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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000939057-05-000246.txt : 20050822
<SEC-HEADER>0000939057-05-000246.hdr.sgml : 20050822
<ACCEPTANCE-DATETIME>20050822165748
ACCESSION NUMBER:		0000939057-05-000246
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050817
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050822
DATE AS OF CHANGE:		20050822

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:		051041606

	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>k8081705.htm
<DESCRIPTION>RIVERVIEW BANCORP, INC. FORM 8-K
<TEXT>
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<BODY>

<TABLE align=center WIDTH="628">
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"><FONT FACE="Times New Roman"><STRONG>UNITED STATES</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"><FONT FACE="Times New Roman"><STRONG>SECURITIES AND EXCHANGE COMMISSION</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"><FONT FACE="Times New Roman"><STRONG>Washington, D.C. 20549</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"></STRONG></FONT><FONT FACE="Times New Roman" SIZE="+2"><STRONG>FORM 8-K</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"></STRONG></FONT><FONT FACE="Times New Roman"><STRONG>CURRENT REPORT</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"><FONT FACE="Times New Roman"><STRONG>Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp; </TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"></FONT><FONT FACE="Times New Roman">Date of Report (Date of earliest event reported): <STRONG>August 17, 2005</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"></FONT><FONT FACE="Times New Roman" SIZE="+2"><STRONG>Riverview Bancorp, Inc.</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"><FONT FACE="Times New Roman">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="220"></FONT><FONT FACE="Times New Roman"><STRONG>Washington</STRONG></FONT></TD>
<TD ALIGN="CENTER" width="195"><STRONG>0-22957</STRONG></TD>
<TD ALIGN="CENTER" width="213"><STRONG> 91-1838969</STRONG></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="220"><FONT FACE="Times New Roman">(State or other jurisdiction</FONT></TD>
<TD ALIGN="CENTER" width="195"><FONT FACE="Times New Roman">(Commission</FONT></TD>
<TD ALIGN="CENTER" width="213"><FONT FACE="Times New Roman">(IRS Employer</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="220"><FONT FACE="Times New Roman">of incorporation)</FONT></TD>
<TD ALIGN="CENTER" width="195"><FONT FACE="Times New Roman"> File Number)</FONT></TD>
<TD ALIGN="CENTER" width="213"><FONT FACE="Times New Roman">Identification No.)</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="2" width="415">
<P ALIGN="CENTER"></FONT><STRONG>900 Washington Street, Suite 900, Vancouver, Washington</STRONG></TD>
<TD ALIGN="CENTER" width="213"><FONT FACE="Times New Roman"><STRONG>98660</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="2" width="415"><FONT FACE="Times New Roman">
<P ALIGN="CENTER">(Address of principal executive offices)</FONT></TD>
<TD ALIGN="CENTER" width="213"><FONT FACE="Times New Roman">(Zip Code)</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628"></FONT><FONT FACE="Times New Roman">Registrant's telephone number (including area code): </FONT><STRONG>(360) 693-6650</STRONG></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER" width="628">&nbsp; </TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628"></FONT><FONT FACE="Times New Roman">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.</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628"></FONT><FONT FACE="Times New Roman">
  [&nbsp; ]&nbsp;	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628"></FONT><FONT FACE="Times New Roman">
  [&nbsp; ]&nbsp;&nbsp;	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628"></FONT><FONT FACE="Times New Roman">
  [&nbsp; ]&nbsp;&nbsp;	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (17 CFR&nbsp; 240.14d-2(b))</FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628">&nbsp;</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" width="628"></FONT><FONT FACE="Times New Roman">
  [&nbsp; ]&nbsp;&nbsp;	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (17 CFR

&nbsp;240.13e-4(c))</FONT></TD></TR></TABLE>
</P>
<BR WP="BR1"><font size="2">&lt;PAGE&gt;</font><BR WP="BR2">
<BR WP="BR1"><FONT FACE="Times New Roman"><STRONG>Item 4.01	<U>Changes in Registrant's Certifying Accountant.</U></STRONG></FONT><FONT FACE="Times New Roman"><U></U></FONT><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT FACE="Times New Roman">	(a)&nbsp;&nbsp;&nbsp;&nbsp; On August 17, 2005, the Registrant's Audit Committee terminated the engagement
of McGladrey &amp; Pullen, LLP, Tacoma, Washington, as the Registrant's certifying accountants.  The
decision to dismiss McGladrey &amp; Pullen, LLP was made by the Audit Committee of the Board of
Directors in consultation with management.</FONT></p>
<P><FONT FACE="Times New Roman">		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		The report of McGladrey &amp; Pullen, 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.</FONT></P>

<P><FONT FACE="Times New Roman">		&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 McGladrey &amp; Pullen, LLP, the Registrant
was not in disagreement with McGladrey &amp; Pullen, 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 McGladrey &amp; Pullen, LLP, would have caused McGladrey &amp; Pullen,
LLP to make reference to the subject matter of the disagreement in connection with its report.</FONT></P>

<P><FONT FACE="Times New Roman">		&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 McGladrey &amp; Pullen, LLP, there were no
reportable matters as defined in Regulation S-K Item 304(a)(1)(v).</FONT></P>

<P><FONT FACE="Times New Roman">		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;		The Registrant requested the McGladrey &amp; Pullen, 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 McGladrey &amp; Pullen, LLP with respect to the above
statements made by the Registrant is filed as Exhibit 16 hereto.</FONT></P>

<P><FONT FACE="Times New Roman">	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	(b)&nbsp;&nbsp;&nbsp;&nbsp; On August 18, 2005, the Registrant's Audit Committee engaged Deloitte &amp; Touche,
LLP, Portland, Oregon, as the Registrant's certifying accountants.  The Registrant has not consulted
with Deloitte &amp; Touche, 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).</FONT></P>

<P><FONT FACE="Times New Roman"><STRONG>Item 9.01  	<U>Financial Statements and Exhibits</U></STRONG></FONT><FONT FACE="Times New Roman"></FONT></P>

<P><FONT FACE="Times New Roman">	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</FONT></P>

<P><FONT FACE="Times New Roman">	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;	16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Letter from McGladrey &amp; Pullen, LLP to the Securities and Exchange Commission<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;

dated August 17, 2005.</FONT></P>

<P><font face="Times New Roman" size="2">&lt;PAGE&gt;</font></P>

<CENTER><U>SIGNATURES</U></CENTER>
</P>

<P>	&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>

<BR WP="BR1">&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>

<BR WP="BR2">
&nbsp;</p>
<p>DATE: August 22, 2005&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;&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;

							Patrick Sheaffer<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;

						Chairman and Chief Executive Officer</P>

<p><font size="2">&lt;PAGE&gt;</font></P>

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<p align="center"><b>EXHIBIT 16</b></p>
<p align="left"><font size="2">&lt;PAGE&gt;</font></p>
<p align="center">[McGladrey &amp; Pullen Letterhead]<BR>
&nbsp;</p>


<p align="left">&nbsp;</p>
<p align="left">August 17, 2005</p>
<p align="left">Securities and Exchange Commission<BR>
Washington, D.C. 20549</p>
<p align="left">Commissioners:</p>
<p align="left">We have read Riverview Bancorp, Inc.'s statements included under
Item 4.01 of its Form 8-K for August 17, 2005, and we agree with such statements
concerning our Firm.</p>
<p align="left">&nbsp;</p>
<p align="left">/s/McGladrey &amp; Pullen, LLP<BR>
<P>McGladrey &amp; Pullen, LLP</p>



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