SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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)
June 2, 1997
FIRST ALLEN PARISH BANCORP, INC.
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(Exact name of Registrant as specified in its Charter)
Delaware 0-21165 72-1331593
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(State or other (Commission File No.) (IRS Employer
jurisdiction of Identification
incorporation) Number)
222 South 10th Street, Oakdale, Louisiana 71463
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(318) 335-2031
N/A
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
Effective June 2, 1997, the Registrant dismissed Darnall,
Sikes, Kolder, Frederick & Rainey as its independent accountant,
and hired the firm of Kolder, Champagne, Slaven & Rainey, LLC.
The change results from the split-up of the Darnall Sikes firm.
The report of Darnall, Sikes on the financial statements of the
Registrant for either of the past two years did not contain an
adverse opinion or disclaimer of opinion, nor was it modified as
to uncertainty, audit scope or accounting principles.
The decision to change accountants was approved by the
Registrant's Board of Directors. There were no disagreements
between the Registrant and the former accountant on any matters
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not
resolved to the former accountant's satisfaction, would have
caused it to make reference to the subject matter of the
disagreements in connection with its report.
Item 7. Financial Statements and Exhibits
(a) Exhibits
1. Letter from accounting firm, dated June 2, 1997.
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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 thereunto duly authorized.
FIRST ALLEN PARISH BANCORP, INC.
Date: June 5, 1997 By: /s/ Charles L. Galligan
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Charles L. Galligan
President and Chief Executive
Officer
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[LETTERHEAD OF KOLDER, CHAMPAGNE, SLAVEN & RAINEY, LLC]
June 2, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: First Allen Parish Bancorp, Inc.
(File No. 0-21165), Independent
Auditors for the Year Ending
December 31, 1997
To Whom It May Concern:
Please be advised that effective June 1, 1997, the certified
public accounting firm of Darnall, Sikes, Kolder, Frederick &
Rainey (A Corporation of Certified Public Accountants) was
divided into two new firms: 1) Darnall, Sikes & Frederick and 2)
Kolder, Champagne, Slaven & Rainey, LLC.
In this regard, as a former Senior Partner with the firm of
Darnall, Sikes, Kolder, Frederick & Rainey, and now Senior
Partner of the new firm of Kolder, Champagne, Slaven & Rainey,
LLC, I respectfully submit this letter confirming that we are in
agreement with the information provided in the Securities and
Exchange Commission (SEC) Form 8-K.
If I may be of further assistance, please advise.
Sincerely,
KOLDER, CHAMPAGNE, SLAVEN & RAINEY, LLC
Certified Public Accountants
/s/ C. Burton Kolder
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C. Burton Kolder,
Senior Partner
