UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K/A

CURRENT REPORT PURSUANT

TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report: April 23, 2007

COMMERCIAL BANKSHARES, INC.

(Exact Name of Registrant as Specified in Its Charter)

Delaware

(State or Other Jurisdiction of Incorporation)


033-67254		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)

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))

EXPLANATORY NOTE

This Current Report on Form 8-K/A amends the Current Report on Form 8-K dated April 19, 2007 and filed on April 20, 2007.

Item 8.01. Other Events.

Commercial Bankshares, Inc. (the “Company”) is filing this Current Report on Form 8-K/A to disclose the final Form of Election Form and Letter of Transmittal (the “Election Form”) to be used by the Company’s shareholders in connection with the Company’s merger (the “Merger”) with The Colonial BancGroup, Inc. (“Colonial”), as described in Colonial’s Registration Statement on Form S-4 (Registration No. 333-141731), filed in connection with the Merger. The Company expects to distribute the Election Form on April 23, 2007 to the Company’s shareholders as of the close of business on April 19, 2007.

Item 9.01. Financial Statements and Exhibits.

(d)

Exhibits


Exhibit No.		Description

99.1		Form of Election Form and Letter of Transmittal

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.


April 23, 2007				COMMERCIAL BANKSHARES, INC.

				/s/ Barbara E. Reed
				Barbara E. Reed
				Chief Financial Officer

Exhibit Index


Exhibit No.		Description

99.1		Form of Election Form and Letter of Transmittal of Commercial Bankshares, Inc.

COMMERCIAL BANKSHARES INC 8-K/A