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KENTUCKY FIRST FEDERAL BANCORP (NASDAQ:KFFB) Files An 8-K Changes in Registrant’s Certifying Accountant

KENTUCKY FIRST FEDERAL BANCORP (NASDAQ:KFFB) Files An 8-K Changes in Registrant’s Certifying AccountantItem 4.01

Changes In Registrant's Certifying Accountant.

(a) Previous independent registered public accounting firm

On September 29, 2017, Kentucky First Federal Bancorp (the "Registrant") dismissed Crowe Horwath, LLP (“Crowe”) based on the recommendation of the Audit Committee of the Board of Directors and formally notified Crowe that they would not be retained as the Registrant’s independent registered public accounting firm for the fiscal year ending June 30, 2018.

Crowe's reports on the Registrant's financial statements for the fiscal years ended June 30, 2017 and 2016 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 Registrant's two most recent fiscal year ends (the fiscal years ended June 30, 2017 and 2016) and through September 29, 2017, 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 Crowe to make reference to the subject matter of the disagreements in their report on the financial statements for such years. During the Registrant’s two most recent fiscal year ends (the fiscal years ended June 30, 2017 and 2016) and through September 29, 2017, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K. The Registrant has provided Crowe with a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Form 8-K. The Registrant requested that Crowe deliver to the Registrant a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Registrant in response to Item 304(a) of Regulation S-K, and if not, stating the respects in which it does not agree. Crowe's letter is filed herewith as Exhibit 16.

(b) Appointment of new independent registered public accounting firm

On September 28, 2017, based on the recommendation of the Audit Committee of the Board of Directors, the Registrant engaged BKD, LLP to conduct the audit of the Registrant’s consolidated financial statements for the fiscal year ending June 30, 2018.

During the Registrant’s two most recent fiscal year ends (the fiscal years ended June 30, 2017 and 2016) and through September 29, 2017, the Registrant did not consult with BKD, LLP, regarding application of accounting principles to any specified transaction or the type of report that might be rendered on the Registrant’s financial statements or any other matters or “reportable events” as defined in Item 304(a)(2) of Regulation S-K.

Item 9.01 Financial Statements And Exhibits.
(a) Financial Statements of Businesses Acquired:Not applicable
(b) Pro Forma Financial Information:Not applicable
(c) Shell Company Transactions: Not Applicable
Exhibit No. Description
16.1 Letter of Crowe Horwath LLP

Kentucky First Federal Bancorp ExhibitEX-16.1 2 f8k092817ex16-1_kentucky.htm LETTER OF CROWE HORWATH LLP Exhibit 16.1   Crowe Horwath LLP   Independent Member Crowe Horwath International   9600 Brownsboro Road,…To view the full exhibit click here
About KENTUCKY FIRST FEDERAL BANCORP (NASDAQ:KFFB)
Kentucky First Federal Bancorp is a mid-tier holding company. The Company’s subsidiaries include First Federal Savings and Loan Association of Hazard (First Federal of Hazard) and Frankfort First Bancorp, Inc. (Frankfort First Bancorp). Frankfort First Bancorp has one subsidiary, First Federal Savings Bank of Kentucky, Frankfort, Kentucky (First Federal of Frankfort). The Company operates First Federal of Hazard and First Federal of Frankfort as two independent, community-oriented savings institutions. As June 30, 2016, residential mortgage loans totaled $204.5 million, construction loans totaled $2.8 million, multi-family loans totaled $15.6 million, nonresidential totaled $27.1 million, commercial non-mortgage loans totaled $1.8 million and consumer loan balance totaled $8.6 million. As of June 30, 2016, First Federal of Hazard and First Federal of Frankfort were authorized to invest up to $2.2 million and $6.9 million, respectively, in the stock of or loans to subsidiaries.

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