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Section 1: 8-K (FORM 8-K)














Date of Report (Date of earliest event reported): June 26, 2019



(Exact Name of Registrant as Specified in its Charter)


Delaware   000-30421   95-4788120

(State or Other Jurisdiction

of Incorporation)

  (Commission File No.)  

(I.R.S. Employer

Identification No.)


3660 Wilshire Boulevard, PH-a, Los Angeles, California   90010
(Address of Principal Executive Offices)   (Zip Code)


Registrant’s telephone number, including area code:           (213) 382-2200


Not Applicable

(Former Name or Former Address, if Changed Since Last Report)


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 (see General Instruction A.2. below):


[ ]    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) 

[ ]    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) 

[ ]    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) 

[ ]    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Securities registered pursuant to Section 12(b) of the Act:


Title of each class  



  Name of each exchange on which registered
Common Stock, $0.001 par value   HAFC   Nasdaq Global Select Market


Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company [ ]


If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]




Item 4.01Change in Registrant’s Certifying Accountant.


On June 26, 2019, Hanmi Financial Corporation (the “Company”), following approval by the Audit Committee of the Company’s Board of Directors, dismissed KPMG LLP as the Company’s independent registered public accounting firm.


The audit reports of KPMG LLP on the consolidated financial statements of the Company as of and for each of the two most recent fiscal years ended December 31, 2018 and December 31, 2017 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.


During the Company’s two most recent fiscal years ended December 31, 2018 and December 31, 2017 and during the subsequent interim period from January 1, 2019 through June 26, 2019, there were (i) no disagreements with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to KPMG LLP’s satisfaction, would have caused KPMG LLP to make reference to the subject matter of the disagreement in connection with its reports, and (ii) no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K of the Securities and Exchange Commission (the “SEC”).


Before filing this Current Report on Form 8-K with the SEC, the Company provided KPMG LLP with a copy of the disclosures contained in this Item 4.01(a). The Company has requested that KPMG LLP issue a letter, addressed to the SEC, stating whether or not KPMG LLP agrees with the statements contained in this Item 4.01(a). A copy of KPMG LLP’s letter dated July 2, 2019, addressed to the SEC, is filed as Exhibit 16.1 to this Current Report on Form 8-K.


Item 9.01Financial Statements and Exhibits.


(d)               Exhibits:


16.1       Letter of KPMG LLP dated July 2, 2019







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.






DATE: July 2, 2019 By: /s/ Romolo C. Santarosa
    Romolo C. Santarosa
    Senior Vice President and Chief Financial Officer















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Section 2: EX-16.1 (EXHIBIT 16.1)

Exhibit 16.1









Suite 1500

550 South Hope Street

Los Angeles, CA 90071-2629



July 2, 2019


Securities and Exchange Commission

Washington, D.C. 20549


Ladies and Gentlemen:


We were previously principal accountants for Hanmi Financial Corporation and, under the date of March 1, 2019, we reported on the consolidated financial statements of Hanmi Financial Corporation and subsidiaries as of and for the years ended December 31, 2018 and 2017, and the effectiveness of internal control over financial reporting as of December 31, 2018. On June 26, 2019, we were dismissed. We have read Hanmi Financial Corporation s statements included under Item 4.01 of its Form 8-K dated July 2, 2019, and we agree with such statements, except that we are not in a position to agree or disagree with Hanmi Financial Corporation s statement that Hanmi Financial Corporation s Audit Committee approved the decision to dismiss KPMG LLP as the Company s independent registered public accounting firm.


Very truly yours,










KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity.

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