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<SEC-DOCUMENT>0000939057-03-000288.txt : 20031006
<SEC-HEADER>0000939057-03-000288.hdr.sgml : 20031006
<ACCEPTANCE-DATETIME>20031006165135
ACCESSION NUMBER:		0000939057-03-000288
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031002
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20031006

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RIVERVIEW BANCORP INC
		CENTRAL INDEX KEY:			0001041368
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				911838969
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22957
		FILM NUMBER:		03930032

	BUSINESS ADDRESS:	
		STREET 1:		900 WASHINGTON STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98660
		BUSINESS PHONE:		360-693-6650

	MAIL ADDRESS:	
		STREET 1:		900 WASHINGTON STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98660
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>k8100203.htm
<DESCRIPTION>RIVERVIEW BANCORP, INC. FORM 8-K
<TEXT>
<HTML>
<P><CENTER><CENTER>
<p>FORM 8-K<BR><BR>
SECURITIES AND EXCHANGE COMMISSION<br><BR>
WASHINGTON, D.C. 20549<br>&nbsp;</p>
<p><Br>
CURRENT REPORT<br><br>
PURSUANT TO SECTION 13 OR 15 (d) OF THE<br><br>
SECURITIES EXCHANGE ACT OF 1934<br><br><br>
Date of Report (Date of earliest event reported): October 2, 2003<br><br><br>
<U>                           Riverview Bancorp, Inc.                      </U><br>
(Exact name of registrant as specified in its charter)<br><Br><br><br>
&nbsp;</p>
<table width=100% align=center>
<tr>
<td width=33% align=center><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>State or other jurisdiction<br>of incorporation </td>
<td width=34% align=center><u>&nbsp;&nbsp;0-22957&nbsp;&nbsp;</u><br>Commission<br>File Number</td>
<td width=33% align=center> <u>&nbsp;&nbsp;91-1838969&nbsp;&nbsp;</u><br>(I.R.S. Employer<br>  Identification No.)</td>
</tr>
</table>

<p>&nbsp;</p>

<table width=100% align=center>
<tr>
<td width-3%>&nbsp;</td>
<td width=70% align=left><u>900 Washington Street,&nbsp; Suite 900, Vancouver,
Washington </u><br>(Address of principal executive offices)</td>
<td width=27% align=center><u>   98660    </u><br> (Zip Code)</td>
</tr>
</table>

<p><Br><br>
Registrant's telephone number (including area code)  (360) 693-6650<br><br><br>
<U> Not Applicable </U><br>
(Former name or former address, if changed since last report)</p>
</CENTER>
<p align="left">&lt;PAGE&gt;</p>
</CENTER>
</P>

<P><STRONG>Item 4.	<U>Changes in Registrant's Certifying Accountant.</U></STRONG><U></U></P>

<BR WP="BR1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 2, 2003, the Registrant's Audit Committee terminated the engagement
of Deloitte &amp; Touche LLP, Portland, Oregon, as the Registrant's certifying accountants.  The
decision to dismiss Deloitte &amp; Touche LLP was made by the Audit Committee of the Board of
Directors in consultation with management.<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		The report of Deloitte &amp; Touche LLP on the Registrant's financial statements for
either of the last two fiscal years did not contain an adverse opinion or a disclaimer of opinion and
was not qualified or modified as to uncertainty, audit scope, or accounting principles.</P>

