area Code)

N/A
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

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

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

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

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


Item 2.02 Results of Operations and Financial Condition

On July 20, 2006 Commercial Bankshares, Inc., the parent holding company of Commercial Bank of Florida, announced its unaudited earnings for the three and six months ended June 30, 2006 pursuant to a press release.

A copy of the press release is being furnished as exhibit 99.1 to this form 8-K.





Item 9.01 Financial Statements and Exhibits.

(c) Exhibits.

99.1 Press Release, dated July 20, 2006.






SIGNATURES


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.


COMMERCIAL BANKSHARES, INC.
 
Date: July 21, 2006
 
/s/Barbara E. Reed
Barbara E. Reed
Senior Vice President 
and Chief Financial Officer