<SUBMISSION>
<ACCESSION-NUMBER>0000950152-02-007179
<TYPE>8-K
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<PERIOD>20020918
<ITEMS>4
<ITEMS>7
<FILING-DATE>20020925
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>RURBAN FINANCIAL CORP
<CIK>0000767405
<ASSIGNED-SIC>6022
<IRS-NUMBER>341395608
<STATE-OF-INCORPORATION>OH
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
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<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-13507
<FILM-NUMBER>02771897
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>401 CLINTON ST
<CITY>DEFIANCE
<STATE>OH
<ZIP>43512
<PHONE>4197838950
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<FILENAME>l96416ae8vk.txt
<DESCRIPTION>RURBAN FINANCIAL CORP.   8-K
<TEXT>
<PAGE>


                       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):
                     September 25, 2002 (September 18, 2002)
                     ---------------------------------------



                             RURBAN FINANCIAL CORP.
             -----------------------------------------------------
             (Exact name of registrant as specified in its charter)



              OHIO                    0-13507               34-1395608
    -------------------------   ------------------   ------------------------
        (State or other             (Commission            (IRS Employer
        jurisdiction of             File Number)        Identification No.)
         incorporation)


                    401 Clinton Street, Defiance, Ohio 43512
               --------------------------------------------------
               (Address of principal executive offices) (Zip Code)


        Registrant's telephone number, including area code (419) 783-8950
                                                           --------------


                                 NOT APPLICABLE
       -------------------------------------------------------------------
         (Former name or former address, if changed since last report.)




                         Index to Exhibits is on Page 5.





<PAGE>



ITEM 1.   CHANGES IN CONTROL OF REGISTRANT.

          Not Applicable.

ITEM 2.   ACQUISITION OR DISPOSITION OF ASSETS.

          Not applicable.

ITEM 3.   BANKRUPTCY OR RECEIVERSHIP.

          Not applicable.

ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

               On September 18, 2002, the Registrant's Board of Directors
          dismissed Crowe, Chizek and Company LLP ("Crowe") as the Registrant's
          principal accountants, to be effective as of November 15, 2002.
          Crowe's reports on the Registrant's financial statements for the two
          most recent fiscal years ended December 31, 2000 and December 31, 2001
          did not contain any adverse opinion or disclaimer of opinion nor were
          they qualified or modified as to uncertainty, audit scope or
          accounting principles. The decision to change accountants was
          recommended and approved by the Audit Committee of the Registrant and
          by its Board of Directors. During the Registrant's two most recent
          fiscal years ended December 31, 2000 and 2001 and subsequent interim
          periods, preceding the dismissal, there were no disagreements with
          Crowe 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 Crowe, would
          have caused them to make reference to the subject matter of the
          disagreement in connection with their report. No "reportable events"
          as defined in Item 304(a)(1)(v) of Regulation S-K occurred within the
          Registrant's two most recent fiscal years and any subsequent interim
          periods preceding Crowe's dismissal.

               On September 18, 2002, the Registrant engaged BKD, LLP as its
          principal accountants to audit the Registrant's financial statements
          for the year ending December 31, 2002. During the Registrant's two
          most recent fiscal years and any subsequent interim period prior to
          engaging the new accountants, the Registrant did not consult with the
          newly engaged accountants regarding any of the matters described in
          Item 304(a)(2)(i) or (ii) of Regulation S-K.

          The letter of Crowe required by Item 304(a)(3) of Regulation S-K is
          filed as Exhibit 16 to this report.

ITEM 5.   OTHER EVENTS AND REGULATION FD DISCLOSURE.

          Not applicable.

ITEM 6.   RESIGNATIONS OF REGISTRANT'S DIRECTORS.

          Not applicable.




                                       2


<PAGE>

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.

          (a)  None required.

          (b)  None required.

          (c)  Exhibits.

               EXHIBIT NUMBER             DESCRIPTION
               --------------             -----------

                     16          Correspondence of Crowe, Chizek and Company
                                 LLP dated September 20, 2002

                     99          Press Release of Registrant dated September 24,
                                 2002


ITEM 8.   CHANGE IN FISCAL YEAR.

          Not Applicable.

ITEM 9.   REGULATION FD DISCLOSURE.

          Not Applicable.











                                       3



<PAGE>



                                   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.

                                       RURBAN FINANCIAL CORP.



