DNB Financial Corporation 4 Brandywine Avenue Downingtown, PA 19335 | |
Tel 610.269.1040. * Fax 484.359.3176 * www.dnbfirst.com
October 6, 2009
Michael C. Volley
Staff Accountant
United State Securities and Exchange Commission
450 Fifth Street, NW
Mail Stop 4720
Washington, DC 20549
RE: | DNB Financial Corporation |
Item 4.01 Form 8-K | |
Filed October 1, 2009 | |
File No. 001-34242 |
Dear Mr. Volley:
In your letter dated October 5, 2009, you requested the status of the registration of ParenteBeard, LLC with the PCAOB. With respect to our change in auditors, ParenteBeard, LLC reflects a change in name (not legal entity) for Parente Randolph, LLC, which has maintained a registration with the PCAOB. The PCAOB has been informed of this change in name and is in the process of updating its website to reflect ParenteBeard, LLC as a registered independent accounting firm.
In addition, DNB Financial Corporation (“the Company”) acknowledges that:
· | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | Staff comments of changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions regarding this response, please do not hesitate to contact me at 484-359-3138 or at gsopp@dnbfirst.com.
Sincerely, | |
/S/Gerald F. Sopp | |
Gerald F. Sopp | |
Executive Vice President | |
Chief Financial Officer |
cc: | Barry Pelagatti, Parente Randolph, LLC |
John Benavage, Parente Randolph, LLC |