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): June 15, 2004

                          WESTFIELD FINANCIAL, INC.
           (Exact name of registrant as specified in its charter)

        Massachusetts                001-16767              73-1627673
(State or other jurisdiction       (Commission            (IRS Employer
      of incorporation)            File Number)         Identification No.)

               141 Elm Street, Westfield, Massachusetts 01085
             (Address of principal executive offices)(Zip Code)

     Registrant's telephone number, including area code: (413) 568-1911

                               Not Applicable
        (Former name or former address, if changed since last report)





Items 1 through 3.   Not applicable.

Item 4.

      Effective June 15, 2004, the Audit Committee of the Board of
Directors of Westfield Financial, Inc. (the "Registrant") voted not to re-
engage Deloitte & Touche LLP ("Deloitte & Touche") as the Registrant's
independent auditors, effective immediately.

      The audit reports of Deloitte & Touche on the consolidated financial
statements of the Registrant as of and for the years ended December 31,
2003 and 2002 did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or
accounting principles.

      During 2003 and 2002 and any subsequent interim periods through June
15, 2004, there were no disagreements with Deloitte & Touche on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements, if not resolved to
Deloitte & Touche's satisfaction, would have caused it to make reference in
connection with its report to the subject matter of the disagreement.  The
Registrant has provided Deloitte & Touche with a copy of this Form 8-K, and
has requested that Deloitte & Touche furnish the Registrant with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant.  Such letter is attached
as Exhibit 16.1 this Report.

      On June 15, 2004, the Audit Committee of the Board of Directors of
the Registrant recommended, approved and appointed Wolf & Company, PC as
the Registrant's independent accountant to audit the Registrant's
consolidated financial statements for the fiscal year ending December 31,
2004.  Effective as of that date, the Audit Committee formally engaged Wolf
& Company, PC as the Registrant's independent accountant for the fiscal
year ending December 31, 2004.

      The Registrant has not consulted the newly engaged accountant
regarding either the application of accounting principles to a specified
transaction either completed or proposed, the type of audit opinion that
might be rendered on the Registrant's financial statements or any matter
that was either the subject of a disagreement or a reportable event as
described in Item 304(a)(1) of Regulation S-K.

 Items 5 through 6.   Not applicable.





Item 7.   Financial Statements and Exhibits

      (a)   No financial statements are required to be filed with this
            report.

      (b)   No pro forma financial statement is required to be filed with
            this report.

      (c)   Exhibits

            The following Exhibit is filed as part of this report:

            Exhibit No.:

            16.1      Letter re: Change in Certifying Accountant.

Items 8 through 12.   Not applicable.





                                 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.

                                       WESTFIELD FINANCIAL, INC.

                                       By:  Michael J. Janosco, Jr.
                                            -------------------------------
                                            Michael J. Janosco, Jr.
                                            Vice President, Chief Financial
                                            Officer and Treasurer

Date: June 17, 2004

EX-16

                                                               Exhibit 16.1

June 17, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.   20549

Dear Sirs/Madams:

We have read Item 4 of Westfield Financial, Inc.'s Form 8-K dated June 15,
2004, and have the following comments:

1.    We agree with the statements made in the first, second and third
paragraphs.

2.    We have no basis on which to agree or disagree with the statements
made in fourth and fifth paragraphs.
Yours truly,

/s/ Deloitte & Touche LLP