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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)
September 17, 1997
EMERALD FINANCIAL CORP.
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(Exact name of Registrant as specified in its Charter)
Ohio 000-22201 34-1842953
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(State or other (Commission File No.) (IRS Employer
jurisdiction of Identification
incorporation) Number)
14092 Pearl Road, Strongsville, Ohio 44136
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (440) 238-7311
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N/A .
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(Former name or former address, if changed since last report)
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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 thereunto duly authorized.
EMERALD FINANCIAL CORP.
Date: October 2, 1997 By: /s/ John F. Ziegler
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John F. Ziegler
Executive Vice President and Chief
Financial Officer
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EMERALD FINANCIAL CORP.
INDEX TO EXHIBITS FORM 8-K DATED SEPTEMBER 17, 1997
EXHIBIT DESCRIPTION
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16 Letter re change in certifying accountant
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Exhibit 16
[Deloitte & Touche LLP Letterhead]
September 23, 1997
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 Emerald
Financial Corp. dated September 17, 1997.
Yours truly,
/s/ Deloitte & Touche LLP
