On January 2, 2009, SMF Energy Corporation (the "Company") provided notice to American National Bank (the "Trustee") and to the holders (the Noteholders") of its August 8, 2007 Senior Secured Convertible Promissory Notes (the "Notes") that it had elected to defer the interest payments on the Notes scheduled for January 1, 2009 until on or about January 30, 2009. The Company's decision to postpone the interest payments was motivated by its desire to keep its cash position strong during the New Year's holiday and the post holiday period and to ensure that the Company continues to meet its daily minimum excess availability requirement with its primary lender during that time.

The Company was required to provide written notice of its decision to defer the interest payments to the Trustee and Noteholders by the terms of the Indenture for the Notes, dated August 8, 2007, by and between the Company and the Trustee (the "Indenture") and the related Security Agreement, dated August 8, 2007, by and between the Company, H & W Petroleum Company, Inc., SMF Services, Inc. and the Trustee (the "Security Agreement"). Copies of the Company's notices to the Trustee and to the Noteholders are attached hereto as Exhibits 99.1 and 99.2, respectively.

The Notes, the Indenture and the Security Agreement were previously filed as Exhibits 10.2, 10.3 and 10.4, respectively, to the Company's Current Report on Form 8-K as filed with the Securities and Exchange Commission on August 14, 2007 and are incorporated by reference into this Item 8.01.

The information in this Form 8-K, including the information set forth in Exhibits 99.1 and 99.2, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such a filing.

(d) Exhibits

Exhibit No. Description

        99.1         January 2, 2009 Notice to Indenture Trustee of Deferred
                     Interest Payments under August 8, 2007 Senior Secured
                     Convertible Promissory Notes

        99.2         January 2, 2009 Notice to Noteholders of Deferred Interest
                     Payments under August 8, 2007 Senior Secured Convertible
                     Promissory Notes