HOPFED BANCORP, INC. (NASDAQ:HFBC) Files An 8-K Changes in Registrant’s Certifying Accountant

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HOPFED BANCORP, INC. (NASDAQ:HFBC) Files An 8-K Changes in Registrant’s Certifying Accountant

Item4.01

Changes in Registrants Certifying Accountant

On December21, 2016, HopFed Bancorp, Inc. (the Company) was
informed by its independent registered public accounting firm,
Rayburn | Fitzgerald PC, that its business has been acquired by
Carr, Riggs Ingram, LLC (CRI) effective immediately (the
Acquisition). As a result of the Acquisition, Rayburn |
Fitzgerald PC has requested the Companys consent to the
assignment to CRI of an engagement letter prepared by Rayburn |
Fitzgerald PC with the Company dated March31, 2016.

The Company has filed this Form 8-K because the Acquisition may
be considered to constitute a resignation by Rayburn | Fitzgerald
PC as its independent registered public accounting firm and to
report the engagement of CRI as its independent registered public
accounting firm. On December23, 2016, the Companys Audit
Committee unanimously agreed to consent to the assignment of the
engagement letter originally from Rayburn | Fitzgerald to CRI.

The audit reports of Rayburn | Fitzgerald PC regarding the
Companys financial statements for the fiscal years ended
December31, 2015, 2014 and 2013 did not contain an adverse
opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting
principles.

During the fiscal years ended December31, 2015, 2014 and 2013 and
through the date of this Form 8-K, there were no disagreements
between the Company and Rayburn | Fitzgerald PC 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 Rayburn | Fitzgerald PC,
would have caused it to make reference to the subject matter of
any such disagreement in connection with its reports on such
periods. During the fiscal years ended December31, 2015, 2014 and
2013 and through the date of this Form 8-K, there were no
reportable events of the type described in Item304(a)(1)(v) of
Regulation S-K.

During the fiscal years ended December31, 2015, 2014 and 2013 and
through the date of this Form 8-K, the Company, nor anyone on its
behalf, did not consult with CRI with respect to (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 Companys financial statements, and
neither a written report was provided to the Company nor oral
advice was provided to the Company that CRI concluded was an
important factor considered by the Company in reaching a decision
as to the accounting, auditing or financial reporting issue; or
(iii)any matter that was either the subject of a disagreement (as
defined in Item304(a)(1)(iv) of Regulation S-K) or a reportable
event of the type described in Item304(a)(1)(v) of Regulation
S-K.

Item9.01 Financial Statements and Exhibits.

(d) Exhibits

ExhibitNo.

Exhibit Description

16.1 Letter dated December 28, 2016 from Rayburn | Fitzgerald PC


About HOPFED BANCORP, INC. (NASDAQ:HFBC)

HopFed Bancorp, Inc. is a savings and loan holding company that operates through its subsidiary, Heritage Bank USA, Inc. (the Bank). The Bank is a Kentucky state chartered commercial bank based in Hopkinsville, Kentucky, with branch offices in Kentucky and Tennessee. The business of the Bank primarily consists of attracting deposits from the general public and investing such deposits in loans secured by single family residential real estate and investment securities, including United States Government and agency securities, municipal and corporate bonds, collateralized mortgages obligations (CMOs), and mortgage-backed securities. The Bank also originates single-family residential/construction loans, and multi-family and commercial real estate loans, as well as loans secured by deposits, other consumer loans and commercial loans.

HOPFED BANCORP, INC. (NASDAQ:HFBC) Recent Trading Information

HOPFED BANCORP, INC. (NASDAQ:HFBC) closed its last trading session down -0.22 at 13.46 with 5,294 shares trading hands.