FIRST MARYLAND BANCORP
8-K/A, 1995-04-03
NATIONAL COMMERCIAL BANKS
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	       SECURITIES AND EXCHANGE COMMISSION

                   Washington D.C.,  20549


                -----------------------------



                        FORM 8-K/A-1
                       CURRENT REPORT



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



        Date of Report                       April 3, 1995
(Date of earliest event reported)



                      FIRST MARYLAND BANCORP
    (exact name of registrant as specified in its charter)



                           MARYLAND
        (State or other jurisdiction of incorporation)



            1-7273                            52-0981378
- -------------------------------        -----------------------
(Commission File Number)                  (IRS Employer
                                      (Identification Number)


25 South Charles Street, Baltimore, Maryland      21201
(Address of principal executive offices)        (Zip Code)



                        410-244-4000


  (Registrant's telephone number, including area code)






<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

	(a)  On April 3, 1995, the registrant dismissed KPMG Peat 
Marwick LLP as the registrant's independent accountant following 
the completion of the audit for the year ended December 31, 1994.  
The Audit Committee of the registrant's Board of Directors of 
First Maryland Bancorp approved the selection of Coopers & Lybrand 
L.L.P. as the registrant's new accountant and the dismissal of 
KPMG Peat Marwick LLP on December 13, 1994.

	(b) During the two most recent fiscal years and interim 
period through April 3, 1995, there were no disagreements with 
KPMG Peat Marwick LLP on any matter of accounting principles or 
practices, financial statement disclosures, auditing scope or 
procedure or any reportable events.

	(c) KPMG Peat Marwick LLP's report for the past two years 
contained no adverse opinion or disclaimer of opinion and was not 
qualified or modified as to uncertainty, audit scope or accounting 
principles.

	(d) The registrant requested that KPMG Peat Marwick LLP 
furnish it with a letter addressed to the SEC stating whether it 
agrees with the above statements.  A copy of KPMG Peat Marwick
LLP's letter to the SEC dated April 3, 1995 is filed as Exhibit 16 
to the Form 8-K.

                        SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 
1934, the registrant has duly caused this report to be signed on 
its behalf by the undersigned thereunto duly authorized.


                                         
                                   First Maryland Bancorp

Date:  April 3, 1995               By:  Frank P. Bramble
                                   --------------------------
                                   Frank P. Bramble
                                   President and Chief Executive
                                   Officer

Date:  April 3, 1995               By:  Robert W. Schaefer
                                   ---------------------------
                                   Robert W. Schaefer
                                   Chief Financial Officer





                             EXHIBIT 16


KPMG Peat Marwick LLP
Certified Public Accountants
111 South Calvert Street
Baltimore, Maryland 21202
(410) 783-8300

                                         April 3, 1995



Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for First Maryland Bancorp
and, under the date of February 13, 1995, we reported on the 
consolidated financial statements of First Maryland Bancorp and 
subsidiaries as of December 31, 1994 and 1993 and for each of the years 
in the three-year period ended December 31, 1994.  On April 3, 1995, our 
appointment as principal accountants was terminated.  We have read First 
Maryland Bancorp's statements included under Item 4 of its Form 8-K 
dated April 3, 1995, and we agree with such statements.



                                         Very truly yours,

                                         KPMG Peat Marwick LLP




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