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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
May 22, 2000
Date of Report (Date of earliest event reported)
THREE RIVERS BANCORP, INC.
(Exact name of registrant as specified in its charter)
Pennsylvania 000-29083 25-1843375
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Ident. No.)
2681 Mosside Boulevard, Monroeville, PA 15146
(Address of principal executive offices) (Zip Code)
(412) 666-8063
Registrant's telephone number, including area code
_________________________________________________________
(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
On May 22, 2000, the Registrant terminated the engagement
of Arthur Andersen LLP ("AA") as the Registrant's Independent
Public Accountants, effective immediately. On May 23, 2000, the
Registrant engaged Ernst & Young LLP to audit the Registrant's
consolidated financial statements for the year ending December
31, 2000. This change in accountants has been approved and
ratified by the Audit Committee of the Registrant's Board of
Directors.
AA's report on the Registrant's consolidated financial
statements at and for each of the two years in the period ended
December 31, 1999, as filed with the Registrant's Form 10, did
not contain any adverse opinion or disclaimer of opinion and was
not qualified or modified as to any uncertainty, audit scope or
accounting principles.
During the Registrant's two most recent fiscal years and
the subsequent interim period ending May 22, 2000, there were no
disagreements between the Registrant and AA on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, and no otherwise
reportable events, which disagreements or events, if not
resolved to such accountant's satisfaction, would have caused AA
to make reference to the subject matter of the disagreement or
event in connection with its report on the consolidated
financial statements of the Registrant.
Item 7. Financial Statements and Exhibits.
(a) Exhibits.
The following exhibits are filed herewith:
16.1 Letter of Arthur Andersen LLP.
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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 hereunto duly authorized.
THREE RIVERS BANCORP, INC.
Dated: May 23, 2000
By: /s/ Terry K. Dunkle _
Terry K. Dunkle
Chairman and Chief
Executive Officer
EXHIBIT INDEX
Exhibit Number
16.1 Letter of Arthur Andersen LLP
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EXHIBIT 16.1
[Letterhead of Arthur Andersen LLP]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 23, 2000
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated May 22, 2000
of Three Rivers Bancorp, Inc. filed with the Securities and
Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
cc: Mr. Anthony M.V. Eramo
Vice President and Chief Financial Officer
Three Rivers Bancorp, Inc.
