<SEC-DOCUMENT>0001171843-19-004361.txt : 20190702
<SEC-HEADER>0001171843-19-004361.hdr.sgml : 20190702
<ACCEPTANCE-DATETIME>20190702171521
ACCESSION NUMBER:		0001171843-19-004361
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20190626
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20190702
DATE AS OF CHANGE:		20190702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HANMI FINANCIAL CORP
		CENTRAL INDEX KEY:			0001109242
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				954788120
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30421
		FILM NUMBER:		19938860

	BUSINESS ADDRESS:	
		STREET 1:		3660 WILSHIRE BLVD SUITE PH-A
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90010
		BUSINESS PHONE:		2133822200
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k_070219.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<p style="margin: 0">&#160;</p>

<p style="font-size: 10pt; font-weight: bold; text-align: center; margin: 0pt 0">UNITED STATES</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>WASHINGTON, D.C. 20549</b></p>

<!-- Field: Rule-Page --><div align="left" style="margin: 1pt 2in"><div style="font-size: 1pt; border-top: Black 0.5pt solid; width: 100%">&nbsp;</div></div><!-- Field: /Rule-Page -->

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; font-weight: bold; margin: 0pt 0; text-align: center">FORM 8-K</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>&nbsp;</b></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>CURRENT REPORT</b></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">PURSUANT TO SECTION 13 OR 15(D) OF</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">THE SECURITIES EXCHANGE ACT OF 1934</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">Date of Report (Date of earliest event reported): <u>June 26, 2019</u></p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b><u>HANMI FINANCIAL CORPORATION</u></b></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">(Exact Name of Registrant as Specified in its Charter)</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr>
    <td style="vertical-align: bottom; width: 34%; text-align: center"><font style="font-size: 10pt"><u>Delaware</u></font></td>
    <td style="vertical-align: top; width: 3%; text-align: center"><font style="font-size: 10pt">&nbsp;</font></td>
    <td style="vertical-align: bottom; width: 30%; text-align: center"><font style="font-size: 10pt"><u>000-30421</u></font></td>
    <td style="vertical-align: top; width: 3%"><font style="font-size: 10pt">&nbsp;</font></td>
    <td style="vertical-align: bottom; width: 30%; text-align: center"><font style="font-size: 10pt"><u>95-4788120</u></font></td></tr>
<tr style="vertical-align: top">
    <td>
        <p style="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0">(State or Other Jurisdiction</p>
        <p style="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0">of Incorporation)</p></td>
    <td style="text-align: center; text-indent: 0in">&nbsp;</td>
    <td style="text-align: center; text-indent: 0in"><font style="font-size: 10pt">(Commission File No.)</font></td>
    <td style="text-align: center; text-indent: 0in">&nbsp;</td>
    <td>
        <p style="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0">(I.R.S. Employer</p>
        <p style="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0">Identification No.)</p></td></tr>
</table>
<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr>
    <td style="vertical-align: bottom; width: 67%"><font style="font-size: 10pt"><u>3660 Wilshire Boulevard, PH-a, Los Angeles, California</u></font></td>
    <td style="vertical-align: top; width: 3%; text-align: center"><font style="font-size: 10pt">&nbsp;</font></td>
    <td style="vertical-align: bottom; width: 30%; text-align: center"><font style="font-size: 10pt"><u>90010</u></font></td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 0in"><font style="font-size: 10pt">(Address of Principal Executive Offices)</font></td>
    <td style="vertical-align: top; text-align: center; text-indent: 0in">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center; text-indent: 0in"><font style="font-size: 10pt">(Zip Code)</font></td></tr>
</table>
<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">Registrant&rsquo;s telephone number, including area code:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;<u>(213) 382-2200</u></p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><u>Not Applicable</u></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0">(Former Name or Former Address, if Changed Since Last Report)</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">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):</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; text-indent: 0pt; margin: 0pt 0 0pt 27pt">[ ]&nbsp;&nbsp;&nbsp;&#9;Written communications pursuant
to Rule 425 under the Securities Act (17 CFR 230.425)&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; text-indent: 0pt; margin: 0pt 0 0pt 27pt">[ ]&nbsp;&nbsp;&nbsp;&#9;Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; text-indent: 0pt; margin: 0pt 0 0pt 27pt">[ ]&nbsp;&nbsp;&nbsp;&#9;Pre-commencement communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; text-indent: 0pt; margin: 0pt 0 0pt 27pt">[ ]&nbsp;&nbsp;&nbsp;&#9;Pre-commencement communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">Securities registered pursuant to Section&nbsp;12(b) of the Act:</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr style="vertical-align: bottom">
    <td style="width: 39%; border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"><b>Title of each class</b></font></td>
    <td style="width: 1%">&nbsp;</td>
    <td style="width: 22%; border-bottom: black 1pt solid">
        <p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>Trading</b></p>
        <p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>Symbol(s)</b></p></td>
    <td style="width: 1%">&nbsp;</td>
    <td style="width: 37%; border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"><b>Name of each exchange on which registered</b></font></td></tr>
<tr>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">Common Stock, $0.001 par value</font></td>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">HAFC</font></td>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Nasdaq Global Select Market</font></td></tr>
</table>
<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0; color: #231F20">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&sect;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act
of 1934 (&sect;240.12b-2 of this chapter).</p>

<p style="font-size: 10pt; margin: 0pt 0; color: #231F20; text-indent: 4in">Emerging growth company [ ]</p>

