According to regulators two banks seized in Georgia and one in Florida and in Arizona bring to 41 the number of failed U. S. banks closed so far this year.

On Friday, State regulators seized Desert Hills Bank of Phoenix, with Community Bank of Westbury, N. Y., and the Federal Deposit Insurance Corp. agreeing to share in losses on about $325.9 million of Desert Hill's $496.6 million in assets.

Regulators also seized McIntosh Commercial Bank of Carrollton in Georgia, with CharterBank of West Point, Ga., and the FDIC agreeing to share in losses on about $263.1 million of McIntosh's $362.9 million in assets.

Unity National Bank of Cartersville was also closed by Georgia regulators, with Bank of the Ozarks, Little Rock, Ark., agreeing to share in losses on about $206.1 million of Ozarks' $292.2 million in assets.

The Wall Street Journal reported on Saturday that in Florida, regulators closed Key West Bank, with Centennial Bank of Conway, Ark. and the FDIC agreeing to share in losses on about $75.8 million of Key West's $88 million in assets. (With Inputs from Agencies)