0001104659-11-049239.txt : 20110829 0001104659-11-049239.hdr.sgml : 20110829 20110829170018 ACCESSION NUMBER: 0001104659-11-049239 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20110823 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20110829 DATE AS OF CHANGE: 20110829 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Manhattan Bancorp CENTRAL INDEX KEY: 0001387632 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 205344927 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-54116 FILM NUMBER: 111063427 BUSINESS ADDRESS: STREET 1: 2221 E. ROSECRANS AVENUE STREET 2: SUITE 131 CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 310 321-6164 MAIL ADDRESS: STREET 1: 2221 E. ROSECRANS AVENUE STREET 2: SUITE 131 CITY: EL SEGUNDO STATE: CA ZIP: 90245 8-K 1 a11-25126_18k.htm 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): August 23, 2011

MANHATTAN BANCORP

(Exact name of registrant as specified in its charter)

California		000-54116		20-5344927
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(IRS Employer Identification No.)

2141 Rosecrans Avenue, Suite 1160 El Segundo, California		90245
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (310) 606-8000

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o 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 August 23, 2011, Manhattan Bancorp (the “Company”) dismissed Vavrinek, Trine, Day & Co., LLP (“VTD”) as its registered public accounting firm, effective August 23, 2011. The Company has engaged McGladrey & Pullen, LLP (“McGladrey”) as its registered public accounting firm, effective August 29, 2011. The decision to change registered public accounting firms and the appointment of the new registered public accounting firm was made by the Audit & Risk Committee of the Company’s Board of Directors.

The audit reports of VTD on the Company’s consolidated financial statements for the fiscal years ended December 31, 2009 and December 31, 2010 did not contain any adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2009 and December 31, 2010, and the period from January 1, 2011 through August 23, 2011, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S–K and the related instructions to Item 304 of Regulation S-K) with VTD on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to VTD’s satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report on the Company’s consolidated financial statements for such years or period. During the fiscal years ended December 31, 2009 and December 31, 2010, and the period from January 1, 2011 through August 23, 2011, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S–K and the related instructions to Item 304 of Regulation S-K).

During the fiscal years ended December 31, 2009 and December 31, 2010, and the period from January 1, 2011 through August 29, 2011, the Company did not consult with McGladrey regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company’s financial statements; or (iii) any matter that was either the subject of disagreement (as 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 defined in Item 304(a)(1)(v) of Regulation S–K and the related instructions to Item 304 of Regulation S-K).

The Company has provided VTD with a copy of the foregoing disclosure. Attached as an exhibit hereto is a copy of VTD’s letter, dated August 29, 2011, in response to the foregoing disclosure.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.		Description
16.1		Letter dated August 29, 2011, from Vavrinek, Trine, Day & Co., LLP to the United States Securities and Exchange Commission

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.

	MANHATTAN BANCORP
	(Registrant)


August 29, 2011	By:	/s/ Brian E. Côté
		Brian E. Côté
		Executive Vice President and
		Chief Financial Officer

INDEX TO EXHIBITS

Exhibit No.		Description
16.1		Letter dated August 29, 2011, from Vavrinek, Trine, Day & Co., LLP to the United States Securities and Exchange Commission

EX-16.1 2 a11-25126_1ex16d1.htm EX-16.1

Exhibit 16.1

August 29, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Manhattan Bancorp’s statements included under Item 4.01 of Form 8-K, dated August 23, 2011, and we agree with such statements concerning our Firm.

/s/Vavrinek, Trine, Day and Co., LLP

Rancho Cucamonga, California