<SEC-DOCUMENT>0000909108-12-000059.txt : 20121030
<SEC-HEADER>0000909108-12-000059.hdr.sgml : 20121030
<ACCEPTANCE-DATETIME>20121030161546
ACCESSION NUMBER:		0000909108-12-000059
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20121030
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20121030
DATE AS OF CHANGE:		20121030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIAMOND HILL INVESTMENT GROUP INC
		CENTRAL INDEX KEY:			0000909108
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		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:		121168883

	BUSINESS ADDRESS:	
		STREET 1:		325 JOHN H MCCONNELL BLVD
		STREET 2:		SUITE 200
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215
		BUSINESS PHONE:		6142553333

	MAIL ADDRESS:	
		STREET 1:		325 JOHN H MCCONNELL BLVD
		STREET 2:		SUITE 200
		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-1030.txt
<DESCRIPTION>DIAMOND HILL INVESTMENT GROUP, INC. 8-K
<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):

                               October 30, 2012

                       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.)

      325 John H. McConnell Blvd, Suite 200, 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)

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:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    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))


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

(a), (b) The Audit Committee of the Board of Directors (the "Audit Committee")
of Diamond Hill Investment Group, Inc. (the "Company") recently conducted a
comprehensive process to determine the Company's independent registered public
accounting firm for the Company's 2012 fiscal year. The Audit Committee invited
eight accounting firms to participate in this process, including Plante & Moran
PLLC ("Plante & Moran"), the Company's independent registered public accounting
firm since November 2005. As a result of this process and following careful
deliberation, on October 24, 2012, the Audit Committee approved the engagement
of KPMG LLP ("KPMG"), as the Company's independent registered public accounting
firm for the Company's fiscal year ending December 31, 2012.  On October 25,
2012, Plante & Moran was informed that it had been dismissed as the Company's
independent registered public accounting firm.  KPMG's engagement and Plante &
Moran's dismissal are effective upon the filing of the Company's September 30,
2012 Form 10-Q, which is expected to be filed on or about Friday, November 2,
2012.

Plante & Moran's reports on the Company's consolidated financial statements for
the fiscal years ended December 31, 2010 and December 31, 2011 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. Plante &
Moran's reports on the effectiveness of internal control over financial
reporting as of December 31, 2010 and 2011 did not contain any adverse opinion
or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2010 and December 31, 2011 and in
the subsequent interim period through the date of this Current Report on Form
8-K (the "Form 8-K"), there were (i) no disagreements between the Company and
Plante & Moran on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which if not resolved to
Plante & Moran's satisfaction, would have caused Plante & Moran to make
reference to the subject matter of the disagreement in connection with its
reports for such years and interim period, and (ii) no "reportable events"
within the meaning of Item 304(a)(1)(v) of Regulation S-K.

During the fiscal years ended December 31, 2010 and December 31, 2011 and in
the subsequent interim period through the date of this Form 8-K, neither the
Company nor anyone on its behalf has consulted with KPMG regarding (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, (iii) any matter that was the subject
of a "disagreement" within the meaning of Item 304(a)(1)(iv) of Regulation
S-K, or (iv) any "reportable event" within the meaning of Item 304(a)(1)(v)
of Regulation S-K.

In accordance with Item 304(a)(3) of Regulation S-K, the Company has provided
Plante & Moran with a copy of the disclosures the Company is making in this
Form 8-K prior to the time the Form 8-K was filed with the Securities and
Exchange Commission (the "SEC"). The Company requested that Plante & Moran
furnish the Company with a letter addressed to the SEC stating whether or not
Plante & Moran agrees with the statements made herein. A copy of such letter,
dated October 29, 2012, is filed as Exhibit 16.1 hereto.


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

(c) Exhibits

Exhibit No.   Document
-----------   --------
16.1          Letter from Plante & Moran PLLC to the Securities and Exchange
              Commission dated October 29, 2012.

                                    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.


                                        DIAMOND HILL INVESTMENT GROUP, INC.


Date: October 30, 2012	                    By: /s/ James F. Laird
                                            -------------------------------
                                            James F. Laird, Chief Financial
                                            Officer and Secretary
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex161-1029.txt
<DESCRIPTION>LETTER OF PLANTE & MORAN PLLC DATED OCTOBER 29, 2012
<TEXT>

October 29, 2012

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

RE: Diamond Hill Investment Group, Inc.

We have read Item 4.01 to be included in the Form 8-K of Diamond Hill Investment
Group, Inc. to be filed with the Securities and Exchange Commission regarding
its change in auditors. We are in agreement with the Registrant's statements
made regarding our firm. We have no basis to agree or disagree with other
statements made under Item 4.01.

Very truly yours,

/s/ Plante & Moran, PLLC
Plante & Moran, PLLC

copy to:
Mr. James F. Laird
Chief Financial Officer and Secretary
Diamond Hill Investment Group, Inc.
325 John H. McConnell Blvd, Suite 200
Columbus, Ohio 43215
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
