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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000909108-05-000027.txt : 20050812
<SEC-HEADER>0000909108-05-000027.hdr.sgml : 20050812
<ACCEPTANCE-DATETIME>20050812163856
ACCESSION NUMBER:		0000909108-05-000027
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050812
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050812
DATE AS OF CHANGE:		20050812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIAMOND HILL INVESTMENT GROUP INC
		CENTRAL INDEX KEY:			0000909108
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				650190407
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24498
		FILM NUMBER:		051022214

	BUSINESS ADDRESS:	
		STREET 1:		375 NORTH FRONT STREET
		STREET 2:		SUITE 300
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215
		BUSINESS PHONE:		6142553333

	MAIL ADDRESS:	
		STREET 1:		375 NORTH FRONT STREET
		STREET 2:		SUITE 300
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANC STOCK GROUP INC
		DATE OF NAME CHANGE:	19971016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEARTLAND GROUP OF COMPANIES INC
		DATE OF NAME CHANGE:	19940301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEARTLAND FINANCIAL GROUP INC
		DATE OF NAME CHANGE:	19930714
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>x8k-0805.txt
<DESCRIPTION>DIAMOND HILL INVESTMENT GROUP, INC.
<TEXT>
                                 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 12, 2005

                       Diamond Hill Investment Group, Inc.
- ------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in its Charter)

                                      Ohio
- ------------------------------------------------------------------------------
                 (State or Other Jurisdiction of Incorporation)

             000-24498                              65-0190407
- ------------------------------------------------------------------------------
      (Commission File Number)         (I.R.S. Employer Identification No.)

      375 North Front Street, Suite 300, Columbus, Ohio              43215
- ------------------------------------------------------------------------------
      (Address of Principal Executive Offices)                    (Zip Code)

Registrant's Telephone Number, Including Area Code:   (614) 255-3333


- ------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

<PAGE>

Item 4.01.	Change in Registrant's Certifying Accountant
- ----------	--------------------------------------------

  On August 11, 2005, BKR Longanbach Giusti, LLC ("BKR") informed the Audit
Committee of the Company that they would resign as the Company's independent
registered public accounting firm effective August 12, 2005 following the
completion of their review of the Company's financial statements to be
included in the Company's Quarterly Report on Form 10-QSB for the three months
ended June 30, 2005. The purpose of this 8-K filing is to update the Company's
disclosures regarding these matters in accordance with SEC rules through the
effective date of BKR's resignation (August 12, 2005).  BKR is resigning due
to their intention to withdraw their registration from the Public Company
Accounting Oversight Board ("PCAOB") due to a pending merger of their firm
with another firm.
  BKR's reports on the Company's financial statements for the past two fiscal
years did not contain an adverse opinion or a disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principle.
  During the two most recent fiscal years and through August 12, 2005, there
were no disagreements with BKR 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 BKR would have
caused such firm to make reference thereto in connection with its reports on
the Company's financial statements for such years.
  During the two most recent fiscal years and through August 12, 2005, there
were no reportable events as defined in Regulation S-K Item 304(a)(1)(v).
  The Company has provided BKR with a copy of the above disclosures and
requested that BKR furnish the Company with a letter addressed to the SEC
stating whether it agrees with the foregoing statements by the Company and, if
not, stating the respects in which it does not agree. A copy of the letter from
BKR is filed herewith as Exhibit 16.1.


Item 9.01.	Financial Statements and Exhibits
- ----------	--------------------------------------------

     (c) Exhibits.

     16.1	BKR Longanbach Giusti, LLC Letter


                                    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.

                                        DIAMOND HILL INVESTMENT GROUP, INC.


Date: August 12, 2005                         By: /s/ James F. Laird
                                            -------------------------------
                                            James F. Laird, Chief Financial
                                             Officer and Secretary
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex161-0805.txt
<DESCRIPTION>BKR LONGANBACH GUISTI LETTER
<TEXT>
Exhibit 16.1

[BKR Longanbach Giusti, LLC Letterhead]


August 12, 2005


Securities and Exchange Commission
100 F Street, N.W.
Washington, DC 20549

RE:  Diamond Hill Investment Group, Inc.

We have read the statements that we understand Diamond Hill Investment Group,
Inc. will include under Item 4 of the Form 8-K report it will file regarding
the recent change of auditors.  We agree with such statements made regarding
our firm.  We have no basis to agree or disagree with other statements made
under Item 4.

Sincerely,


/s/BKR Longanbach Giusti, LLC
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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