* Q1 loss $0.46/shr vs EPS $0.24 last year

* Loan loss provision rises three-fold

* Nonperforming loans double sequentially

* Sees tough Q2 (Adds conference details)

April 22 (Reuters) - Southeast regional bank Synovus Financial Corp (SNV.N: Quote, Profile, Research) reported a first-quarter loss, hurt by a three-fold rise in provision for loan losses, and said it expects a difficult second quarter.

"We'll have a tough second quarter. Some of that will be driven by more aggressive asset disposition," Chief Executive Richard Anthony said in a conference call with analysts. "This will drive a continued higher and elevated level of provisioning."

However, the company expects to see some moderation in provisioning late in 2009, he said.

Impaired loans stood at about $1.2 billion, that is about 84 percent of non-performing loans, and $785 million of those impaired loans have no reserve against them, Anthony said.

Synovus, which had received $968 million under the U.S. government's Troubled Asset Relief Program, said quarterly net loss was $136.7 million, or 46 cents a share, compared with a net income of $81 million, or 24 cents a share, last year.