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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 19, 2006
EQUITABLE FINANCIAL CORP.
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(Exact name of registrant as specified in its charter)
United States 0-51514 14-1941649
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(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File Number) Identification No.)
113 North Locust Street, Grand Island, Nebraska 68801
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(Address of principal executive offices) (Zip Code)
(308) 382-3136
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(Registrant's telephone number, including area code)
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))
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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(a) Crowe Chizek and Company LLC was previously the independent
registered public accounting firm for Equitable Financial
Corp. (the "Company"). On December 19, 2006, the Company
dismissed Crowe Chizek and Company LLC as the Company's
independent registered public accounting firm. The decision to
dismiss Crowe Chizek and Company LLC was approved by the
Company's Audit/Compliance Committee. In connection with the
audits of the two fiscal years ended June 30, 2006 and the
subsequent interim period through the date of dismissal, there
were no disagreements with Crowe Chizek and Company LLC on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to Crowe Chizek and Company
LLC's satisfaction would have caused them to make reference to
the subject matter 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.
The Company has requested that Crowe Chizek and Company LLC
furnish the Company with a letter, as promptly as possible,
addressed to the Securities and Exchange Commission, stating
whether it agrees with the statements made in response to Item
304(a) of Securities and Exchange Commission Regulation S-K in
this Item 4, and if not, stating the respects in which they do
not agree. That letter is filed as Exhibit 16.1 to this
Report.
(b) On December 19, 2006, the Company appointed McGladrey & Pullen
LLP as the Company's independent registered public accounting
firm, subject to McGladrey & Pullen LLP's completion of their
normal client acceptance procedures.
ITEM 9.01 FINANCIAL STATEMENTS AND OTHER EXHIBITS
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(d) EXHIBITS
Exhibit 16.1 Letter from Crowe Chizek and Company LLC regarding its
agreement with the disclosure provided under Item
4.01(a).
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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.
EQUITABLE FINANCIAL CORP.
Date: December 22, 2006 By: /s/ Kim E. Marco
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Kim E. Marco
EXECUTIVE VICE PRESIDENT AND
CHIEF FINANCIAL OFFICER