<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		During the Registrant's two most recent fiscal years and subsequent interim periods
preceding the date of termination of the engagement of Deloitte &amp; Touche LLP, the Registrant was
not in disagreement with Deloitte &amp; Touche LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of Deloitte &amp; Touche LLP, would have caused Deloitte &amp; Touche LLP to make
reference to the subject matter of the disagreement in connection with its report.</P>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Additionally, during the last two years and for the subsequent interim period
preceding the date the Registrant determined to terminate Deloitte &amp; Touche LLP, there were no
reportable matters as defined in Regulation S-K Item 304(a)(1)(v).<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		The Registrant requested the Deloitte &amp; Touche LLP furnish the Registrant with a
letter, as promptly as possible, addressed to the Securities and Exchange Commission, stating
whether they agree with the statements made in this Item 4, and if not, stating the respects in which
they do not agree.  The required letter from Deloitte &amp; Touche LLP with respect to the above
statements made by the Registrant is filed as Exhibit 16 hereto.</P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 2, 2003, the Registrant's Audit Committee
voted to engage McGladrey &amp; Pullen,
LLP, Tacoma, Washington, as the Registrant's certifying accountants.&nbsp; The
engagement is subject to the completion by McGladrey &amp; Pullen, LLP of its due
diligence procedures on the Registrant.&nbsp; An amendment to this Current
Report on Form 8-K will be filed upon finalization of the engagement. The Registrant has not consulted
with McGladrey &amp; Pullen, LLP during its two most recent fiscal years nor during any subsequent
interim period prior to its appointment as auditor regarding the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit opinion that might be
rendered on the Registrant's financial statements, or regarding the reportable condition set forth in
Regulation S-K Items 304(a)(2)(i) and (ii).</P>

<BR WP="BR1"><STRONG>Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits</STRONG><bR><bR>
<table width=100%>
<tr>
<td width=15% align="center" valign="top"><u>Exhibit</u></td>
<td width=85%>&nbsp;</td></tr>
<tr>
<td width=15% align="center" valign="top">16</td>
<td width=85%><p align="justify">Letter from Deloitte &amp; Touche LLP to the Securities and Exchange Commission
dated October 2, 2003.</td></tr>
<tr>
<td width=15% valign="top">&nbsp;</td>
<td width=85%><p align="justify">&nbsp;</td></tr>
</table>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		&nbsp;&nbsp;&nbsp;&nbsp;
<p>&lt;PAGE&gt;</p>

<BR WP="BR1">&nbsp;<CENTER><U>SIGNATURES</U></CENTER>
</P>

<P><CENTER>
<p></p>
</CENTER>
</P>

<BR WP="BR1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	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>						&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;						RIVERVIEW BANCORP, INC.</P>

<p>

<BR WP="BR1">
</p>
<P>Date: October 2, 2003&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By:<u>
/s/ Patrick Sheaffer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u><br>
						&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
							Chairman of the Board and CEO</P>

<P>&lt;PAGE&gt;</P>

<p><BR WP="BR2">
</p>
<FONT FACE="Times New Roman"><STRONG><CENTER>Exhibit 16</CENTER>
</STRONG></FONT></P>

<BR WP="BR1">&nbsp;<P ALIGN="CENTER"><FONT FACE="Times New Roman"><STRONG>Letter from Deloitte &amp; Touche LLP to the Securities<br>
and Exchange Commission, dated October 2, 2003</STRONG></FONT></P>

<BR WP="BR1">&lt;PAGE&gt;<BR WP="BR2">
<BR WP="BR1">
<BR WP="BR1"><BR WP="BR2">
<P ALIGN="CENTER"><FONT FACE="Times New Roman">[Letterhead of Deloitte &amp; Touche LLP]</FONT></P>

<BR WP="BR1">&nbsp;<FONT FACE="Times New Roman"><p align="left">October 2, 2003</p>
</FONT><BR>
<P><FONT FACE="Times New Roman">Securities and Exchange Commission<BR>
Mail Stop 11-3<BR>
450 5th Street, N.W.<BR>
Washington, D.C.  20549<BR><bR>

Dear Sirs/Madams:<BR><BR>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

We have read Item 4 of Riverview Bancorp, Inc.'s Form 8-K
dated October 2, 2003, and we agree with the statements made therein.<BR><bR>

Yours truly,<BR><BR><BR>

/s/ Deloitte &amp; Touche LLP<br><br>
DELOITTE &amp; TOUCHE&nbsp; LLP</FONT></P>

<P><font face="Times New Roman">&lt;PAGE&gt;</font></P>

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