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): May 1, 2006
American Bank Incorporated
(Exact name of registrant as specified in its charter)
Pennsylvania 000-31246 01-0593266
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(State or other jurisdiction (Commission File No.) I.R.S. Employer
of incorporation) Identification No.)
4029 West Tilghman Street, Allentown, Pennsylvania 18104
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (610) 366-1800
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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 (see General Instruction A.2. below):
[ ] 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 Change in Registrant's Certifying Accountant
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On May 1, 2006, Beard Miller Company LLP, the Registrant's independent
registered public accounting firm, informed the Registrant's Audit Committee
that Beard Miller Company LLP will cease rendering audit services to the
Registrant, effective upon the Registrant's filing of its Quarterly Report on
Form 10-QSB for the quarter ending March 31, 2006.
The audit reports of Beard Miller Company LLP on the financial statements
of the Registrant for the years ended December 31, 2005 and 2004 did not contain
an adverse opinion or disclaimer of opinion, nor were the reports modified as to
uncertainty, audit scope or accounting principles.
During the two years ended December 31, 2005 and 2004 and through the date
hereof, there were no disagreements with Beard Miller Company LLP on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to Beard
Miller Company LLP's satisfaction, would have caused Beard Miller Company LLP to
make reference to the subject matter of the disagreements in connection with its
reports on the financial statements for such years.
The Registrant requested that Beard Miller Company LLP furnish it with a
letter addressed to the Securities and Exchange Commission ("SEC") stating
whether or not Beard Miller Company LLP agreed with the above statements. A copy
of Beard Miller Company LLP's letter to the SEC dated May 5, 2006 is filed as an
Exhibit to this Form 8-K.
On May 3, 2006, the Audit Committee of the Registrant engaged S.R.
Snodgrass, A.C. as the Registrant's new independent registered public accounting
firm for the remainder of 2006. During the years ended December 31, 2005 and
2004 and through the date hereof, the Registrant did not consult with S.R.
Snodgrass, A.C. regarding any matters described in Item 304(a)(2)(i) or (ii) of
Regulation S-B.
Exhibit No. Description
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16 Letter regarding change in certifying accountant
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.
AMERICAN BANK INCORPORATED
DATE: May 5, 2006 By: /s/ Mark W. Jaindl
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Mark W. Jaindl
President and Chief Executive Officer
EXHIBIT INDEX
The following exhibits are filed as part of this report:
Exhibit No. Description
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16 Letter regarding change in certifying accountant