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FORM 8-KA
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
Date of Report (Date of earliest event reported) February 25, 1999
SECURITY FINANCIAL CORP.
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(Name of Issuer in its charter)
Delaware 34-1579662
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(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)
1 South Main St., Niles, OH 44446-0228
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(Address of principal executive (Zip Code)
offices)
Issuer's telephone number, (330) 544-7400
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N/A
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(Former name of former address, if changed since last report)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Registrant has dismissed S.R. Snodgrass, A.C. as its independent accountant.
At its Board of Directors meeting on February 25, 1999, the Board of Directors
of the Registrant, upon the recommendation of its audit committee, engaged the
accounting firm of Crowe Chizek and Company, LLP as independent accountants for
Registrant's fiscal year 1999.
During the two most recent fiscal years ended December 31, 1998, and the
interim period through May 25, 1999, there have been no disagreements with S.R.
Snodgrass, A.C. on any matter of accounting principles or practice, financial
statement disclosure, or auditing scope or procedure or any reportable events.
S.R. Snodgrass, A.C.'s report on the financial statements 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.
The Registrant has authorized S.R. Snodgrass, A.C. to respond fully to all
inquiries of Crowe Chizek and Company, LLP, Registrant's successor independent
auditor.
The Registrant has requested a letter from S.R. Snodgrass, A.C. addressed to
the Securities and Exchange Commission stating whether or not it agrees with
the statements made by the Registrant in response to this item 4 and, if not,
stating the respect in which it does not agree. A copy of S.R. Snodgrass,
A.C.'s response is attached hereto as an Exhibit to this Form 8-KA.
SIGNATURE
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.
Security Financial Corp.
Dated: May 25, 1999 /s/ Donald L. Stacy
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Donald L. Stacy,
Senior Vice President
Exhibit 16.1 Letter re Change in Certifying Accountant
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Exhibit Index
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Exhibit No. Description
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<S> <C>
16.1 Letter Re Change in Certifying Accountant
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Exhibit 16.1
[SNODGRASS LETTERHEAD]
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Pursuant to 17 C.F.R. Section 228.304(a)(3), we have reviewed the language
under the heading "Item 4. Changes in Registrant's Certifying Accountant" in
the Current Report on Form 8-KA, dated March 2, 1999, to be filed with the
Securities and Exchange Commission by Security Financial Corp. We agree with
the statements contained therein. However, aside from the receipt of
notification of such action, we have no basis for making a determination
whether the Board of Directors met concerning this matter.
/s/ S.R. Snodgrass, A.C.
Wexford, Pennsylvania
May 25, 1999
