<html>
  <head>
    <title>
      Form 8-K 032906
</title>
<!-- Licensed to: vnbc-->
<!-- Document Created using EDGARIZER HTML 3.0.2.1 -->
<!-- Copyright 2005 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</head>
  <body bgcolor="#ffffff">
    <div>
      <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="4">
      <hr style="MARGIN-TOP: -10px; COLOR: #000000" noshade size="1">
    </div>
    <div>
      <div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">UNITED
        STATES</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">SECURITIES
        AND EXCHANGE COMMISSION</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">Washington,
          D.C. 20549</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><strong>FORM
          8-K</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">CURRENT
          REPORT</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">PURSUANT
          TO SECTION 13 OR 15(d)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">OF
          THE SECURITIES EXCHANGE ACT OF 1934</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">March
          29, 2006&#160;(March 23, 2006)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">---------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">Date
          of Report (Date of earliest event reported)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><img src="logo.jpg" alt="logo"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><strong>VINEYARD
          NATIONAL BANCORP</strong></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">---------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(Exact
          name of registrant as specified in its charter)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">California<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
          &#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160; &#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font>000-20862<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font>33-0309110</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">-------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(State
          or other jurisdiction<font id="TAB1" style="LETTER-SPACING: 9pt">&#160; &#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font>(Commission
          File Number)<font id="TAB1" style="LETTER-SPACING: 9pt">&#160; &#160;</font><font id="TAB1" style="LETTER-SPACING: 9pt">&#160;
&#160;</font>
          (IRS Employer</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">of
          incorporation)<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;&#160;&#160;&#160;&#160;Identification
          No.)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">9590
          Foothill Boulevard, Rancho Cucamonga, California<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>91730</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">---------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(Address
          of principal executive offices)<font id="TAB1" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;(Zip
          Code)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(909)
          987-0177</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">---------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(Registrant&#8217;s
          telephone number, including area code)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">Not
          Applicable</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">---------------------------------------------------------------------------------------------------------------------</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">(Former
          name, former address and former fiscal year, if changed
          since last report)</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="center">
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">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):</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o
</font>Written
            communications
            pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o
</font>Soliciting
            material pursuant to Rule
            14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o</font>&#160;&#160;&#160;
Pre-commencement
            communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
            240.14d-2(b))</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o&#160;</font>Pre-commencement
            communications
            pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
            240.13e-4(c))</font></div>
        </div><br></div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #000000" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman"><strong><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;</font>Item
        4.01&#160;Changes in Registrant's
        Certifying Accountant.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">(a)
                <em>Previous independent certifying accountant</em></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">On
                March
                23, 2006, Vineyard National Bancorp's (the "Company") independent
                certifying
                accountant, Vavrinek, Trine, Day &amp; Co., LLP ("VTD"),&#160;notified the
                Company's Audit Committee of the Board of Directors that it has&#160;declined to
                stand for reelection&#160;as the Company's&#160;independent certifying
                accountant effective immediately.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">VTD's
                reports on the Company's consolidated financial statements as of
                December 31,
                2005 and 2004 and for the years then ended 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.&#160; VTD's reports&#160;on management&#8217;s
                assessment of the effectiveness of internal control over financial
                reporting and
                the effectiveness of internal control over financial reporting as
                of December
                31, 2005 and 2004 did not contain an adverse opinion or disclaimer
                of opinion
                and were not qualified or modified as to uncertainty, audit scope
                or accounting
                principles.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">In
                connection with the audits of our financial statements for the&#160;two most
                recent fiscal years&#160;and through the date hereof, there were no
                disagreements between the Company and VTD on any matters of accounting
                principles or practices, financial statement disclosure, or auditing
                scope or
                procedure, which, if not resolved to VTD's satisfaction, would have
                caused VTD
                to make reference to the matter in its reports.&#160; During the two most recent
                fiscal years and through the date hereof, there have been no "reportable
                events"
                as defined in Regulation S-K, Item 304(a)(1)(v).</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">The
                  Company has provided&#160;VTD with a copy of the foregoing disclosure and has
                  requested that&#160;VTD furnish the Company with a letter, addressed to the
                  Securities and Exchange Commission, stating whether or not&#160;VTD agrees with
                  the statements made herein, and, if not, stating the respects in
                  which it does
                  not agree. A copy of the letter from VTD, dated <font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">March
                  29,
                  2006</font>, is attached to this Form 8-K as Exhibit 16.1. </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">(b)
                <em>New independent certifying accountant</em>&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">On
<font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">March
                28,
                2006</font>, the Audit Committee of the Board of Directors of the
                Company&#160;engaged KPMG LLP ("KPMG") as its independent&#160;certifying
                accountant for the fiscal year ending December 31, 2006.&#160; The Company
                proposes to have its shareholders ratify and confirm the engagement
                of KPMG as
                its independent certifying accountant at the Company's upcoming annual
                meeting
                on May 24, 2006.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">During
                the fiscal years ended December 31, 2005&#160;and 2004 and through <font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">March
                28,
                2006</font>, neither the Company nor anyone on its behalf consulted with
                KPMG
                with respect to the Company's consolidated financial statements for
                the fiscal
                years ended December 31, 2005 and 2004 regarding any of the matters
                or events
                set forth in Item 304(a)(2)(i) and (ii) of Regulation
                S-K.&#160;&#160;&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><strong>Item
