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): May 23, 2000
Community West Bancshares
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(Exact Name of Registrant as Specified in its Charter
California 000-23575 77-0446957
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(State or Other Jurisdiction (Commission File (IRS Employer Identification
of Incorporation) Number) Number
445 Pine Avenue, Goleta, California, 93117
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(Address of Principal Executive Offices) (Zip Code)
(805) 692-1862
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(Registrant's Telephone Number, Including Area Code)
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
Exhibit Index at Page: 2
Total No. of Pages: 3
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Community West Bancshares (the "Registrant") filed a Current Report on Form
8-K dated May 12, 2000 to report a change in certifying accountants. This
Current Report on Form 8-K/A is being submitted for the purpose of filing the
letter from Deloitte and Touche, LLP ("Deloitte"), the Registrant's former
independent accountant, pursuant to Item 304(a)(3) of Regulation S-K. The letter
from Deloitte is filed as an Exhibit 16 to this Current Report on Form 8-K, and
dated May 12, 2000, in response to Item 304(a)(1) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
The following exhibit is filed as a part of this Current Report
on Form 8-K:
EXHIBIT NO. PAGE
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16 Letter re: Changes in Registrant's Certifying 3
Accountants
SIGNATURES
Pursuant to the requirement 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.
Date May 23, 2000 COMMUNITY WEST BANCSHARES
By: /s/ Lynda Pullon Radke
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Lynda Pullon Radke
Senior Vice President and
Chief Financial Officer
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Deloitte & Touche LLP
350 South Grand Avenue
Suite 200
Los Angeles, CA 90071-3462
May 19, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the statements of Community West Bancshares (the Company) in Item 4
of its Form 8-K dated May 12, 2000, and have the following comments.
First paragraph of Item 4:
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We are not in a position to agree or disagree with the Company's statements in
subparagraphs 1 and 3.
We disagree with the Company's statements in the first three sentences of
subparagraph 4. During the years ended December 31, 1999 and 1998, there were
no disagreements between the Company and Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to our satisfaction
would have caused us to make reference to the subject matter of the
disagreements in connection with our report. On April 14, 2000, the Company
filed its Annual Report on Form 10-K for the year ended December 31, 1999, which
included its restated financial statements for the years ended December 31, 1997
and 1998, and Deloitte & Touche LLP's report thereon dated April 14, 2000.
We are not in a position to agree or disagree with the Company's statement in
the fourth sentence regarding discussions by the Company's audit committee. We
disagree with the Company's statements in the fourth and fifth sentences to the
extent that they characterize the matters resulting in the restatement of the
Company's 1998 and 1997 financial statements as disagreements as defined in Item
304(a)(1)(iv) of Regulation S-K.
We agree with the Company's other statements in the first paragraph.
Second paragrah of Item 4:
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We are not in a position to agree or disagree with the Company's statements.
Third paragraph of Item 4:
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We agree with the Company's statement in the first sentence. We are not in a
position to agree or disagree with the Company's statement in the second
sentence.
Yours truly,
Deloitte & Touche LLP
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