SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ------------------------ Form 8-K/A (Amendment No. 1) Current Report Pursuant to Section 13 or 15(d) of the Securities Act of 1934 Date of Report (Date of earliest event reported): March 26, 2002 ------------------------ Bay Banks of Virginia, Inc. (Exact name of registrant as specified in its charter) Virginia 0-22955 54-1838100 (State or other jurisdiction of (Commission (I.R.S. Employer incorporation or organization) File Number) Identification No.) ------------------------ 100 South Main Street Post Office Box 1869 Kilmarnock, Virginia 22482 (Address of principal executive offices, including zip code) ------------------------ Registrant's telephone number, including area code: (804) 435-1171 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On April 2, 2002, the Registrant filed a Current Report on Form 8-K dated March 26, 2002, to report a change in its certifying accountant from Eggleston Smith, P.C. to Yount Hyde & Barbour, P.C. The Registrant provided Eggleston Smith, P.C. with the Form 8-K and requested that Eggleston Smith, P.C. furnish a letter to the Securities and Exchange Commission stating whether it agrees with the statements made in the Form 8-K. The letter from Eggleston Smith, P.C. responding to the request is included as Exhibit 16.1 to this Form 8-K/A. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS Exhibit 16.1 - Letter from Eggleston Smith, P.C. 2 SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Bay Banks of Virginia, Incorporated By: /s/ Austin L. Roberts ----------------------------------------- Austin L. Roberts, III President and Chief Executive Officer April 4, 2002 3