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)
February 18, 1998
WESTERN OHIO FINANCIAL CORPORATION
- ------------------------------------------------------------------------------
(Exact name of Registrant as specified in its Charter)
Delaware 0-24120 31-1403116
- ------------------------------------------------------------------------------
(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification
incorporation) No.)
28 East Main Street, Springfield, Ohio 45501-0719
- ------------------------------------------------------------------------------
Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (973) 325-9994
- ------------------------------------------------------------------------------
Item 4. Changes in Registrant's Certifying Accountant
a) Clark, Schaefer, Hackett & Co. was previously the principal accountants for
Western Ohio Financial Corporation (the "Company"). On January 29, 1998, that
firm's appointment as principal accountants was terminated by the Company. The
decision to change accountants was recommended by the audit committee and
approved by the board of directors.
In connection with the audits of the two fiscal years ended December
31, 1997 and the subsequent interim period through January 29, 1998, there
were no disagreements with Clark, Schaefer, Hackett & Co. 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 opinion.
The Company requested that Clark, Schaefer, Hackett & Co. 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
this Item 4, and if not, stating the respects in which they do not agree. A
copy of such letter, dated February 10, 1998, which the Company received on
February 18, 1998, is filed as Exhibit 16 to this 8-K.
b) On January 29, 1998, the Company engaged Crowe, Chizek and Company,
LLP as the Company's principal accountants.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
16 Letter of Clark, Schaefer, Hackett & Co. dated February 10,
1998.
2
SIGNATURE
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 thereunto duly authorized.
WESTERN OHIO FINANCIAL CORPORATION
Date: February 23, 1998 By:/s/ John W. Raisbeck
----------------- --------------------
John W. Raisbeck
President and Chief Executive
Officer
Exhibit 16
[Clark, Schaefer, Hackett & Co. Letterhead]
February 10, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Western Ohio Financial Corporation
file number 0-24120
To whom it may concern:
We have read the statements of Western Ohio Financial Corporation contained in
form 8-K dated January 29, 1998, a copy of which is attached, and agree with
such statements.
Very truly yours,
/s/ Clark, Schaefer, Hackett & Co.
- ----------------------------------
CLARK, SCHAEFER, HACKETT & CO.
Enclosure
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)
January 29, 1998
WESTERN OHIO FINANCIAL CORPORATION
- --------------------------------------------------------------------------------
(Exact name of Registrant as specified in its Charter)
Delaware 0-24120 31-1403116
- --------------------------------------------------------------------------------
(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
28 East Main Street, Springfield, Ohio 45501-0719
- --------------------------------------------------------------------------------
Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (973) 325-9994
- --------------------------------------------------------------------------------
Item 4. Changes in Registrant's Certifying Accountant
---------------------------------------------
a) Clark, Schaefer, Hackett & Co. was previously the principal accountants for
Western Ohio Financial Corporation (the "Company"). On January 29, 1998, that
firm's appointment as principal accountants was terminated by the Company. The
decision to change accountants was recommended by the audit committee and
approved by the board of directors.
In connection with the audits of the two fiscal years ended December
31, 1997 and the subsequent interim period through January 29, 1998, there
were no disagreements with Clark, Schaefer, Hackett & Co. 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 opinion.
The Company requested that Clark, Schaefer, Hackett & Co. 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
this Item 4, and if not, stating the respects in which they do not agree. This
letter is not yet available, but will be filed as an exhibit to an amendment
to this Report.
b) On January 29, 1998, the Company engaged Crowe, Chizek and Company, LLP as
the Company's principal accountants.
2
SIGNATURE
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 thereunto duly authorized.
WESTERN OHIO FINANCIAL CORPORATION
Date: February 5, 1998 By: /s/ John W. Raisbeck
----------------- -----------------------------
John W. Raisbeck
President
and Chief Executive Officer