content: <!--HTML document created with Certent Disclosure Management 6.29.0.1-->
  <!--Created on: 5/28/2019 1:33:52 PM-->
  <html>
  	<head>
  		<title>
  			Change in Registrant's Certifying Accountant
  		</title>
  	</head>
  	<body><div style="margin-left:36pt;margin-right:36pt;">
  		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<a name="_GoBack"></a><font style="display: inline;font-weight:normal;font-size:10pt;text-decoration:none;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:normal;font-size:10pt;text-decoration:none;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:normal;font-size:10pt;text-decoration:none;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:normal;font-size:10pt;text-decoration:none;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;text-decoration:none;">United States</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-decoration:none;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;text-decoration:none;">SECURITIES AND EXCHANGE COMMISSION</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Washington, D.C.&nbsp;&nbsp;20549</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">FORM 8-K</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">CURRENT REPORT</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Pursuant to Section 13 or 15(d) of</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">The Securities Exchange Act of 1934</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Date of Report: </font><font style="display: inline;font-weight:bold;text-decoration:underline;">May</font><font style="display: inline;font-weight:bold;text-decoration:underline;">&nbsp;</font><font style="display: inline;font-weight:bold;text-decoration:underline;">2</font><font style="display: inline;font-weight:bold;text-decoration:underline;">4</font><font style="display: inline;font-weight:bold;text-decoration:underline;">, 201</font><font style="display: inline;font-weight:bold;text-decoration:underline;">9</font>
  		</p>
  		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:center;text-decoration:underline;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;text-decoration:underline;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">FRANKLIN FINANCIAL SERVICES CORPORATION</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(Exact name of registrant as specified in its new charter)</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:bold;text-decoration:underline;">Pennsylvania&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;text-decoration:underline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</font><font style="display: inline;font-weight:bold;text-decoration:underline;">01</font><font style="display: inline;font-weight:bold;text-decoration:underline;">-</font><font style="display: inline;font-weight:bold;text-decoration:underline;">38884</font><font style="display: inline;font-weight:bold;text-decoration:underline;"> &nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;text-decoration:underline;"> 25-1440803</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(State or other jurisdiction&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Commission&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(IRS Employer</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">of incorporation)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indent. No.)</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:bold;text-decoration:underline;">20 South Main Street, Chambersburg, PA</font><font style="display: inline;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;text-decoration:underline;">17201</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Address of principal executive office)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;text-decoration:underline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Registrant's telephone number, including area code&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;text-decoration:underline;">(717) 264-6116</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;text-decoration:underline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;text-decoration:underline;font-weight:bold;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">N/A</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(Former name or former address, if changes since last report)</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt 0pt 12pt;text-align:center;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;">Securities registered pursuant to Section 12(b) of the Act: </font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;text-decoration:underline;">Title of class</font><font style="display: inline;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;text-decoration:underline;">Symbol</font><font style="display: inline;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;text-decoration:underline;">Name of exchange on which registered</font><font style="display: inline;font-size:10pt;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt 0pt 0pt 36pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;">Common stock </font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">&nbsp;</font><font style="display: inline;font-size:10pt;">FRAF</font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt -3pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"> &nbsp; &nbsp;</font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">Nasdaq Stock Market, Inc. </font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:0pt;"><p style="width:0pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 00.00pt;">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  				<font style="margin:0pt;font-family:Wingdings;font-size:10pt;;"> o</font>
