SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
-----------------------
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 6, 2006
EACO CORPORATION
-----------------------------------------------------------------
(Exact name of registrant as specified in its charter)
FLORIDA 0-14311 59-2597349
------------------------ ----------------- --------------------
(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
1500 n. Lakeview Avenue 92807
Anaheim, CA
------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (714) 876-2490
-----------------------------------------------------------------
(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 CRF 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))
CURRENT REPORT ON FORM 8-K
EACO CORPORATION
December 6, 2006
ITEM 4.01 Changes in Registrant's Certifying Accountants
On December 4, 2006, we were informed by Squar, Milner, Miranda &
Williamson, LLP ("Squar Milner"), our independent registered
public accounting firm, as follows:
Squar Milner has consummated a merger with Peterson & Co., LLP
("Peterson"). Peterson, which is located in San Diego,
California, is also registered with the Public Company Accounting
Oversight Board (United States). The name of the post-merger firm
is Squar, Milner, Peterson, Miranda & Williamson, LLP ("Squar
Milner Peterson").
We are filing this Form 8-K as notification that Squar Milner
Peterson succeeds Squar Milner as our independent registered
auditor.
Squar Milner's report on our consolidated financial statements as
of and for the year ended December 31, 2005 did not contain an
adverse opinion or a disclaimer of opinion.
During the two years preceding December 31, 2005 and the
subsequent interim period preceding the change from Squar Milner
to Squar Milner Peterson, there were no disagreements with Squar
Milner 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 Squar
Milner, would have caused them to make reference thereto in their
reports on our consolidated financial statements.
Our Audit Committee, after considering the facts set forth in
this report on Form 8-K, approved the continuing engagement of
Squar Milner Peterson as our independent registered auditor.
We have provided Squar Milner with a copy of the foregoing
disclosures. A copy of Squar Milner's letter required by Item
304(a)(3) of Regulation S-K is included with this report.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
16 Certificateion of Squar, Milner, Miranda &
Williamson
2
SIGNATURE
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.
EACO CORPORATION
Date: December 6, 2006 By: /S/ Glen Ceiley
____________________________
GLEN CEILEY
Chief Executive Officer
3