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 - April 10, 2000
UNION NATIONAL FINANCIAL CORPORATION
(Exact name of registrant as specified in its charter)
Pennsylvania 0-19214 23-2415179
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State or other jurisdiction (Commission File (IRS Employer
of Incorporation) Number) Identification
Number)
101 East Main Street, P.O. Box 567
Mount Joy, Pennsylvania 17552
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code: (717) 653-1441
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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 1. Changes in Control of Registrant
Not Applicable.
Item 2. Acquisition or Disposition of Assets.
Not Applicable.
Item 3. Bankruptcy or Receivership.
Not Applicable.
Item 4. Changes in Registrant's Certifying Accountant.
(a) On April 6, 2000, Trout, Ebersole & Groff, LLP,
notified the Registrant that it declined to be
reappointed as the Registrant's independent
public accountant for the examination of the
Registrant's financial statements for the
fiscal year ending December 31, 2000.
(b) During the last two most recent fiscal years and
interim periods, there were no disagreements
with Trout, Ebersole & Groff, LLP on matters of
accounting principles or practices, financial
statement disclosure, or auditing scope or
procedure which agreement(s) if not resolved to
the satisfaction of Trout, Ebersole & Groff, LLP
would have caused them to make reference to the
subject matter of the disagreement(s) in
connection with their report. In addition,
during this period, there have been no
"reportable events" with Trout, Ebersole &
Groff, LLP as described in Item 304(a)(1)(i)-
(v) of Regulation S-K.
(c) A copy of Trout, Ebersole & Groff, LLP's letter
directed to the Securities and Exchange
Commission is attached as an exhibit to this
Current Report on Form 8-K.
Item 5. Other Events.
Not Applicable.
Item 6. Resignations of Registrant's Directors.
Not Applicable.
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Item 7. Financial Statements and Exhibits.
(a) Not Applicable.
(b) Not Applicable.
(c) Exhibits:
(i) Letter from Trout, Ebersole & Groff, LLP.
Item 8. Change in Fiscal Year.
Not Applicable.
<PAGE>
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.
UNION NATIONAL FINANCIAL CORPORATION
(Registrant)
Dated: April 10, 2000 /s/Mark D. Gainer
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Mark D. Gainer,
President & Chief Executive Officer
:107353
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EXHIBIT INDEX
Page Number in
Exhibit Manually Signed Original
16.1 Letter from Trout, 5
Ebersole & Groff, LLP.
<PAGE>
EXHIBIT 16.1
LETTER FROM TROUT, EBERSOLE & GROFF, LLP.
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(TROUT, EBERSOLE & GROFF, LLP LETTERHEAD)
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Subject: Union National Financial Corporation
Change in Certifying Accountants
Ladies and Gentleman:
We were previously principal accountants for Union National
Financial Corporation and its subsidiaries. We reported on the
consolidated financial statements of Union National Financial
Corporation and subsidiaries as of December 31, 1999, December 31,
1998, and December 31, 1997.
We notified Union National Financial Corporation that we declined
to be reappointed as the Corporation's independent public
accountants for the examination of the Corporation's financial
statements for the year ending December 31, 2000.
We have read the Corporation's statements included in Item 4 of its
Current Report on Form 8-K dated April 10, 2000 and we agree with
such statements.
Sincerely,
/s/ Trout, Ebersole & Groff,
LLP
____________________________
April 10, 2000 TROUT, EBERSOLE & GROFF, LLP
Lancaster, Pennsylvania Certified Public Accountants
