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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1 TO THE
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 ("PwC") has been the principal
accountant 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, 1998 and the subsequent period through March 31,
1999, there were no disagreements with PwC 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, PwC's reports on
such financial statements did not contain an adverse opinion or
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 PwC 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 Amendment No. 1 to the Current Report on Form
8-K/A to be signed on its behalf by the undersigned thereunto duly authorized.
GA FINANCIAL, INC.
Date: April 7, 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 4,
pursuant to paragraph (b).
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[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
April 7, 1999
U.S. 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/A, dated February 24, 1999 and filed on April 7, 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 Amendment No. 1 to the Current Report on Form 8-K/A
dated February 24, 1999 and filed on April 7, 1999. We agree with the statements
concerning our Firm in such Form 8-K/A.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP
