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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K
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PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): November 30, 1995
Champion Financial Corporation
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(Exact Name of Registrant as Specified in its Charter)
UTAH 0-19499 88-0169547
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification no.)
19 HILLSYDE COURT, COCKEYSVILLE, MARYLAND 21030
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (410) 628-0040
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36 SOUTH CHARLES STREET, SUITE 1820, BALTIMORE, MARYLAND 21201
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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.
(1) As of November 30, 1995, the registrant terminated Roger B.
Castro, CPA as its principal accountant to audit its financial statements. In
the past two fiscal years, the accountant's report of the registrant's
financial statements did not contain an adverse opinion or disclaimer of
opinion, and was not modified as to uncertainty, audit scope or accounting
principles. The registrant had no disagreements with its former accountant on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to the
former accountant's satisfaction, would have caused him to make reference to
such in connection with his report. The decision to change accountants was
approved by the Board of Directors of the registrant on November 30, 1995.
(2) As of November 30, 1995, the registrant has retained Dohan
& Co. as its principal accountant to audit the registrant's financial
statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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Exhibit No. Description
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<S> <C>
16 Letter regarding change in certifying accountant
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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.
CHAMPION FINANCIAL CORPORATION
Date: July 11, 1996 By:
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Marcy M. Engelbrecht
President and Chief Executive Officer
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ROGER G. CASTRO
CERTIFIED PUBLIC ACCOUNTANT
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Member: American Institute of Certified 463 West Fifth Street
Public Accountants/California Society of Oxnard, California 93030
Certified Public Accountants (805) 486-5630
August 4, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Champion Financial Corporation/Commission File No. 0-19499
Ladies and Gentlemen:
The undersigned has served as the independent public accountant to the
referenced corporation prior to the corporation's change of accountants,
described in the enclosed copy of the corporation's Form 8-k. The undersigned
does not disagree with any statements made by the corporation in its Form 8-K
in response to Item 304(a) of Regulation S-K.
Very truly yours,
/s/ ROGER G. CASTRO
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Roger G. Castro
cc: Champion Financial Corporation
