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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 Report (Date of earliest event reported): April 29, 1998
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BAY VIEW CAPITAL CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 0-17901 94-3078031
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification
incorporation) No.)
1840 Gateway Drive, San Mateo, California 94404
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (650) 573-7300
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N/A
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(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
As previously indicated in Bay View Capital Corporation's
(the "Company's") Annual Meeting proxy statement dated
April 20, 1998, the Company has been formally reviewing
which independent accountants are to be appointed as the
Company's independent auditors for the fiscal year ending
December 31, 1998. On April 29, 1998, the Company
decided to replace Deloitte & Touche LLP, the Company's
principal accountants for the fiscal year ended
December 31, 1997, with a firm yet to be named. The
decision to replace Deloitte & Touche LLP was approved by
the audit committee of the Company's Board of Directors.
In connection with the audits of the two fiscal years
ended December 31, 1997, there were no disagreements with
Deloitte & Touche LLP on any matter of accounting
principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreements if
not resolved to their satisfaction would have caused them
to make reference to the subject matters of the
disagreements in connection with their opinion.
The audit reports of Deloitte & Touche LLP on the
Company's consolidated financial statements as of and for
the years ended December 31, 1997 and 1996, did not
contain an adverse opinion or disclaimer of opinion, nor
were they qualified or modified as to uncertainty, audit
scope, or accounting principles.
The Company requested that Deloitte & Touche LLP furnish
the Company with a letter, as promptly as possible,
addressed to the Securities and Exchange Commission,
stating whether they agree with the statements in this
Item 4, and if not, stating the respects in which
they do not agree. A copy of such letter, dated
May 4, 1998 and which the Company received on May 5, 1998,
is filed as Exhibit 16 to this Form 8-K/A.
Item 7. Financial Statements and Exhibits
c) Exhibits
16 Letter of Deloitte & Touche LLP dated May 4, 1998<PAGE>
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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.
BAY VIEW CAPITAL CORPORATION
Date: May 6, 1998 By: /s/ David A. Heaberlin
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David A. Heaberlin
Executive Vice President and
Chief Financial Officer
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EXHIBIT INDEX
Exhibit Number Description
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16 Letter of Deloitte & Touche LLP dated
May 4, 1998
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Exhibit 16
[LETTERHEAD OF DELOITTE & TOUCHE LLP, SAN FRANCISCO, CA]
May 4, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Bay View
Capital Corporation dated April 29, 1998.
Yours truly,
/s/ Deloitte & Touche LLP
