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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
June 25, 1997
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Date of Report
(Date of earliest event reported)
No. 0-22423
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Commission File Number
HCB Bancshares, Inc.
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(Exact name of registrant as specified in its charter)
Oklahoma 62-1670792
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(State of incorporation) (I.R.S. Employer
Identification No.)
237 Jackson Street, Camden, Arkansas 71701
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(Address of principal executive offices) (Zip Code)
(870) 836-6841
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Registrant's telephone number,
including area code
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Item 4. Changes in Registrant's Certifying Accountant.
Effective June 25, 1997, the Registrant dismissed Gaunt &
Co., Little Rock, Arkansas, and engaged Miller, England &
Company, Little Rock, Arkansas, as the Registrant's independent
certified public accountants. The Registrant's dismissal of
Gaunt & Co. and engagement of Miller, England & Company was
authorized and approved by the Registrant's Board of Directors on
June 19, 1997.
In connection with their audits of the two most recent
fiscal years ended June 30, 1995 and 1996, and for the interim
period through the date hereof, there have been no disagreements
with Gaunt & Co. on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of Gaunt &
Co., would have caused them to make reference to the subject of
such disagreement in connection with their reports. In addition,
during these periods there was no adverse opinion or disclaimer
of opinion or any opinion qualified as to audit scope or
accounting principles.
A copy of a letter from Gaunt & Co. stating that they agree
with the statements made by the Registrant in response to this
item is filed as an exhibit hereto.
Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits.
Exhibit 16: Letter of Gaunt & Co.
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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 as of the
date set forth below.
HCB BANCSHARES, INC.
Date: October 16, 1997 By:/s/ Vida H. Lampkin
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Vida H. Lampkin, President
(Duly Authorized Representative)
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[LETTERHEAD OF GAUNT & COMPANY, LTD.]
June 27, 1997
Securities Exchange Commission
Washington, D.C. 20549
We have been provided with a copy of the Form 8-K of HCB
Bancshares, Inc., pertaining to Item 4 "Changes in Registrant's
Certifying Accountant". We affirm and agree with the disclosures
stated therein.
/s/ Gaunt & Company, Ltd.
Gaunt & Company, Ltd.
Little Rock, Arkansas
[LETTFOOT OF GAUNT & COMPANY, LTD.]
