FIRST FEDERAL OF OLATHE BANCORP INC
8-K/A, 2000-09-26
NATIONAL COMMERCIAL BANKS
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549



                                   Form 8-K/A

                               AMENDMENT NO. 2 TO
                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): August 28, 2000

                      First Federal of Olathe Bancorp, Inc.
          -------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

             Kansas                      000-30680               48-1226075
-------------------------------   ----------------------    --------------------
(State or other jurisdiction         (SEC File Number)       (I.R.S. Employer
      of incorporation)                                      Identification No.)




Registrant's telephone number, including area code:  (913) 782-0026
                                                     --------------



                                 Not Applicable
    ------------------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>


This amended Form 8-K is being filed to amend Item 4 and Exhibit 2.

Item 4.  Change of Accountants


         On August 28, 2000, the Board of Directors of the Registrant determined
to change their outside  accounting  firm to Baird,  Kurtz & Dobson from Taylor,
Perky & Parker, L.L.C. During each of the past two years, the opinion of Taylor,
Perky & Parker,  L.L.C.  did not contain any adverse  opinion or a disclaimer of
opinion and was not  qualified  or modified  as to  uncertainty,  audit scope or
principal. During the preceding two years and any subsequent interim period, the
Registrant  had no  disagreements  with Taylor,  Perky & Parker,  L.L.C.  on any
matter of accounting principles or practices,  financial statement disclosure or
auditing  scope  or  procedure.  None  of the  events  described  at  Regulation
304(a)(1)(V)  of Regulation S-K took place within the preceding two years or any
subsequent  interim  period;  Baird,  Kurtz & Dobson's  engagement  is effective
August 28, 2000.






Item 7.  Exhibits

1.       Letter to Taylor, Perky & Parker, L.L.C. - previously filed.

2.       Letter of Taylor, Perky & Parker, L.L.C.





<PAGE>



                                   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, hereunto duly authorized.

                                      FIRST FEDERAL OF OLATHE BANCORP, INC.


DATE: September 25, 2000         By:/s/ Mitch Ashlock
                                    --------------------------------------------
                                    Mitch Ashlock
                                    Chief Executive Officer


<PAGE>


                                    Exhibit 2


<PAGE>












                  [Letterhead of Taylor Perky & Parker, L.L.C.]

                               September 25, 2000

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE:      First Federal of Olathe Bancorp, Inc.
         First Federal Savings and Loan Association of Olathe
         File Ref. No. 0-30680

We were previously the principal accountant for First Federal of Olathe Bancorp,
Inc.  and,  under the date of February  18, 2000,  we reported on the  financial
statements  of its wholly  owned  subsidiary,  First  Federal  Savings  and Loan
Association of Olathe as of and for the years then ended December 31, 1999, 1998
and 1997.  On August 28,  2000,  our  appointment  as principal  accountant  was
terminated.  We have read First  Federal of Olathe  Bancorp,  Inc.'s  statements
included under Item 4 of its Form 8-K dated August 28, 2000, as amended,  and we
agree with such statements.

                                Very truly yours,


                              /s/ Robert W. Parker
                              Robert W. Parker, CPA
                              For the Firm

Cc:      Mr. Mitch Ashlock, President
         First Federal of Olathe Bancorp, Inc.
         First Federal Savings and Loan Association of Olathe
         100 East Park Street
         Olathe, KS 66061



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