BAY VIEW CAPITAL CORP
8-K, 1998-04-30
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                                       



                             FORM 8-K


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


                               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 has 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.  This letter is not
        yet available, but will be filed as an exhibit to an
        amendment to this Report.<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: April 30, 1998          By: /s/David A. Heaberlin
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                                  David A. Heaberlin
                                  Executive Vice President and  
                                   Chief Financial Officer



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