<p style="font-size: 10pt; margin: 0pt 0; color: #231F20">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0; color: #231F20">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided
pursuant to Section 13(a) of the Exchange Act. [ ]</p>

<p style="font-size: 10pt; margin: 0pt 0; color: #231F20">&nbsp;</p>

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<p style="font-size: 10pt; margin: 0pt 0; color: #231F20"></p>

<table cellpadding="0" cellspacing="0" width="100%" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><b>Item 4.01</b></td><td><b><u>Change in Registrant&rsquo;s Certifying Accountant.</u></b></td></tr></table>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">On June 26, 2019, Hanmi Financial Corporation (the &ldquo;Company&rdquo;),
following approval by the Audit Committee of the Company&rsquo;s Board of Directors, dismissed KPMG LLP as the Company&rsquo;s
independent registered public accounting firm.</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">The audit reports of KPMG LLP on the consolidated financial statements
of the Company as of and for each of the two most recent fiscal years ended December 31, 2018 and December 31, 2017 did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting
principles.</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">During the Company&rsquo;s two most recent fiscal years ended December
31, 2018 and December 31, 2017 and during the subsequent interim period from January 1, 2019 through June 26, 2019, there were
(i) no disagreements with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure or auditing
scope or procedures that, if not resolved to KPMG LLP&rsquo;s satisfaction, would have caused KPMG LLP to make reference to the
subject matter of the disagreement in connection with its reports, and (ii) no &ldquo;reportable events&rdquo; as defined in Item
304(a)(1)(v) of Regulation S-K of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;).</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Before filing this Current Report on Form 8-K with the SEC, the Company
provided KPMG LLP with a copy of the disclosures contained in this Item 4.01(a). The Company has requested that KPMG LLP issue
a letter, addressed to the SEC, stating whether or not KPMG LLP agrees with the statements contained in this Item 4.01(a). A copy
of KPMG LLP&rsquo;s letter dated July 2, 2019, addressed to the SEC, is filed as Exhibit 16.1 to this Current Report on Form 8-K.</p>

<p style="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><b>Item 9.01</b></td><td><b><u>Financial Statements and Exhibits</u>.</b></td></tr></table>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-indent: -0.5in; margin: 0pt 0 0pt 1in">(d)<font style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font>Exhibits:</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0 0pt 1in"><a href="exh_161.htm">16.1</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a href="exh_161.htm">Letter of KPMG LLP dated July 2, 2019</a></p>

<p style="font-size: 10pt; margin: 0pt 0 0pt 49.5pt">&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0"><b>&nbsp;</b></p>

<p style="font-size: 10pt; text-align: center; margin: 0pt 0"></p>

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<p style="font-size: 10pt; text-align: center; margin: 0pt 0"><b>SIGNATURES</b></p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0; text-indent: 0.5in">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.</p>

<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr style="vertical-align: top">
    <td style="width: 40%; text-align: justify">&nbsp;</td>
    <td style="width: 6%; text-align: justify">&nbsp;</td>
    <td style="width: 54%">
        <p style="font-size: 10pt; text-align: justify; margin: 0pt 0"><b>HANMI FINANCIAL CORPORATION </b></p>
        <p style="font-size: 10pt; text-align: justify; margin: 0pt 0"><b>&nbsp;</b></p>
        <p style="font-size: 10pt; text-align: justify; margin: 0pt 0"><b>&nbsp;</b></p></td></tr>
<tr style="vertical-align: top">
    <td style="text-align: justify">DATE: July 2, 2019</td>
    <td style="text-align: justify">By:</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">/s/ Romolo C. Santarosa</td></tr>
<tr style="vertical-align: top">
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">Romolo C. Santarosa</td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">Senior Vice President and Chief Financial Officer</td></tr>
</table>
<p style="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

<p style="font-size: 10pt; margin: 0pt 0">&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exh_161.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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<P STYLE="margin: 0; text-align: right"><B>Exhibit 16.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 30%">&nbsp;<IMG SRC="kpmg.jpg" ALT="">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="width: 70%"><P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">&nbsp;</P>
                           <P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">&nbsp;</P>
                           <P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">&nbsp;</P>
                           <P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">&nbsp;</P>
                           <P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">KPMG LLP</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Suite 1500</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">550 South Hope Street</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Los Angeles, CA 90071-2629</P>


</TD></TR>
</TABLE>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">July 2, 2019</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">Securities and Exchange Commission</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">Washington, D.C. 20549</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">Ladies and Gentlemen:</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">We were previously principal accountants for Hanmi Financial Corporation
and, under the date of March 1, 2019, we reported on the consolidated financial statements of Hanmi Financial Corporation and
subsidiaries as of and for the years ended December 31, 2018 and 2017, and the effectiveness of internal control over financial
reporting as of December 31, 2018. On June 26, 2019, we were dismissed. We have read Hanmi Financial Corporation s statements
included under Item 4.01 of its Form 8-K dated July 2, 2019, and we agree with such statements, except that we are not in a position
to agree or disagree with Hanmi Financial Corporation s statement that Hanmi Financial Corporation s Audit Committee approved
the decision to dismiss KPMG LLP as the Company s independent registered public accounting firm.</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">Very truly yours,</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;<IMG SRC="kpmg_sig.jpg" ALT=""></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 176.45pt 0pt 144.75pt; color: #939597">KPMG LLP is a Delaware limited liability partnership
and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG
International ), a Swiss entity.</P>



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