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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)
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
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
a) Deloitte & Touche LLP was previously the principal accountants for
Emerald Financial Corp. (the Company). On September 17, 1997, that
firm's appointment as principal accountants was terminated by the
Company. The decision to change accountants was approved by the
audit committee of the board of directors.
In connection with the audits of the two fiscal years ended December
31, 1996 and the subsequent interim period through September 17,
1997, there were no disagreements with Deloitte & Touche LLP on any
matter of accounting principle or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements if
not resolved to their satisfaction would have caused them to
reference to the subject matters of the disagreements in connection
with their opinion.
The audit reports of Deloitte & Touche LLP on the consolidated
financial statements of the company and subsidiaries as of and for
the years ended December 31, 1996 and 1995, did not contain any
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 it agrees with the
statements made 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 of this Report.
b) On September 17, 1997, the Company engaged KPMG Peat Marwick LLP as
the Company's principal accountants.
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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: September 22, 1997 By: /s/ John F. Ziegler
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John F. Ziegler
Executive Vice President and Chief
Financial Officer
