8-K

                                 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): July 17, 2007
                                                          -------------

                            FFD Financial Corporation
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


              Ohio                        0-27916               34-1921148
- -------------------------------        ------------        -------------------
(State or other jurisdiction of        (Commission            (IRS Employer
         incorporation)                File Number)        Identification No.)


                   321 North Wooster Avenue, Dover, Ohio 44622
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               (Address of principal executive offices) (Zip Code)

      (Registrant's telephone number, including area code) (330) 364-7777
                                                           --------------

         -------------------------------------------------------------
         (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))


Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01   Changes in Registrant's Certifying Accountant.

(a)  On July 17, 2007, the Audit Committee of FFD Financial Corporation ("FFD")
     dismissed Grant Thornton LLP ("Grant Thornton") as the independent
     registered public accounting firm to audit FFD's financial statements. The
     Audit Committee dismissed Grant Thornton in connection with the transition
     by Grant Thornton of the financial institutions practice of its
     Cincinnati, Ohio office to another firm. Grant Thornton's report on the
     financial statements of FFD for the past two years did not contain an
     adverse opinion or a disclaimer of opinion, and neither of such reports
     was modified as to uncertainty, audit scope or accounting principles.
     During FFD's two most recent fiscal years and the subsequent interim
     periods preceding the dismissal, there were no disagreements with Grant
     Thornton 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 Grant Thornton, would have caused
     it to make a reference to the subject matter of the disagreements in
     connection with its report.

     FFD provided the disclosure in this paragraph (a) to Grant Thornton and
     requested that Grant Thornton furnish it with a letter addressed to the
     Securities and Exchange Commission stating whether or not it agrees with
     the Company's statements in this Item 4.01(a). A copy of the letter
     furnished by Grant Thornton in response to this request is filed as
     Exhibit 16.1 to this Form 8-K.

(b)  On July 17, 2007, FFD's Audit Committee engaged Crowe Chizek and Company
     LLP ("Crowe") as the independent registered public accounting firm to
     audit FFD's financial statements. During FFD's two most recent fiscal
     years and subsequent interim periods preceding Crowe's engagement, FFD did
     not consult Crowe regarding either (a) the application of accounting
     principles to a specific completed or contemplated transaction, or the
     type of audit opinion that might be rendered on FFD's financial
     statements, nor was written or oral advice provided by Crowe to FFD that
     was an important factor considered by FFD in reaching a decision as to the
     accounting, auditing or financial reporting issue; or (b) any matter that
     was the subject of a disagreement (as described in paragraph (a)(1)(iv) of
     Item 304 of Regulation S-B).

Section 9 - Financial Statements and Exhibits

Item 9.01.  Financial Statements and Exhibits.

(a) - (c)  Not applicable.

(d)        Exhibits.

           Exhibit No.                        Description
           -----------                        -----------
             16.1            Letter from Grant Thornton LLP dated July 19, 2007


                                   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.


                                      FFD FINANCIAL CORPORATION


                                      By: /s/ Trent B. Troyer
                                          -------------------------------------
                                          Trent B. Troyer
                                          President and Chief Executive Officer

Date: July 19, 2007

EX-16.1

                                  EXHIBIT 16.1
                                  ------------


                        [Grant Thornton LLP Letterhead]


July 19, 2007


U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

RE:  FFD Financial
     File No. 0-27916

Dear Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K of FFD Financial Corporation to be filed on
or about July 19, 2007, and agree with the statements contained therein with
respect to our Firm.

Very truly yours,


/s/  Grant Thornton LLP

     GRANT THORNTON LLP