MFBC Mfb Corp (MM)

CUSIP No. 55272D106 13G/A Page 2 of 8 Pages
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 (1) NAME OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NOS.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Tontine Financial Partners, L.P.
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 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
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 (3) SEC USE ONLY
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 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 Delaware
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NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES --------------------------------------------------------------

BENEFICIALLY (6) SHARED VOTING POWER
 101,152
OWNED BY --------------------------------------------------------------

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING --------------------------------------------------------------

PERSON WITH (8) SHARED DISPOSITIVE POWER
 101,152
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 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 101,152
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 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (11) EXCLUDES CERTAIN SHARES ** [ ]
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 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (11)
 7.70%
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 (12) TYPE OF REPORTING PERSON **
 PN
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 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 55272D106 13G/A Page 3 of 8 Pages
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 (1) NAME OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NOS.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Tontine Management, L.L.C.
-----------------------------------------------------------------------------
 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
-----------------------------------------------------------------------------
 (3) SEC USE ONLY
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 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 Delaware
-----------------------------------------------------------------------------
NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES --------------------------------------------------------------

BENEFICIALLY (6) SHARED VOTING POWER
 101,152
OWNED BY --------------------------------------------------------------

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING --------------------------------------------------------------

PERSON WITH (8) SHARED DISPOSITIVE POWER
 101,152
-----------------------------------------------------------------------------
 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 101,152
-----------------------------------------------------------------------------
 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (11) EXCLUDES CERTAIN SHARES ** [ ]
-----------------------------------------------------------------------------
 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (11)
 7.70%
-----------------------------------------------------------------------------
 (12) TYPE OF REPORTING PERSON **
 OO
-----------------------------------------------------------------------------
 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 55272D106 13G/A Page 4 of 8 Pages
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 (1) NAME OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NOS.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Jeffrey L. Gendell
-----------------------------------------------------------------------------
 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
-----------------------------------------------------------------------------
 (3) SEC USE ONLY
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 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 United States
-----------------------------------------------------------------------------
NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES --------------------------------------------------------------

BENEFICIALLY (6) SHARED VOTING POWER
 101,152
OWNED BY --------------------------------------------------------------

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING --------------------------------------------------------------

PERSON WITH (8) SHARED DISPOSITIVE POWER
 101,152
-----------------------------------------------------------------------------
 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 101,152
-----------------------------------------------------------------------------
 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (11) EXCLUDES CERTAIN SHARES ** [ ]
-----------------------------------------------------------------------------
 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (11)
 7.70%
-----------------------------------------------------------------------------
 (12) TYPE OF REPORTING PERSON **
 IN
-----------------------------------------------------------------------------
 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 55272D106 13G/A Page 5 of 8 Pages

The Schedule 13G/A filed on February 9, 2007 is hereby amended and restated by
this Amendment No. 2 to the Schedule 13G.

Item 1(a). Name of Issuer:

 The name of the issuer is MFB CORP. (the "Company").

Item 1(b). Address of Issuer's Principal Executive Offices:

 The Company's principal executive offices are located at 4100 Edison Lakes
Parkway Suite 300, P.O. Box 528, Mishawaka, Indiana 46546

Item 2(a). Name of Person Filing:

 This statement is filed by:
 (i) Tontine Financial Partners, L.P., a Delaware limited
 partnership ("TFP") with respect to the shares of Common Stock
 directly owned by it;
 (ii) Tontine Management, L.L.C., a limited liability company
 organized under the laws of the State of Delaware ("TM"), with
 respect to the shares of Common Stock directly owned by TFP;
 and
 (iii) Jeffrey L. Gendell, a United States citizen ("Mr. Gendell"),
 with respect to the shares of Common Stock owned directly by
 TFP.

 The foregoing persons are hereinafter sometimes collectively
 referred to as the "Reporting Persons." Any disclosures herein with
 respect to persons other than the Reporting Persons are made on
 information and belief after making inquiry to the appropriate
 party.

