Robert F. Godfrey, Ph D, 77,of N. 10th St., Martins Ferry, OH died Wednesday, Jul. 9, 2008 at East Ohio Regional Hospital, Martins Ferry. He was born Jan. 27, 1931 in Martins Ferry, OH a son of the late Ray F. "Pete" and Irene R. (Pollner) Godfrey. He was a retired Professor of Accounting for Marshall University, Huntington, WV. Robert was a graduate of the Ohio State University where he received his Ph D. He was a member of St. John's Lutheran Church, Martins Ferry, Chairman of the church finance committee, Treasurer of the Church brotherhood, AICPA Certified Public Account, and a veteran of the U.S. Army, Korean War. In addition to his parents he was preceded in death by his two brothers Thomas R. and Richard L. Godfrey. Surviving are his sister Donelda J. Godfrey of Martins Ferry , a brother Ronald K. Godfrey of Coral Springs, FL, and his faithful and loving cat Louie. Friends will be received Friday, 2-4 & 6-8 pm at the Heslop Funeral Home, Walnut at Fifth, Martins Ferry, OH where services will held be Saturday, July 12, 2008 at 10:00 am with Rev. Philip Van Dam officiating. Burial follows in Riverview Cemetery, Martins Ferry, OH. In lieu of flowers memorial contributions may be made to the St. John's Lutheran Church, 40 N. 4th St., Martins Ferry, OH. Condolences to the family may be made by signing the guest book at the top of this page.