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): June 15, 2004
WESTFIELD FINANCIAL, INC.
(Exact name of registrant as specified in its charter)
Massachusetts 001-16767 73-1627673
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
141 Elm Street, Westfield, Massachusetts 01085
(Address of principal executive offices)(Zip Code)
Registrant's telephone number, including area code: (413) 568-1911
Not Applicable
(Former name or former address, if changed since last report)
Items 1 through 3. Not applicable.
Item 4.
Effective June 15, 2004, the Audit Committee of the Board of
Directors of Westfield Financial, Inc. (the "Registrant") voted not to re-
engage Deloitte & Touche LLP ("Deloitte & Touche") as the Registrant's
independent auditors, effective immediately.
The audit reports of Deloitte & Touche on the consolidated financial
statements of the Registrant as of and for the years ended December 31,
2003 and 2002 did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or
accounting principles.
During 2003 and 2002 and any subsequent interim periods through June
15, 2004, 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
Deloitte & Touche's satisfaction, would have caused it to make reference in
connection with its report to the subject matter of the disagreement. The
Registrant has provided Deloitte & Touche with a copy of this Form 8-K, and
has requested that Deloitte & Touche furnish the Registrant with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant. Such letter is attached
as Exhibit 16.1 this Report.
On June 15, 2004, the Audit Committee of the Board of Directors of
the Registrant recommended, approved and appointed Wolf & Company, PC as
the Registrant's independent accountant to audit the Registrant's
consolidated financial statements for the fiscal year ending December 31,
2004. Effective as of that date, the Audit Committee formally engaged Wolf
& Company, PC as the Registrant's independent accountant for the fiscal
year ending December 31, 2004.
The Registrant has not consulted the newly engaged accountant
regarding either the application of accounting principles to a specified
transaction either completed or proposed, the type of audit opinion that
might be rendered on the Registrant's financial statements or any matter
that was either the subject of a disagreement or a reportable event as
described in Item 304(a)(1) of Regulation S-K.
Items 5 through 6. Not applicable.
Item 7. Financial Statements and Exhibits
(a) No financial statements are required to be filed with this
report.
(b) No pro forma financial statement is required to be filed with
this report.
(c) Exhibits
The following Exhibit is filed as part of this report:
Exhibit No.:
16.1 Letter re: Change in Certifying Accountant.
Items 8 through 12. Not applicable.
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.
WESTFIELD FINANCIAL, INC.
By: Michael J. Janosco, Jr.
-------------------------------
Michael J. Janosco, Jr.
Vice President, Chief Financial
Officer and Treasurer
Date: June 17, 2004