                9.01 Financial Statements and Exhibits</strong></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">(d)
                Exhibits.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">Exhibit
                16.1&#160;&#160;&#160;&#160;Letter from VTD regarding change in independent
                certifying accountant.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;&#160;</div>
            </div>
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: #000000" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURE</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">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 thereunto
          duly authorized.&#160;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">
            <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

                <tr valign="top" bgcolor="#ffffff">
                  <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                  <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                  <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                </tr>
                <tr valign="top" bgcolor="#ffffff">
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                  <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman"><strong>VINEYARD
                    NATIONAL BANCORP</strong></font></td>
                </tr>
                <tr valign="top" bgcolor="#ffffff">
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
                </tr>
                <tr valign="top" bgcolor="#ffffff">
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Date:&#160;March
                    <font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">29,
                    2006</font></font></td>
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman"><em>/s/
                    Gordon Fong</em></font></td>
                </tr>
                <tr valign="top" bgcolor="#ffffff">
                  <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                  <td>
                    <hr size="1">
                    Gordon Fong</td>
                </tr>
                <tr valign="top" bgcolor="#ffffff">
                  <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                  <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman">Executive&#160;Vice
                    President and Chief Financial
                    Officer</font></td>
                </tr>

            </table>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="left"><br>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br></div><br></div>
    </div>
  </body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "auditorchange8-k.htm", "description": "FORM 8-K 032906", "secsgml_size_bytes": 29067}]
{"company-data": {"conformed-name": "VINEYARD NATIONAL BANCORP", "cik": "0000840256", "assigned-sic": "6021", "irs-number": "330309110", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-31796", "film-number": "06717726"}, "business-address": {"street1": "9590 FOOTHILL BLVD", "city": "RANCHO CUCAMONGA", "state": "CA", "zip": "91730", "phone": "9099870177"}, "mail-address": {"street1": "9590 FOOTHILL BLVD", "city": "RANCHO CUCAMONGA", "state": "CA", "zip": "91730"}}
Form 8-K 032906
UNITED
        STATES
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
March
          29, 2006 (March 23, 2006)
---------------------------------------------------------------------------------------------------------------------
Date
          of Report (Date of earliest event reported)
VINEYARD
          NATIONAL BANCORP
---------------------------------------------------------------------------------------------------------------------
(Exact
          name of registrant as specified in its charter)
California
000-20862
33-0309110
-------------------------------------------------------------------------------------------------------------------
(State
          or other jurisdiction
(Commission
          File Number)
(IRS Employer
of
          incorporation)
Identification
          No.)
9590
          Foothill Boulevard, Rancho Cucamonga, California
91730
---------------------------------------------------------------------------------------------------------------------
(Address
          of principal executive offices)
(Zip
          Code)
(909)
          987-0177
---------------------------------------------------------------------------------------------------------------------
(Registrant's
          telephone number, including area code)
Not
          Applicable
---------------------------------------------------------------------------------------------------------------------
(Former
          name, former address and former fiscal year, 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):
o
Written
            communications
            pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting
            material pursuant to Rule
            14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
            communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
            240.14d-2(b))
o
Pre-commencement
            communications
            pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
            240.13e-4(c))
Item
        4.01 Changes in Registrant's
        Certifying Accountant.
(a)
Previous independent certifying accountant
On
                March
                23, 2006, Vineyard National Bancorp's (the "Company") independent
                certifying
                accountant, Vavrinek, Trine, Day & Co., LLP ("VTD"), notified the
                Company's Audit Committee of the Board of Directors that it has declined to
                stand for reelection as the Company's independent certifying
                accountant effective immediately.
VTD's
                reports on the Company's consolidated financial statements as of
                December 31,
                2005 and 2004 and for the years then ended 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.  VTD's reports on management's
                assessment of the effectiveness of internal control over financial
                reporting and
                the effectiveness of internal control over financial reporting as
                of December
                31, 2005 and 2004 did not contain an adverse opinion or disclaimer
                of opinion
                and were not qualified or modified as to uncertainty, audit scope
                or accounting
                principles.
In
                connection with the audits of our financial statements for the two most
                recent fiscal years and through the date hereof, there were no
                disagreements between the Company and VTD on any matters of accounting
                principles or practices, financial statement disclosure, or auditing
                scope or
                procedure, which, if not resolved to VTD's satisfaction, would have
                caused VTD
                to make reference to the matter in its reports.  During the two most recent
                fiscal years and through the date hereof, there have been no "reportable
                events"
                as defined in Regulation S-K, Item 304(a)(1)(v).
The
                  Company has provided VTD with a copy of the foregoing disclosure and has
                  requested that VTD furnish the Company with a letter, addressed to the
                  Securities and Exchange Commission, stating whether or not VTD agrees with
                  the statements made herein, and, if not, stating the respects in
                  which it does
                  not agree. A copy of the letter from VTD, dated
March
                  29,
                  2006
, is attached to this Form 8-K as Exhibit 16.1.
(b)
New independent certifying accountant
On
March
                28,
                2006
, the Audit Committee of the Board of Directors of the
                Company engaged KPMG LLP ("KPMG") as its independent certifying
                accountant for the fiscal year ending December 31, 2006.  The Company
                proposes to have its shareholders ratify and confirm the engagement
                of KPMG as
                its independent certifying accountant at the Company's upcoming annual
                meeting
                on May 24, 2006.
During
                the fiscal years ended December 31, 2005 and 2004 and through
March
                28,
                2006
, neither the Company nor anyone on its behalf consulted with
                KPMG
                with respect to the Company's consolidated financial statements for
                the fiscal
                years ended December 31, 2005 and 2004 regarding any of the matters
                or events
                set forth in Item 304(a)(2)(i) and (ii) of Regulation
                S-K.
Item
                9.01 Financial Statements and Exhibits
(d)
                Exhibits.
Exhibit
                16.1    Letter from VTD regarding change in independent
                certifying accountant.
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 thereunto
          duly authorized.
VINEYARD
                    NATIONAL BANCORP
Date: March
29,
                    2006
By:
/s/
                    Gordon Fong
Gordon Fong
Executive Vice
                    President and Chief Financial
                    Officer