  			</p>
  		</td><td style="width:18pt;"><p style="width:18pt;width:18pt;font-size:0pt;"></p></td><td align="left" valign="top">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  			<font style="display: inline;color:#000000;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p></td></tr></table></div>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;color:#000000;">&#xFEFF;</font>
  		</p>
  		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:0pt;"><p style="width:0pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 00.00pt;">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  				<font style="margin:0pt;font-family:Wingdings;font-size:10pt;;"> o</font>
  			</p>
  		</td><td style="width:18pt;"><p style="width:18pt;width:18pt;font-size:0pt;"></p></td><td align="left" valign="top">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  			<font style="display: inline;color:#000000;">Soliciting material pursuant to Rule 14a &#x2013;12 under the Exchange Act (17 CFR 240.14a &#x2013;12)</font></p></td></tr></table></div>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;color:#000000;">&#xFEFF;</font>
  		</p>
  		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:0pt;"><p style="width:0pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 00.00pt;">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  				<font style="margin:0pt;font-family:Wingdings;font-size:10pt;;"> o</font>
  			</p>
  		</td><td style="width:18pt;"><p style="width:18pt;width:18pt;font-size:0pt;"></p></td><td align="left" valign="top">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  			<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 14d &#x2013; 2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p></td></tr></table></div>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;color:#000000;">&#xFEFF;</font>
  		</p>
  		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:0pt;"><p style="width:0pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 00.00pt;">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  				<font style="margin:0pt;font-family:Wingdings;font-size:10pt;;"> o</font>
  			</p>
  		</td><td style="width:18pt;"><p style="width:18pt;width:18pt;font-size:0pt;"></p></td><td align="left" valign="top">
  			<p style="font-family:Times New Roman;font-size: 10pt;margin:0pt;">
  			<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 13e &#x2013; 4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p></td></tr></table></div>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;color:#000000;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;text-decoration:underline;color:#000000;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  
  		</p>
  		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
  		<p style="margin:0pt;font-family:Times New Roman;;font-size: 10pt"><font style="display: inline;text-decoration:underline;"></font>
  		</p>
  		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;CellSpacing:0;margin-left:0pt;">
  			<tr style="CellSpacing:0;">
  				<td valign="top" style="width:72.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
  					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size: 1pt">
  						<font style="display: inline;font-size:1pt;">&#xFEFF;</font></p>
  				</td>
  				<td valign="top" style="width:468.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
  					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size:0pt;">
  						&nbsp;</p>
  				</td>
  			</tr>
  			<tr style="CellSpacing:0;">
  				<td valign="top" style="width:72.00pt;padding:0pt;">
  					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  						<font style="display: inline;font-weight:bold;">Item 4.01</font></p>
  				</td>
  				<td valign="top" style="width:468.00pt;padding:0pt;">
  					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  						<font style="display: inline;font-weight:bold;">Changes in Registrant&#x2019;s Certifying Accountant</font></p>
  				</td>
  			</tr>
  		</table></div>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">The Audit Committee of the Board of Directors (the &#x201C;Audit Committee&#x201D;) of </font><font style="display: inline;">Franklin Financial Services Corporation</font><font style="display: inline;"> (the &#x201C;Co</font><font style="display: inline;">rporation</font><font style="display: inline;">&#x201D;) conducted a competitive process to select the Co</font><font style="display: inline;">rporation</font><font style="display: inline;">&#x2019;s independent registered public accounting firm for the fiscal year ending December 31, 2019. Several independent registered public accounting firms were invited to participate in this process, including BDO USA, LLP (&#x201C;BDO&#x201D;), which audited the </font><font style="display: inline;">Corporation</font><font style="display: inline;">&#x2019;s financial statements for the fiscal year ended December 31, 2018. </font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(a) Dismissal of Independent Registered Public Accounting Firm</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">On May </font><font style="display: inline;">2</font><font style="display: inline;">4</font><font style="display: inline;">, 2019, the Co</font><font style="display: inline;">rporation</font><font style="display: inline;">, after review and recommendation of the Audit Committee, dismissed BDO as the </font><font style="display: inline;">Corporation</font><font style="display: inline;">&#x2019;s independent registered public accounting firm.