Item 2(b). Address of Principal Business Office or, if None, Residence:

 The address of the business office of each of the Reporting Persons is 55
Railroad Avenue, Greenwich, CT 06830.

Item 2(c). Citizenship:

 See Item 2(a) above.

Item 2(d). Title of Class of Securities:
 Common Stock, no par value (the "Common Stock")

CUSIP No. 55272D106 13G/A Page 6 of 8 Pages

Item 2(e). CUSIP Number: 55272D106

Item 3. If this statement is filed pursuant to Rules 13d-1(b) or 13d-2(b) or
(c), check whether the person filing is a:

 (a) [ ] Broker or dealer registered under Section 15 of the Act,

 (b) [ ] Bank as defined in Section 3(a)(6) of the Act,

 (c) [ ] Insurance Company as defined in Section 3(a)(19) of the
 Act,

 (d) [ ] Investment Company registered under Section 8 of the
 Investment Company Act of 1940,

 (e) [ ] Investment Adviser in accordance with Rule
 13d-1(b)(1)(ii)(E),

 (f) [ ] Employee Benefit Plan or Endowment Fund in accordance
 with Rule 13d-1 (b)(1)(ii)(F),

 (g) [ ] Parent Holding Company or control person in accordance
 with Rule 13d-1 (b)(1)(ii)(G),

 (h) [ ] Savings Association as defined in Section 3(b) of the
 Federal Deposit Insurance Act,

 (i) [ ] Church Plan that is excluded from the definition of an
 investment company under Section 3(c)(14) of the Investment
 Company Act of 1940,

 (j) [ ] Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

 Not applicable.

Item 4. Ownership.

 A. Tontine Financial Partners, L.P.
 (a) Amount beneficially owned: 101,152
 (b) Percent of class: 7.70%. The percentages used herein and
in the rest of Item 4 are calculated based upon the 1,313,671 shares of Common
Stock issued and outstanding as of December 14, 2007, as set forth in the
Company's Form 10-K for the fiscal year ended September 30, 2007.
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 101,152
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 101,152

CUSIP No. 55272D106 13G/A Page 7 of 8 Pages


 B. Tontine Management, L.L.C.
 (a) Amount beneficially owned: 101,152
 (b) Percent of class: 7.70%
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 101,152
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 101,152

 C. Jeffrey L. Gendell
 (a) Amount beneficially owned: 101,152
 (b) Percent of class: 7.70%
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 101,152
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 101,152


Item 5. Ownership of Five Percent or Less of a Class.

 Not applicable.


Item 6. Ownership of More than Five Percent on Behalf of Another Person.

 TM, the general partner of TFP, has the power to direct the affairs of TFP,
including decisions respecting the disposition of the proceeds from the sale of
the shares. Mr. Gendell is the Managing Member of TM and in that capacity
directs their operations.

Item 7. Identification and Classification of the Subsidiary Which Acquired
the Security Being Reported on by the Parent Holding Company.

 Not applicable.

Item 8. Identification and Classification of Members of the Group.

 Not applicable.

Item 9. Notice of Dissolution of Group.

 Not applicable.

CUSIP No. 55272D106 13G/A Page 8 of 8 Pages

Item 10. Certification.

 Each of the Reporting Persons hereby makes the following certification:

 By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are not held for
the purpose of or with the effect of changing or influencing the control of the
issuer of the securities and were not acquired and are not held in connection
with or as a participant in any transaction having that purpose or effect.

SIGNATURES

After reasonable inquiry and to the best of our knowledge and belief, the
undersigned certify that the information set forth in this statement is true,
complete and correct.


DATED: January 25, 2008

 /s/ JEFFREY L. GENDELL
 -----------------------------
 Jeffrey L. Gendell, individually, and as
 managing member of
 Tontine Management, L.L.C.,
 general partner of
 Tontine Financial Partners, L.P.