<SEC-DOCUMENT>0000906318-14-000028.txt : 20140306
<SEC-HEADER>0000906318-14-000028.hdr.sgml : 20140306
<ACCEPTANCE-DATETIME>20140306160515
ACCESSION NUMBER:		0000906318-14-000028
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140102
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140306
DATE AS OF CHANGE:		20140306

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LCNB CORP
		CENTRAL INDEX KEY:			0001074902
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				311626393
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35292
		FILM NUMBER:		14673028

	BUSINESS ADDRESS:	
		STREET 1:		2 NORTH BROADWAY
		CITY:			LEBANON
		STATE:			OH
		ZIP:			45036
		BUSINESS PHONE:		5139321414

	MAIL ADDRESS:	
		STREET 1:		2 NORTH BROADWAY
		CITY:			LEBANON
		STATE:			OH
		ZIP:			45036
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>lcnb8ka122014.htm
<DESCRIPTION>FORM 8-K/A
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<P style="margin:0px; font-size:12pt" align=center>SECURITIES AND EXCHANGE COMMISSION</P>
<P style="margin:0px; font-size:12pt" align=center>Washington, D.C. 20549</P>
<P style="margin:0px; font-size:12pt" align=center>___________________</P>
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<P style="margin:0px; font-size:12pt" align=center>FORM 8K/A</P>
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<P style="margin:0px; font-size:12pt" align=center>(Amendment No. 1)</P>
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<P style="margin:0px; font-size:12pt" align=center>CURRENT REPORT</P>
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<P style="margin:0px; font-size:12pt" align=center>Pursuant to Section 13 or 15(d) of the</P>
<P style="margin:0px; font-size:12pt" align=center>Securities Exchange Act of 1934</P>
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<P style="margin-top:0px; margin-bottom:32px; font-size:12pt" align=center>Date of Report (Date of earliest event reported): January 2, 2014</P>
<P style="margin:0px; font-size:12pt" align=center>LCNB CORP.</P>
<P style="margin:0px; font-size:12pt" align=center>(Exact name of Registrant as specified in its Charter)</P>
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<TR><TD style="margin-top:0px" valign=top width=192><P style="margin:0px; font-size:12pt" align=center>Ohio</P>
</TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px"><BR></P>
</TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px; font-size:12pt" align=center>0-26121</P>
</TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px; font-size:12pt" align=center>31-1626393</P>
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</TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px; font-size:12pt" align=center>(Commission File No.)</P>
</TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px; font-size:12pt" align=center>(IRS Employer Identification Number)</P>
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<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=384 /><TD width=119.467 /><TD width=127.733 /></TR>
<TR><TD style="margin-top:0px" valign=top width=384><P style="margin:0px; font-size:12pt" align=center>2 North Broadway, Lebanon, Ohio</P>
</TD><TD style="margin-top:0px" valign=top width=119.467><P style="margin:0px; font-size:12pt" align=center>45036</P>
</TD><TD style="margin-top:0px" valign=top width=127.733><P style="margin:0px"><BR></P>
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<TR><TD style="margin-top:0px" valign=top width=384><P style="margin:0px; font-size:12pt" align=center>(Address of principal executive offices)</P>
</TD><TD style="margin-top:0px" valign=top width=119.467><P style="margin:0px; font-size:12pt" align=center>(Zip Code)</P>
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<P style="margin-top:0px; margin-bottom:16px; font-size:12pt" align=center>Registrant<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s telephone number, including area code: &nbsp;&nbsp;(513) 932-1414</P>
<P style="margin:0px; font-size:12pt" align=center>N/A</P>
<P style="margin:0px; font-size:12pt" align=center>(Former name or former address, if changed since last report)</P>
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<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">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 (<I>see</I> General Instruction A.2. below):</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:11pt; float:left">&nbsp;__</P>
<P style="margin:0px; text-indent:-2px; font-size:11pt">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
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<P style="margin:0px; text-indent:-2px; font-size:11pt">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
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<P style="margin:0px; text-indent:-2px; font-size:11pt">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
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<P style="margin:0px; text-indent:-2px; font-size:11pt">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
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<P style="margin:0px; text-indent:-2px; font-size:12pt"><B>Changes in Registrant<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s Certifying Accountant.</B></P>
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<P style="margin:0px; font-size:12pt">(a) Dismissal of Independent Registered Public Accountant</P>
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<P style="margin:0px; font-size:12pt">On January 2, 2014, the Audit Committee (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Audit Committee<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) of the Board of Directors of LCNB Corp. (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) approved the dismissal of J.D. Cloud &amp; Co. L.L.P. (<font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>J.D. Cloud<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) as the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s external independent registered public accountant, effective as of the date of J.D. Cloud<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s completion of the audit services for the fiscal year ending December 31, 2013 and the filing of the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s 2013 Annual Report on Securities and Exchange Commission Form 10-K. &nbsp;J.D. Cloud was chosen, however, to provide internal audit services to the Company beginning with the fiscal year ending December 31, 2014. On March 5, 2014, the Company filed its Form 10-K for the fiscal year ended December 31, 2013, indicating that J.D. Cloud<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s term as the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s external independent registered public accountant has ended. </P>
