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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
Date of Report (Date of Earliest Event Reported): AUGUST 23, 2001
FIRST BELL BANCORP, INC.
(Exact Name of Registrant as Specified in Its Charter)
DELAWARE 0-25172 25-1752651
(State or other Jurisdiction of (SEC File Number) (I.R.S. Employer
Incorporation or Organization) Identification No.)
300 DELAWARE AVE., WILMINGTON, DE 19801
(Address of Principal Executive Offices)
(302) 427-7883
(Registrant's Telephone Number, including Area Code)
NOT APPLICABLE
(Former Name or Former Address, If Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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(a) Deloitte & Touche LLP was previously the principal independent
accountants for First Bell Bancorp, Inc. (the "Company"). On
August 23, 2001, the Company dismissed Deloitte & Touche from
service as its principal independent accountants. The decision
to change accountants was recommended by the board of
directors on August 20, 2001. In connection with the audits of
the two fiscal years ended December 31, 1999 and 2000, and
through the date of dismissal, there were no disagreements
with Deloitte & Touche on any matter of accounting principles
or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to
their satisfaction would have caused them to make reference to
the subject matters of the disagreements in connection with
their report. In addition, such financial statements contained
no adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or
accounting principles.
Deloitte & Touche has not advised the Company of any matters
described in Item 304(a)(1)(v) of Regulation S-K (17 C.F.R.
Section 229.304(a)(1)(v)).
The Company requested that Deloitte & Touche furnish the
Company with a letter addressed to the Securities and Exchange
Commission in response to Item 304(a)(3) of Securities and
Exchange Commission Regulation S-K in this Item 4. That letter
is filed as Exhibit 99.1 to this Report.
(b) On August 23, 2001, the Company engaged S.R. Snodgrass as the
Company's principal independent accountants.
ITEM 7(C). EXHIBITS
Exhibit 99.1 Letter from Deloitte & Touche regarding its agreement with the
disclosure provided under Item 4.
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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.
FIRST BELL BANCORP, INC.
Dated: August 28, 2001 By: /s/ Jeffrey M. Hinds
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Jeffrey M. Hinds
Executive Vice President and
Chief Financial Officer