March 22, 1994
Mr. Steven C. Duvall
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549
Re: Eagle Financial Corp.
Form 10-K for the year ended September 30, 1993
and subsequent '34 Act filings
File No. 0-15311
Dear Mr. Duvall:
Please be advised that in response to the above letter, Eagle Financial
Corp. has filed a Form 10K/A presenting as an exhibit, under Part IV,
the report of the predecessor auditors, for fiscal years ended 1992
and 1991, pursuant to Rule 14a-3(b)(1).
As per the letter, we will revise future filings to comply with
all other comments in your letter.
Sincerely,
Mark J. Blum
Vice President
Chief Financial Officer
cc: John Hartz - SEC
David Dedman - Hogan & Hartson
John Simoneau - KPMG Peat Marwick
PART IV
Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K
Exhibit No. 24. Consents
Consent of Ernst & Young.
Exhibit No. 99 Reports
Report of Ernst & Young.
*All other Exhibits filed previously as
part of Form 10-K on December 30, 1993.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Eagle Financial Corp.
---------------------------
Registrant
Date: By:
-------------------------- -------------------------
March 23, 1994 Ralph T. Linsley
President and Chief
Executive Officer
Date: By:
-------------------------- --------------------------
March 23, 1994 Mark J. Blum
Vice President and Chief
Financial Officer
PART IV
Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K
Exhibit No. 24. Consents
Consent of Ernst & Young.
Exhibit No. 99 Reports
Report of Ernst & Young.
*All other Exhibits filed previously as
part of Form 10-K on December 30, 1993.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Eagle Financial Corp.
---------------------------
Registrant
Date: By:
-------------------------- -------------------------
March 23, 1994 Ralph T. Linsley
President and Chief
Executive Officer
Date: By:
-------------------------- --------------------------
March 23, 1994 Mark J. Blum
Vice President and Chief
Financial Officer
PART IV
Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K
Exhibit No. 24. Consents
Consent of Ernst & Young.
Exhibit No. 99 Reports
Report of Ernst & Young.
*All other Exhibits filed previously as
part of Form 10-K on December 30, 1993.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Eagle Financial Corp.
---------------------------
Registrant
Date: By:
-------------------------- -------------------------
March 23, 1994 Ralph T. Linsley
President and Chief
Executive Officer
Date: By:
-------------------------- --------------------------
March 23, 1994 Mark J. Blum
Vice President and Chief
Financial Officer
PART IV
Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K
Exhibit No. 24. Consents
Consent of Ernst & Young.
Exhibit No. 99 Reports
Report of Ernst & Young.
*All other Exhibits filed previously as
part of Form 10-K on December 30, 1993.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Eagle Financial Corp.
---------------------------
Registrant
Date: By:
-------------------------- -------------------------
March 23, 1994 Ralph T. Linsley
President and Chief
Executive Officer
Date: By:
-------------------------- --------------------------
March 23, 1994 Mark J. Blum
Vice President and Chief
Financial Officer