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<P style="margin:0px; font-size:12pt">The reports of J.D. Cloud on the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s consolidated financial statements for the fiscal years ended December 31, 2013 and 2012 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.</P>
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<P style="margin:0px; font-size:12pt">During the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s fiscal years ended December 31, 2013 and 2012, and through March 5, 2014, the date of J.D. Cloud's dismissal, there were no (i) disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and J.D. Cloud on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to J.D. Cloud<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s satisfaction would have caused J.D. Cloud to make reference to the subject matter of the disagreement in connection with its reports for such years, or (ii) <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>reportable events<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font> (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">The Company has provided J.D. Cloud with a copy of this Form 8-K/A and requested that J.D. Cloud provide the Company with a letter addressed to the Securities and Exchange Commission stating whether or not J.D. Cloud agrees with the above disclosures. A copy of J.D. Cloud<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s letter, dated March 6, 2014, is attached as Exhibit 16.1.</P>
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<P style="margin:0px; font-size:12pt">(b) Newly Appointed Independent Registered Public Accountant</P>
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<P style="margin:0px; font-size:12pt">On January 2, 2014, the Audit Committee approved the appointment of BKD, LLP (<font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>BKD<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) as the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s external independent registered public accounting firm to perform external independent audit services beginning with the fiscal year ending December 31, 2014. Immediately prior to this appointment BKD provided internal audit services to the Company. The effective date of BKD<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s engagement as the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s external independent registered public accounting firm for the fiscal year ending December 31, 2014 is March 5, 2014. </P>
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<P style="margin:0px; font-size:12pt">During the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s fiscal years ending December 31, 2013 and 2012 and through March 5, 2014, neither the Company, nor anyone on its behalf, consulted BKD regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Company, in any case where a written report or oral advice was provided to the Company by BKD that BKD concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) or a <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>reportable event<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font> (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).</P>
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<P style=margin-top:6.667px;margin-bottom:-1pt;font-size:1pt /><P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left">(d)</P>
<P style="margin-top:0px; margin-bottom:6.667px; text-indent:-2px; font-size:12pt">Exhibits.</P>
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<P style=margin-top:6.667px;margin-bottom:-1pt;font-size:1pt /><P style="margin-top:0px; margin-bottom:-2px; width:144px; font-size:12pt; float:left"><B>Exhibit No.</B></P>
<P style="margin-top:0px; margin-bottom:6.667px; text-indent:-2px; font-size:12pt"><B>Description</B></P>
<P style=margin-top:6.667px;margin-bottom:-1pt;font-size:1pt /><P style="margin-top:0px; margin-bottom:-2px; width:144px; font-size:12pt; clear:left; float:left">16.1</P>
<P style="margin-top:0px; margin-bottom:6.667px; padding-left:144px; text-indent:-2px; font-size:12pt">Letter from J.D. Cloud &amp; Co. L.L.P. addressed to the Securities and Exchange Commission, dated as of March 6, 2014</P>
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<P style="margin-top:6.667px; margin-bottom:6.667px; font-size:12pt; page-break-before:always" align=center>SIGNATURES</P>
<P style="margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:12pt" align=justify>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 thereunto duly authorized.</P>
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</TD><TD style="margin-top:0px" valign=top width=288 colspan=4><P style="margin-top:0px; margin-bottom:7.4px; font-size:12pt">LCNB CORP.</P>
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<TR><TD style="margin-top:0px" valign=top width=240 colspan=5><P style="margin:0px; font-size:12pt">Date: March 6, 2014</P>
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</TD><TD style="margin-top:0px" valign=top width=288 colspan=4><P style="margin:0px; font-size:12pt">By: &nbsp;<U>/s/ Robert C. Haines II&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</U></P>
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</TD><TD style="margin-top:0px" valign=top width=240 colspan=3><P style="margin:0px; font-size:12pt">Robert C. Haines II</P>
<P style="margin:0px; font-size:12pt">Chief Financial Officer</P>
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<P style="margin:0px; font-size:12pt" align=right><B>EXHIBIT 16.1</B></P>
<P style="margin:0px; font-size:12pt">March 6, 2014</P>
<P style="margin:0px; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt">100 F Street, N.E.</P>
<P style="margin:0px; font-size:12pt">Washington, D.C. 20549-7561</P>
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<P style="margin:0px; font-size:12pt">Ladies and Gentlemen:</P>
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<P style="margin:0px; font-size:12pt">We have read Item 4.01 of LCNB Corp.<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s Form 8-K/A dated March 6, 2014 and have the following comments:</P>
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<P style="margin:0px; font-size:12pt">1. We agree with the statements made in the first four paragraphs concerning our firm.</P>
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<P style="margin:0px; font-size:12pt">2. We have no basis on which to agree or disagree with other statements of the registrant contained therein.</P>
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<P style="margin:0px; font-size:12pt">Yours truly,</P>
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<P style="margin:0px; font-size:12pt">/s/ J.D. Cloud &amp; Co. L.L.P.</P>
<P style="margin:0px; font-size:12pt">Cincinnati, Ohio</P>
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