Item 4.01   Changes in Registrant’s Certifying Accountant

     Effective February 4, 2006, Entrust Financial Services, Inc. (the “Company”) dismissed Richey May & Co., LLP (“Richey May”) from serving as the Company’s independent accountants. As of February 4, 2006, the Company engaged Lazar Levine & Felix, LLP (“Lazar”) as its new independent accountants. The Company’s Board of Directors unanimously recommended that the Company change audit firms, directed the process of review of candidate firms to replace Richey May and made the final decision to engage Lazar.

     The reports of Richey May on the financial statements of the Company for the years ended December 31, 2003 and 2004 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the years ended December 31, 2003 and 2004 and reviews of the Company’s financial statements for the periods through February 4, 2006, there were no disagreements with Richey May on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Richey May, would have caused them to make reference thereto in their report on the financial statements for such years.

     The Company has furnished to Richey May the statements made in this Item 4.01. Attached as Exhibit 16.1 to this Form 8-K is Richey May’s letter to the Commission, dated February 4, 2006 regarding these statements.

     During the years ended December 31, 2003 and 2004 and the periods through February 4, 2006, the Company has not consulted with Lazar on any matter that (i) involved the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, in each case where a written report was provided or oral advice was provided that Lazar concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01   Financial Statements and Exhibits

(c)         Exhibits

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