UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934.

Date of Report: March 02, 2005
(Date of earliest event reported)

MACKINAC FINANCIAL CORPORATION
(Exact name of registrant as specified in its charter) MI
(State or other jurisdiction of incorporation)   0-20167
(Commission File Number)   38-2062816
(IRS Employer Identification Number)   130 SOUTH CEDAR STREET
(Address of principal executive offices) 49854
(Zip Code)  
Registrant's telephone number, including area code: 906-341-7158


This 8-K/A (Amendment No. 1) amends Item 2.02 to the Form 8-K originally filed on March 2, 2005.

Item 2.02 Results of Operations and Financial Condition

On March 2, 2005, Registrant issued a press release announcing its results of operations and financial condition for the year and as of December 31, 2004. The press release is attached as Exhibit No. 99.1 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits
(c) Exhibits

99.1       Press Release of MACKINAC FINANCIAL CORPORATION dated March 02, 2005

The following are furnished herewith: Exhibit 99 Press Release dated March 2, 2005 announcing Registrant's results of operations and financial condition for the year and as of December 31, 2004.


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.

Dated: March 02, 2005
MACKINAC FINANCIAL CORPORATION

By:  /s/ Ernie R. Krueger                    
     Ernie R. Krueger
     SVP/Controller