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">The reports of BDO on the </font><font style="display: inline;">Corporation</font><font style="display: inline;">&#x2019;s consolidated financial statements for the fiscal years ended December 31, 2018 and 2017 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or a</font><font style="display: inline;">ccounting principles.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">During the fiscal years ended December 31, 2018 and 2017 and the subsequent interim period through May </font><font style="display: inline;">2</font><font style="display: inline;">4</font><font style="display: inline;">, 2019, there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with BDO 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 BDO, would have caused BDO to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2018 and 2017 and through May </font><font style="display: inline;">2</font><font style="display: inline;">4</font><font style="display: inline;">, 2019, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">The </font><font style="display: inline;">Corporation</font><font style="display: inline;"> provided BDO with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that BDO furnish the </font><font style="display: inline;">Corporation</font><font style="display: inline;"> with a copy of its letter addressed to the Securities and Exchange Commission (the &#x201C;SEC&#x201D;), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not BDO agrees with the statements related to it made by the </font><font style="display: inline;">Corporation</font><font style="display: inline;"> in this report. A copy of BDO&#x2019;s letter to the SEC, dated May </font><font style="display: inline;">28</font><font style="display: inline;">, 2019, is attached as Exhibit 16.1 to this Current Report.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(b) Newly Appointed Independent Registered Public Accounting Firm</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">On May </font><font style="display: inline;">2</font><font style="display: inline;">4</font><font style="display: inline;">, 2019, the </font><font style="display: inline;">Corporation</font><font style="display: inline;">, after review and recommendation of the Audit Committee, appointed Crowe LLP (&#x201C;Crowe&#x201D;) as the </font><font style="display: inline;">Corporation</font><font style="display: inline;">&#x2019;s new independent registered public accounting firm for and with respect to the year ending December 31, 2019, effective immediately, subject to completion of Crowe&#x2019;s standard client acceptance procedures and execution of an engagement letter.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">During the years ended December 31, 2018 and 2017, and the subsequent interim period through May </font><font style="display: inline;">2</font><font style="display: inline;">4</font><font style="display: inline;">, 2019, neither the </font><font style="display: inline;">Corporation</font><font style="display: inline;"> nor anyone on its behalf consulted with Crowe regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the </font><font style="display: inline;">Corporation</font><font style="display: inline;">&#x2019;s consolidated financial statements, and no written report or oral advice was provided to the </font><font style="display: inline;">Corporation</font><font style="display: inline;"> that Crowe concluded was an important factor considered by the </font><font style="display: inline;">Corporation</font><font style="display: inline;"> in reaching a decision as to any accounting, auditing or financial reporting issues; or (ii) any matter that was either the subject of a disagreement or a reportable event (within the meaning of Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K, respectively).</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:bold;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt 0pt 12pt;line-height:150%;text-indent:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-weight:bold;font-size:10pt;">Item 9.01&nbsp; </font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;">Financial Statements and Exhibits</font><font style="display: inline;font-weight:bold;font-size:10pt;">.</font>
  		</p>
  		<p style="margin:0pt;line-height:150%;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">(d)&nbsp; </font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Exhibits.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">16.1</font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">Letter from BDO USA</font><font style="display: inline;">,</font><font style="display: inline;"> LLP dated May </font><font style="display: inline;">28</font><font style="display: inline;">, 2019</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  
  		</p>
