UNITED STATES
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): April 1, 2005
ATLANTIC LIBERTY FINANCIAL CORP.
(Exact Name of Registrant as Specified in Charter)
Delaware 000-49967 16-1615014
----------------------- ------------------ -------------------
(State or Other Jurisdiction) (Commission File No.) (I.R.S. Employer
of Incorporation) Identification No.)
186 Montague Street, Brooklyn, New York 11201
--------------------------------------- ----------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (718) 855-3555
--------------
Not Applicable
----------------
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
On April 1, 2005, Radics & Co. LLC, ("Radics") merged with Beard Miller
Company LLP ("Beard Miller") to become the Pine Brook, New Jersey office of
Beard Miller. As a result, on April 1, 2005, Radics resigned as independent
auditors of the Company. On April 1, 2005, the Company engaged Beard Miller as
its successor independent audit firm. The Company's engagement of Beard Miller
has been approved by the Company's Audit Committee.
The reports of Radics on the consolidated financial statements of the
Company as of and for the fiscal years ended March 31, 2004, and March 31, 2003,
contained no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the years ended March 31, 2004 and 2003, and in connection with the
audit of the Company's financial statements for such periods there were no
disagreements between the Company and Radics on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which, if not resolved to the satisfaction of Radics, would have
caused Radics to make reference to such matter in connection with its audit
reports on the Company's financial statements.
The Company has provided Radics with a copy of the above disclosures in
response to Item 304(a) of Regulation S-K in conjunction with the filing of this
Form 8-K. The Company requested that Radics deliver to the Company a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the Company in response to Item 304(a) of Regulation
S-K, and if not, stating the respects in which it does not agree. A copy of
Radics letter is filed as Exhibit 16 hereto.
Item 9.01 Financial Statements and Exhibits
(a) Financial Statements of businesses acquired. Not Applicable.
(b) Pro forma financial information. Not Applicable.
(c) Exhibits.
The following Exhibit is attached as part of this report:
(16) Letter of Radics & Co., LLC
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.
ATLANTIC LIBERTY FINANCIAL CORP.
DATE: April 1, 2005 By:/s/ Barry M. Donohue
----------------------------------
Barry M. Donohue
President and Chief Executive Officer
EXHIBIT INDEX
Exhibit No. Description
----------- -----------
(16) Letter of Radics & Co., LLC