Date:  September 24, 2002              By: /s/ Richard C. Warrener
                                           -------------------------------------
                                           Richard C. Warrener, Executive Vice
                                           President and Chief Financial Officer
















                                       4


<PAGE>



                                INDEX TO EXHIBITS



  EXHIBIT NUMBER               DESCRIPTION                       PAGE NO.
  --------------               -----------                       --------

             16               Correspondence of Crowe,               *
                              Chizek and Company LLP
                              dated September 20, 2002


             99               Press Release of Registrant            *


  ----------------
  *Filed herewith




















                                       5


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>l96416aexv16.txt
<DESCRIPTION>EXHIBIT 16
<TEXT>
<PAGE>


                                                                      EXHIBIT 16

September 20, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


RE:    Rurban Financial Corp.
       Commission File Number 0-13507



Dear Sir/Madam:

We have read the first paragraph of Item 4 included in the Form 8-K dated
September 20, 2002, of Rurban Financial Corp., to be filed with the Securities
and Exchange Commission and are in agreement with the statements contained
therein, except that we are not in a position to agree or disagree with the
statement that the change was recommended or approved by the Audit Committee or
its Board of Directors.


                       Very truly yours,


                       /s/ Crowe, Chizek and Company LLP







</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>l96416aexv99.txt
<DESCRIPTION>EXHIBIT 99
<TEXT>
<PAGE>



                                                                      EXHIBIT 99


FOR IMMEDIATE RELEASE

MEDIA CONTACT: Tina Farrington, 419-784-2549, farrington.rfc@rurban.net
INVESTOR CONTACT: Sandra Stockhorst, 419-784-4023, rfcinv@rurban.net


                 RURBAN FINANCIAL CORP. ANNOUNCES AUDITOR CHANGE


DEFIANCE, Ohio, September 24, 2002 - RURBAN FINANCIAL CORP. (NASDAQ: RBNF)
("Rurban") announced that is has retained BKD, LLP as its principal accountants
(independent auditors) effective November 15, 2002. BKD, LLP replaces Crowe,
Chizek and Company LLP (Crowe Chizek) that has served as the company's
independent auditor since 1988. Rurban has filed a Form 8-K with the Securities
and Exchange Commission as required by federal securities law.

The decision was not the result of any disagreement between Rurban and Crowe
Chizek on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.

The change in independent auditors was recommended by Rurban's Audit Committee
and approved by Rurban's board of directors on September 18, 2002. This change
allows Rurban to separate the two functions of independent audit and outsourced
internal audit.

BKD, LLP was selected based on the results of an extensive proposal and
interview process to evaluate several well qualified accounting firms.

Rurban also retained the services of Plante & Moran, LLP to perform an
independent loan review. Plante & Moran was selected by the Audit Committee and
approved by the board of directors based on the results of a similar search
process involving the review of proposals and interviews of several
well-qualified firms.

ABOUT RURBAN FINANCIAL CORP.

Rurban Financial Corp. is a publicly held bank holding company based in
Defiance, Ohio and is located on the Internet at http://www.rurbanfinancial.net.
Rurban's common stock is quoted on the Nasdaq National Market System under the
symbol RBNF.

The Company currently has 10,000,000 shares of stock authorized and 4,565,721
shares outstanding. The investment banking firms of McDonald & Co. Securities
Inc. (Trident Securities Division), Sweney Cartwright and Co., and Friedman,
Billings, Ramsey Group, Inc. are the primary market makers for these shares.

Rurban's wholly owned subsidiaries are The State Bank and Trust Company,
Reliance Financial Services, N.A., Rurbanc Data Services, Inc. (RDSI) and RFC
Banking Company which is made up of the following three operating divisions: The
Peoples Banking Company, The First Bank of




<PAGE>



Ottawa and The Citizens Savings Bank Company. The banks offer a full range of
financial services through their offices in the Northern Ohio counties of
Defiance, Paulding, Fulton, Hancock, Putnam, Sandusky, Wood, and Cuyahoga.
Reliance Financial Services offers a diversified array of trust and financial
services to customers nationwide. RDSI provides data processing services to
community banks in Ohio, Michigan and Indiana.

FORWARD-LOOKING STATEMENTS

THIS PRESS RELEASE MAY CONTAIN STATEMENTS THAT ARE FORWARD LOOKING AS DEFINED BY
THE SECURITIES AND EXCHANGE COMMISSION IN ITS RULES, REGULATIONS AND RELEASES.
RURBAN INTENDS THAT SUCH FORWARD-LOOKING STATEMENTS BE SUBJECT TO THE "SAFE
HARBOR" PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995. ALL
FORWARD-LOOKING STATEMENTS ARE BASED ON CURRENT EXPECTATIONS REGARDING IMPORTANT
RISK FACTORS INCLUDING THOSE IDENTIFIED IN RURBAN'S MOST RECENT PERIODIC REPORT
AND OTHER FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION. ACCORDINGLY,
ACTUAL RESULTS MAY DIFFER MATERIALLY FROM THOSE EXPRESSED OR IMPLIED IN THE
FORWARD-LOOKING STATEMENTS, AND THE MAKING OF SUCH STATEMENTS SHOULD NOT BE
REGARDED AS A REPRESENTATION BY RURBAN OR ANY OTHER PERSON THAT THE RESULTS
EXPRESSED THEREIN WILL BE ACHIEVED.











</TEXT>
</DOCUMENT>
</SUBMISSION>
