UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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| Date of Report (Date of Earliest Event Reported): | | October 4, 2006 |
National Atlantic Holdings Corporation
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(Exact name of registrant as specified in its charter)
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| New Jersey | 000-51127 | 223316586 |
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(State or other jurisdiction | _____________
(Commission | ______________
(I.R.S. Employer |
| of incorporation) | File Number) | Identification No.) |
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| 4 Paragon Way, Freehold, New Jersey | | 07728 |
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(Address of principal executive offices) | | ___________
(Zip Code) |
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| Registrant’s telephone number, including area code: | | 732-665-1100 |
Not Applicable
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Former name or former address, if changed since last report
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
On October 4, 2006, the Audit Committee of the Board of Directors of National Atlantic Holdings Corporation (the "Company") voted to engage Beard Miller Company LLP, an independent member of BDO Seidman Alliance ("Beard Miller") as its independent registered public accounting firm to audit the Company’s financial statements for the year ended December 31, 2006.
The Company has not consulted with Beard Miller during its two most recent fiscal years or through October 4, 2006 regarding the application of accounting principles to specific transactions, either completed or proposed, or the type of audit opinion that might be rendered on the financial statements of the Company as well as any matters or reportable events described in Items 304(a)(2)(i) or (ii) of Regulation S-K.
The Company previously announced the resignation of Deloitte & Touche LLP as its independent registered public accounting firm on September 25, 2006.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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| | | National Atlantic Holdings Corporation |
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| October 5, 2006 | | By: | | /s/Frank J. Prudente
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| | | | | Name: Frank J. Prudente |
| | | | | Title: Executive Vice President, Treasurer and Chief Accounting Officer |
