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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) February 24, 1999
GA FINANCIAL, INC.
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(Exact name of Registrant as specified in its Charter)
Delaware 1-14154 25-1780835
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(State or other) (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
4750 Clairton Boulevard, Pittsburgh, Pennsylvania 15236
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (412) 882-9946
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Item 4. Changes in Registrant's Certifying Accountant
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(b) PricewaterhouseCoopers LLP has been the principal accountants
for GA Financial, Inc. (the "Company"). On February 24, 1999,
the Company engaged KPMG LLP, as its principal accountant to
audit the Company's consolidated financial statements for the
fiscal year ended December 31, 1999. The decision to change
accountants was recommended by the audit committee and approved
by the Company's Board of Directors. In connection with the
audits of the two fiscal years ended December 31, 1997 and the
subsequent period through February 24, 1999, there were no
disagreements with PricewaterhouseCoopers LLP 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. In addition, such financial
statements contained no adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles. There were no "reportable
events" as defined in item 304(a)(1)(v) of regulation S-K, and
neither the Company nor anyone else on its behalf consulted KPMG
LLP regarding any of the matters set forth in item 304(a)(2)(i)
and (ii) of regulation S-K. The Company requested that
PricewaterhouseCoopers LLP 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 filed as Exhibit 99.1
to this Report.
Exhibits
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Exhibit 99.1 Letter from PricewaterhouseCoopers LLP regarding its
agreement with the disclosure provided under Item 4,
pursuant to paragraph (b).
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.
GA FINANCIAL, INC.
Date: March 3, 1999 By: /s/ John M. Kish
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John M. Kish
Chief Executive Officer
(principal executive officer)
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Exhibit 99.1 Letter from PricewaterhouseCoopers LLP Regarding its
Agreement with the Disclosure Provided Under Item 45.
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[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
March 3, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: GA Financial, Inc.
4750 Clairton Boulevard, Pittsburgh, Pennsylvania 15236
Form 8-K, dated February 24, 1999
Commission File Number 1-14154
Dear Commissioners:
We have read the statements made by GA Financial, Inc., which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of GA Financial, Inc.'s Form 8-K dated Febraruy 24, 1999. We agree with the
statements concerning our Firm in such 8-K.
The cessation of our relationship will be effective upon completion of the
December 31, 1998 audit and issuance of the financial statements.
Very truly yours,
PRICEWATERHOUSECOOPERS LLP
