content: 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) May 1, 2002
                                                             -----------
  
  
                            Sutter Holding Company, Inc.
                 (Exact Name of Registrant as Specified in Charter)
  
  
  
          Delaware                     1-15733                     59-2651232
  ----------------------------     ----------------            -------------------
  (State or Other Jurisdiction     (Commission File              (IRS Employer
       of Incorporation)                Number)                Identification No.)
  
  
  
  150 Post Street, Suite 405, San Francisco, California         94108
  ------------------------------------------------------    ------------
  (Address of Principal Executive Offices)                   (Zip Code)
  
  
  
  Registrant's telephone number, including area code       (415) 788-1441
                                                           --------------
  
  
                                         N/A
       ----------------------------------------------------------------------
            (Former Name or Former Address, if Changed Since Last Report)
  
  
  <PAGE>
  
  ITEM 4.        Changes in Registrant's Certifying Accountant
  
  On or about May 1, 2002, the Registrant terminated the engagement of Feldman
  Sherb & Co., P.C. ("FS"), as its principal independent accountants. The decision
  to change accountants was approved by Registrant's Board of Directors. FS was
  not notified of this decision until June18, 2002, and FS did not conduct a
  review the Registrant's quarterly consolidated financial information in its Form
  10-QSB for the quarter ended April 30, 2002. FS's report on the Registrant's
  financial statements for the year ended January 31, 2002 did not contain an
  adverse opinion or disclaimer of opinion, nor as it qualified or modified as to
  uncertainty, audit scope or accounting principles. During Registrant's fiscal
  year ended January 31, 2002, and the subsequent interim period through June 18,
  2002, there were no disagreements with FS on any matters of accounting
  principles or practices, financial statement disclosure or auditing scope or
  procedure, which, if not resolved to the satisfaction of FS would have caused it
  to make reference to the subject matter of the disagreement in connection with
  its report on the financial statements for that period.
  
  Effective as of May 1, 2002, Registrant engaged the firm of Regalia & Associates
  ("Regalia"), Danville, California, as independent accountants for its fiscal
  year ending January 31, 2003. Regalia was also engaged effective as of May 1,
  2002 to perform, and did perform, a review of the quarterly consolidated
  financial information included in Registrant's Form 10-QSB for the quarter ended
  April, 2002. Registrant did not consult with Regalia regarding the application
  of accounting principles to a specific transaction or the type of audit opinion
  that might be rendered on our financial statements, and no written or oral
  advice was provided by Regalia that was a factor considered by us in reaching
  our decision as to accounting, auditing or financial reporting issues.
  
  ITEM 7.        Financial Statements and Exhibits
  
  (c)      Exhibits
  
  (16)     Letter regarding changes in certifying accountant*
           -------------------------
           * To be provided upon amendment.
  
  
  
  
  
  
  
                                         1
  <PAGE>
  
                                     SIGNATURES
  
  June 18, 2002                 SUTTER HOLDING COMPANY, INC.
  
                                     By: s/ ROBERT E. DIXON
                                     ------------------------------
                                     Robert E. Dixon, Co-Chief
                                     Executive Officer
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "sutterholding8k.txt", "description": "INITIAL FILING", "secsgml_size_bytes": 4156}]
metadata_filer: {"company-data": {"conformed-name": "SUTTER HOLDING CO INC", "cik": "0001100202", "assigned-sic": "6211", "irs-number": "592651232", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-15733", "film-number": "02682168"}, "business-address": {"street1": "150 POST ST", "street2": "SUITE 405", "city": "SAN FRANCISCO", "state": "CA", "zip": "94108", "phone": "4157881441"}, "mail-address": {"street1": "150 POST ST", "street2": "SUITE 405", "city": "SAN FRANCISCO", "state": "CA", "zip": "94108"}, "former-company": {"former-conformed-name": "SHOCHET HOLDING CORP", "date-changed": "19991201"}}
text: 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) May 1, 2002
                                                             -----------
  
                            Sutter Holding Company, Inc.
                 (Exact Name of Registrant as Specified in Charter)
  
          Delaware                     1-15733                     59-2651232
  ----------------------------     ----------------            -------------------
  (State or Other Jurisdiction     (Commission File              (IRS Employer
       of Incorporation)                Number)                Identification No.)
  
  150 Post Street, Suite 405, San Francisco, California         94108
  ------------------------------------------------------    ------------
  (Address of Principal Executive Offices)                   (Zip Code)
  
  Registrant's telephone number, including area code       (415) 788-1441
                                                           --------------
  
                                         N/A
       ----------------------------------------------------------------------
            (Former Name or Former Address, if Changed Since Last Report)
  ITEM 4.        Changes in Registrant's Certifying Accountant
  
  On or about May 1, 2002, the Registrant terminated the engagement of Feldman
  Sherb & Co., P.C. ("FS"), as its principal independent accountants. The decision
  to change accountants was approved by Registrant's Board of Directors. FS was
  not notified of this decision until June18, 2002, and FS did not conduct a
  review the Registrant's quarterly consolidated financial information in its Form
  10-QSB for the quarter ended April 30, 2002. FS's report on the Registrant's
  financial statements for the year ended January 31, 2002 did not contain an
  adverse opinion or disclaimer of opinion, nor as it qualified or modified as to
  uncertainty, audit scope or accounting principles. During Registrant's fiscal
  year ended January 31, 2002, and the subsequent interim period through June 18,
  2002, there were no disagreements with FS on any matters of accounting
  principles or practices, financial statement disclosure or auditing scope or
  procedure, which, if not resolved to the satisfaction of FS would have caused it
  to make reference to the subject matter of the disagreement in connection with
  its report on the financial statements for that period.
  
  Effective as of May 1, 2002, Registrant engaged the firm of Regalia & Associates
  ("Regalia"), Danville, California, as independent accountants for its fiscal
  year ending January 31, 2003. Regalia was also engaged effective as of May 1,
  2002 to perform, and did perform, a review of the quarterly consolidated
  financial information included in Registrant's Form 10-QSB for the quarter ended
  April, 2002. Registrant did not consult with Regalia regarding the application
  of accounting principles to a specific transaction or the type of audit opinion
  that might be rendered on our financial statements, and no written or oral
  advice was provided by Regalia that was a factor considered by us in reaching
  our decision as to accounting, auditing or financial reporting issues.
  
  ITEM 7.        Financial Statements and Exhibits
  
  (c)      Exhibits
  
  (16)     Letter regarding changes in certifying accountant*
           -------------------------
           * To be provided upon amendment.
  
                                         1
  SIGNATURES
  
  June 18, 2002                 SUTTER HOLDING COMPANY, INC.
  
                                     By: s/ ROBERT E. DIXON
                                     ------------------------------
                                     Robert E. Dixon, Co-Chief
                                     Executive Officer
  
                                         2