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) November 18, 2003
                                                          -----------------
  
                            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 November 18, 2003, the Registrant's Board of Directors accepted the
  resignation of Regalia & Associates ("R&A"), as its principal independent
  accountants. R&A had approached members of the Board of Directors shortly after
  R&A had completed performing its annual audit for fiscal 2002 and, at that time,
  had expressed its desire to cease providing auditing services to the Registrant
  because R&A claims it is unable to deliver the level of services required by the
  Sarbanes-Oxley Act of 2002. However, R&A had agreed to remain as Registrant's
  independent accountant through the satisfactory review of all of the
  Registrant's reports on Form 10-Q for the 2003 fiscal year. As a result of R&A's
  notification and decision, the Registrant's Board of Directors undertook a
  search for a new independent accountant.
  
  R&A's report on the Registrant's financial statements for the year ended
  December 31, 2002 did not contain an adverse opinion or disclaimer of opinion,
  nor was it qualified or modified as to uncertainty, audit scope or accounting
  principles. During Registrant's fiscal year ended December 31, 2002, and the
  subsequent interim periods through September 30, 2003, there were no
  disagreements with R&A on any matters of accounting principles or practices,
  financial statement disclosure or auditing scope or procedure, which, if not
  resolved to the satisfaction of R&A 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, nor have there been any reportable events
  as defined under Item 304(a)(1)(v) of Regulation S-K during such period.
  
  Effective as of November 18, 2003, the Registrant's Board of Directors approved
  and engaged the firm of BDO Seidman, LLP ("BDO"), San Francisco, California, as
  independent accountants for its fiscal year ending December 31, 2003 and beyond.
  
  
  ITEM 7.        Financial Statements and Exhibits
  
  (c)      Exhibits
  
           (16) Letter regarding changes in certifying accountant (to be filed by
                amendment)
  
  
  SIGNATURES
  
  November 20, 2003                 SUTTER HOLDING COMPANY, INC.
  
                                    By: /s/ William G. Knuff, III
                                        -----------------------------------------
                                        William G. Knuff, III, Co-Chief Executive
                                        Officer and Chief Financial Officer
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metadata_filer: {"company-data": {"conformed-name": "SUTTER HOLDING CO INC", "cik": "0001100202", "assigned-sic": "6211", "irs-number": "753111137", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-15733", "film-number": "031016523"}, "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) November 18, 2003
                                                          -----------------
  
                            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 November 18, 2003, the Registrant's Board of Directors accepted the
  resignation of Regalia & Associates ("R&A"), as its principal independent
  accountants. R&A had approached members of the Board of Directors shortly after
  R&A had completed performing its annual audit for fiscal 2002 and, at that time,
  had expressed its desire to cease providing auditing services to the Registrant
  because R&A claims it is unable to deliver the level of services required by the
  Sarbanes-Oxley Act of 2002. However, R&A had agreed to remain as Registrant's
  independent accountant through the satisfactory review of all of the
  Registrant's reports on Form 10-Q for the 2003 fiscal year. As a result of R&A's
  notification and decision, the Registrant's Board of Directors undertook a
  search for a new independent accountant.
  
  R&A's report on the Registrant's financial statements for the year ended
  December 31, 2002 did not contain an adverse opinion or disclaimer of opinion,
  nor was it qualified or modified as to uncertainty, audit scope or accounting
  principles. During Registrant's fiscal year ended December 31, 2002, and the
  subsequent interim periods through September 30, 2003, there were no
  disagreements with R&A on any matters of accounting principles or practices,
  financial statement disclosure or auditing scope or procedure, which, if not
  resolved to the satisfaction of R&A 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, nor have there been any reportable events
  as defined under Item 304(a)(1)(v) of Regulation S-K during such period.
  
  Effective as of November 18, 2003, the Registrant's Board of Directors approved
  and engaged the firm of BDO Seidman, LLP ("BDO"), San Francisco, California, as
  independent accountants for its fiscal year ending December 31, 2003 and beyond.
  
  ITEM 7.        Financial Statements and Exhibits
  
  (c)      Exhibits
  
           (16) Letter regarding changes in certifying accountant (to be filed by
                amendment)
  
  SIGNATURES
  
  November 20, 2003                 SUTTER HOLDING COMPANY, INC.
  
                                    By: /s/ William G. Knuff, III
                                        -----------------------------------------
                                        William G. Knuff, III, Co-Chief Executive
                                        Officer and Chief Financial Officer