<PAGE>
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) August 1, 1998
REGENCY BANCORP
(Exact name of registrant as specified in its charter)
California 000-23815 77-0378956
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
7060 N. Fresno, Fresno, California 93720
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (209) 438-2600
Not Applicable
(Former name or former address, if changed since last report).
Exhibit Index at Page 4 Page 1 of 5 pages
<PAGE>
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The registrant's Board of Director's has approved the dismissal of
Deloitte & Touche LLP as the registrant's independent accountant
effective August 1, 1998. There were no disagreements with Deloitte &
Touche LLP on any matter of accounting principals or practices,
financial statement disclosure, or auditing scope or procedure.
During the past two years the accountant's report contained no adverse
opinion or disclaimer of opinion nor was it qualified as to
uncertainty, audit scope or accounting principles. The decision to
dismiss Deloitte & Touche LLP was a recommendation made by the
registrant's Board Audit Committee to the registrant's Board of
Directors. The registrant has engaged KPMG Peat Marwick LLP as
principal accountant to audit the registrant's financial statements
effective August 1, 1998. The registrant has requested Deloitte &
Touche LLP to furnish the registrant with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the
statements made by the registrant in response to this disclosure. A
copy of the letter from Deloitte & Touche LLP is attached as Exhibit
99.1.
Item 5. OTHER EVENTS.
None
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) FINANCIAL STATEMENTS.
Not Applicable.
(b) PRO FORMA FINANCIAL INFORMATION.
Not Applicable.
(c) EXHIBITS.
(99.1) Deloitte & Touche LLP Letter
2
<PAGE>
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.
REGENCY BANCORP
Date: August 5, 1998 /s/ STEVEN R. CANFIELD
----------------------
Steven R. Canfield
Executive Vice President and
Chief Financial Officer
3
<PAGE>
EXHIBIT INDEX
<TABLE>
<CAPTION>
SEQUENTIALLY
------------
EXHIBIT NUMBER DESCRIPTION PAGE NUMBER
-------------- ----------- -----------
<S> <C> <C>
99.1 Deloitte & Touche Letter 5
</TABLE>
4
<PAGE>
Exhibit 99.1
August 5, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street NW
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Regency
Bancorp dated August 5, 1998, insofar as they relate to us.
Yours truly,
/s/DELOITTE & TOUCHE LLP
Fresno, California
