-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, T0pcvhX9F5w02yMiv6/Hix+Tj4S2x5R3u8G+OKLNXqjhgyAQ8F3HJ1BkxVE5JIj+ UTkDVkuoVKJseECqSV6D9w== 0000810536-09-000089.txt : 20091113 0000810536-09-000089.hdr.sgml : 20091113 20091113170027 ACCESSION NUMBER: 0000810536-09-000089 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20091109 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091113 DATE AS OF CHANGE: 20091113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRSTFED FINANCIAL CORP CENTRAL INDEX KEY: 0000810536 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 954087449 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09566 FILM NUMBER: 091182410 BUSINESS ADDRESS: STREET 1: 12555 WEST JEFFERSON BLVD CITY: LOS ANGELES STATE: CA ZIP: 90066 BUSINESS PHONE: 3103025600 MAIL ADDRESS: STREET 1: 12555 WEST JEFFERSON BLVD CITY: LOS ANGELES STATE: CA ZIP: 90066 8-K 1 gtresignation110909.htm GT RESIGNATION, NOVEMBER 9, 2009 gtresignation110909.htm
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): November 9, 2009
 
____________________
 
FIRSTFED FINANCIAL CORP.
(Exact name of registrant as specified in its charter)
 
Delaware
  
1-9566
  
95-4087449
(State or other jurisdiction of
incorporation or organization)
  
(Commission File
Number)
  
(IRS Employer
Identification No.)
         
12555 W. Jefferson Boulevard
Los Angeles, California
  
90066
(Address of principal executive offices)
  
(Zip Code)
 
Registrant’s telephone number, including area code:  (310) 302-5600
 
____________________

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 November 9, 2009, FirstFed Financial Corp. (the “Company”) received notice that Grant Thornton LLP (“Grant Thornton”) had resigned as the Company’s independent registered public accounting firm, effective immediately.
 
The reports of Grant Thornton on the consolidated financial statements of the Company as of and for the years ended December 31, 2008 and 2007 contained no adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principle, except as follows:  Grant Thornton’s report dated March 30, 2009 contained an explanatory paragraph describing the existence of a substantial doubt about the Company’s ability to continue as a going concern; and Grant Thornton’s report dated February 28, 2008 contained a paragraph regarding the Company’s adoption of Statement of Financial Accounting Standards (SFAS) No. 123(R), Share-Based Payments and SFAS No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans in 2006, and the Company’s recording of a cumulative effect adjustment as of January 1, 2006 in connection with the adoption of Securities and Exchange Commission Staff Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements.
 
During the Company’s two most recent fiscal years and through the date of Grant Thornton’s resignation, there was no disagreement between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference to the subject matter of the disagreement in connection with its reports on the consolidated financial statements of the Company.  None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred during the Company’s two most recent fiscal years and through the date of Grant Thornton’s resignation.
 
The Company has provided Grant Thornton with a copy of this disclosure and has requested Grant Thornton to furnish it with a letter addressed to the Securities and Exchange Commission stating whether Grant Thornton agrees with the statements made by the Company and, if not, stating the respects in which it does not agree. A copy of such letter from Grant Thornton is filed hereto as Exhibit 16.1.
 
 Item 9.01  Financial Statements and Exhibits.
 
(d)                                  Exhibits.
 
Exhibit No.
  
Description
     
16.1
  
Letter from Grant Thornton LLP to the Securities and Exchange Commission dated November 10, 2009.


 
 
 

 
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.
 
 
 
FIRSTFED FINANCIAL CORP.
 
(Registrant)
   
   
November 13, 2009
By:
 /s/ Babette E. Heimbuch
  
   
    Babette E. Heimbuch
   
    Chief Executive Officer
   
   

 
 
 

 
INDEX TO EXHIBITS
 
Exhibit No.
  
Description
     
16.1
  
Letter from Grant Thornton LLP to the Securities and Exchange Commission dated November 10, 2009.


 
 
 
Exhibit 16.1

November 10, 2009
 
 
 
 
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
 


Re:  FirstFed Financial Corp.
        File No.  1-9566

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of FirstFed Financial Corp. dated November 9, 2009, and agree with the statements concerning our Firm contained therein.


Very truly yours,

 
/s/ Grant Thornton LLP

 
 

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