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): July 10, 2007
CHEVIOT FINANCIAL CORP.
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(Exact Name of Registrant as Specified in Charter)
Federal 0-50529 56-2423750
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(State or Other Jurisdiction) (Commission File No.) (I.R.S. Employer
of Incorporation) Identification No.)
3723 Glenmore Avenue, Cheviot, Ohio 45211
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (513) 661-0457
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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 Changes in Registrant's Certifying Accountant
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On July 10, 2007, the Company engaged Clark, Schaefer, Hackett & Co. as its
independent audit firm, replacing Grant Thornton LLP. The Company's engagement
of Clark, Schaefer, Hackett & Co. has been approved by the Company's Audit
Committee. On July 10, 2007, the Company's Audit Committee elected to terminate
the engagement of Grant Thornton LLP as its independent auditor.
The reports of Grant Thornton LLP on the consolidated financial statements
of the Company as of and for the fiscal years ended December 31, 2006, and
December 31, 2005, contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
During the years ended December 31, 2006 and 2005, and in connection with
the audit of the Company's financial statements for such periods, as well as the
interim period subsequent to the most recent fiscal year end and through July
10, 2007, there were no disagreements between the Company and Grant Thornton LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to the
satisfaction of Grant Thornton LLP, would have caused Grant Thornton LLP to make
reference to such matter in connection with its audit reports on the Company's
financial statements.
During the two most recent fiscal years and subsequent interim periods
prior to engaging Clark, Schaefer, Hackett & Co. neither the Company nor anyone
on the Company's behalf consulted Clark, Schaefer, Hackett & Co. regarding
either (i) the application of accounting principles to a specific transaction,
either completed or proposed; or the type of audit opinion that might be
rendered on the Company's financial statements. No written report or oral advice
was provided that Clark, Schaefer, Hackett & Co. concluded was an important
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) any matter that was either the
subject of a disagreement as defined in Item 304(a)(l)(iv) of Regulation S-K or
a reportable event as described in Item 304(a)(l)(v) of Regulation S-K.
The Company has provided Grant Thornton LLP with a copy of the above
disclosures in response to Item 304(a) of Regulation S-K in conjunction with the
filing of this Form 8-K. The Company requested that Grant Thornton LLP deliver
to the Company a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made by the Company in response to
Item 304(a) of Regulation S-K, and if not, stating the respects in which it does
not agree. A copy of Grant Thornton LLP's letter is filed as an exhibit to this
Form 8-K.
Item 9.01 Financial Statements and Exhibits
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(a) Financial Statements of businesses acquired. Not Applicable.
(b) Pro forma financial information. Not Applicable.
(c) Exhibits.
The following Exhibit is attached as part of this report:
16 Letter of Grant Thornton LLP(1)
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(1) Previously filed
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.
CHEVIOT FINANCIAL CORP.
DATE: July 16, 2007 By: /s/ Scott T. Smith
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Scott T. Smith
Chief Financial Officer
EXHIBIT INDEX
Exhibit No. Description
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16 Letter of Grant Thornton LLP(1)
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(1) Previously filed