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 Event: AUGUST 13, 1996
SOUTHEASTERN BANKING CORPORATION
(Exact name of registrant as specified in charter)
GEORGIA 2-83157 58-1423423
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation) File Number) Identification No.)
1010 NORTHWAY STREET
DARIEN, GEORGIA 31305
(Address of principal executive office) (Zip Code)
Registrant's telephone number, including area code (912) 437-4141
NOT APPLICABLE
(Former name or former address, if changed since last report)
THIS DOCUMENT CONSISTS OF 3 PAGES.
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On August 13, 1996, Southeastern Banking Corporation ("SBC" or
"Registrant") dismissed its prior independent certifying accountants, Deloitte &
Touche ("D&T"). D&T's report on SBC's financial statements for the years ended
December 31, 1995 and December 31, 1994, the two most recent years preceding the
date hereof, contained no adverse opinion or disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope, or accounting principles.
D&T was dismissed by the Audit Committee of SBC under the authority vested in
the Audit Committee by the stockholders at the annual meeting in March 1996.
During the last two fiscal years preceding the date hereof and the
interim period from December 31, 1995 to the date hereof, there were no
disagreements between SBC and D&T on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of D&T, would have caused it
to make a reference to the subject matter of the disagreements in connection
with its reports.
None of the "reportable events" described in Item 304(a)(1)(v) of
Regulation S-K occurred with respect to SBC within the last two fiscal years and
subsequent interim periods to the date hereof.
A letter from D&T addressed to the Securities & Exchange Commission is
attached as an exhibit to this Report in accordance with Item 304(a)(3) of
Regulation S-K.
Effective August 13, 1996, the Audit Committee also appointed Bricker &
Melton, P.A., to replace D&T as the independent certifying accountants for SBC's
financial statements. During the last two fiscal years and the subsequent
interim periods from December 31, 1995 to the date hereof, SBC did not consult
Bricker & Melton regarding any of the matters or events set forth in Item
304(a)(2)(i) and (ii) of Regulation S-K.
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.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits. The following exhibit is attached hereto:
Exhibit Table Page
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Letter from former 3
independent certifying
accountants
SOUTHEASTERN BANKING CORPORATION
(REGISTRANT)
Date: August 22, 1996 By: /s/ EDW. R. GRAY, JR.
-----------------------------
Edw. R. Gray, Jr., President
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Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Southeastern
Banking Corporation dated August 15, 1996.
/s/Deloitte & Touche LLP
Jacksonville, Florida
August 19, 1996
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