8-K

               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):  December 6, 2006

                        EACO CORPORATION
- -----------------------------------------------------------------

     (Exact name of registrant as specified in its charter)

        FLORIDA               0-14311            59-2597349
- ------------------------ -----------------  --------------------

    (State or other         (Commission       (I.R.S. Employer
      jurisdiction         File Number)      Identification No.)
   of incorporation)

1500 n. Lakeview Avenue                             92807
Anaheim, CA
- ------------------------------------------------------------
(Address of principal executive offices)         (Zip Code)

Registrant's telephone number, including area code: (714) 876-2490
- -----------------------------------------------------------------

  (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 CRF 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))



                   CURRENT REPORT ON FORM 8-K

                        EACO CORPORATION

                       December 6, 2006

ITEM 4.01 Changes in Registrant's Certifying Accountants

On December 4, 2006, we were informed by Squar, Milner, Miranda &
Williamson,  LLP  ("Squar  Milner"), our  independent  registered
public accounting firm, as follows:

Squar  Milner has consummated a merger with Peterson &  Co.,  LLP
("Peterson").   Peterson,  which  is  located   in   San   Diego,
California, is also registered with the Public Company Accounting
Oversight Board (United States). The name of the post-merger firm
is  Squar,  Milner, Peterson, Miranda & Williamson,  LLP  ("Squar
Milner Peterson").

We  are  filing this Form 8-K as notification that  Squar  Milner
Peterson  succeeds  Squar  Milner as our  independent  registered
auditor.

Squar Milner's report on our consolidated financial statements as
of  and  for the year ended December 31, 2005 did not contain  an
adverse opinion or a disclaimer of opinion.

During  the  two  years  preceding  December  31,  2005  and  the
subsequent interim period preceding the change from Squar  Milner
to  Squar Milner Peterson, there were no disagreements with Squar
Milner  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 Squar
Milner, would have caused them to make reference thereto in their
reports on our consolidated financial statements.

Our  Audit  Committee, after considering the facts set  forth  in
this  report  on Form 8-K, approved the continuing engagement  of
Squar Milner Peterson as our independent registered auditor.

We  have  provided  Squar Milner with a  copy  of  the  foregoing
disclosures.  A  copy of Squar Milner's letter required  by  Item
304(a)(3) of Regulation S-K is included with this report.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

	(c)  Exhibits.

	     16   Certificateion of Squar, Milner, Miranda &
		  Williamson

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                            SIGNATURE

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.

                           EACO CORPORATION

Date: December 6, 2006   By: /S/ Glen Ceiley
			       ____________________________
                               GLEN CEILEY
                               Chief Executive Officer

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EX-16

                         Exhibit 16

      [SQUAR, MILNER, MIRANDA & WILLIAMSON LETTERHEAD]

                      December 8, 2006

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Commissioners:

   We have read the statements made by EACO CORPORATION.
(copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report to be filed for the month of
December 2006. We agree with such statements made insofar as
they relate to our Firm.


Very truly yours,

/s/ Squar, Milner,
Miranda & Williamson
Squar, Milner, Miranda &
Williamson