  		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
  		<p style="margin:0pt;font-family:Times New Roman;;font-size: 10pt"><font style="display: inline;"></font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;text-decoration:underline;">SIGNATURES</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">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.</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt 0pt 0pt 108pt;text-indent:36pt;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">FRANKLIN FINANCIAL SERVICES CORPORATION&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>
  		</p>
  		<p style="margin:0pt 0pt 0pt 108pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">By: </font><font style="display: inline;text-decoration:underline;">/s/ </font><font style="display: inline;text-decoration:underline;">Timothy G. Henry</font>
  		</p>
  		<p style="margin:0pt 0pt 0pt 144pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Timothy G. Henry, </font>
  		</p>
  		<p style="margin:0pt 0pt 0pt 144pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;">President and Chief Executive Officer</font><font style="display: inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">Dated: </font><font style="display: inline;">May</font><font style="display: inline;">&nbsp;</font><font style="display: inline;">2</font><font style="display: inline;">8</font><font style="display: inline;">, 201</font><font style="display: inline;">9</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">&#xFEFF;</font>
  		</p>
  		<p style="margin:0pt;text-align:center;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;">EXHIBIT INDEX </font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 16pt">
  			<font style="display: inline;font-weight:bold;font-size:16pt;">&#xFEFF; &nbsp;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;text-decoration:underline;">Exhibit Number</font><font style="display: inline;">&nbsp;</font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;text-decoration:underline;">Description</font><font style="display: inline;font-size:10pt;">&nbsp;</font>
  		</p>
  		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;font-size:10pt;">&#xFEFF; &nbsp;</font>
  		</p>
  		<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
  			<font style="display: inline;">16</font><font style="display: inline;">.1&nbsp; </font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><a href="fraf-20190528xex16_1.htm" style="-sec-extract:exhibit"><font style="display: inline;">Letter from BDO USA</font><font style="display: inline;">,</font><font style="display: inline;"> LLP dated May </font><font style="display: inline;">28</font><font style="display: inline;">, 2019</font><font style="display: inline;"></font></a>
  		</p>
  		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr>
  	</div></body>
  </html>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "fraf-20190528x8k.htm", "description": "8-K", "secsgml_size_bytes": 36189}]
metadata_filer: {"company-data": {"conformed-name": "FRANKLIN FINANCIAL SERVICES CORP /PA/", "cik": "0000723646", "assigned-sic": "6022", "irs-number": "251440803", "state-of-incorporation": "PA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-38884", "film-number": "19856948"}, "business-address": {"street1": "20 S MAIN ST", "street2": "P O BOX 6010", "city": "CHAMBERSBURG", "state": "PA", "zip": "17201-0819", "phone": "7172646116"}, "mail-address": {"street1": "20 SOUTH MAIN ST", "street2": "PO BOX 6010", "city": "CHAMBERSBURG", "state": "PA", "zip": "17201-0819"}}
text: Change in Registrant's Certifying Accountant
  ﻿
  ﻿
  ﻿
  ﻿
  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
  ﻿
  Date of Report:
  May
  2
  4
  , 201
  9
  ﻿
  FRANKLIN FINANCIAL SERVICES CORPORATION
  (Exact name of registrant as specified in its new charter)
  ﻿
  Pennsylvania
  0
  01
  -
  38884
  25-1440803
  (State or other jurisdiction             (Commission                      (IRS Employer
  of incorporation)                     File Number)                      Indent. No.)
  ﻿
  20 South Main Street, Chambersburg, PA
  17201
  (Address of principal executive office)                                       (Zip Code)
  ﻿
  Registrant's telephone number, including area code
  (717) 264-6116
  ﻿
  N/A
  (Former name or former address, if changes since last report)
  ﻿
  Securities registered pursuant to Section 12(b) of the Act:
  Title of class
  Symbol
  Name of exchange on which registered
  Common stock
  FRAF
  Nasdaq Stock Market, Inc.
  ﻿
  ﻿
  Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
  ﻿
  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
  ﻿
  The Audit Committee of the Board of Directors (the "Audit Committee") of
  Franklin Financial Services Corporation
  (the "Co
  rporation
  ") conducted a competitive process to select the Co
  rporation
  's independent registered public accounting firm for the fiscal year ending December 31, 2019. Several independent registered public accounting firms were invited to participate in this process, including BDO USA, LLP ("BDO"), which audited the
  Corporation
  's financial statements for the fiscal year ended December 31, 2018.
  (a) Dismissal of Independent Registered Public Accounting Firm
  On May
  2
  4
  , 2019, the Co
  rporation
  , after review and recommendation of the Audit Committee, dismissed BDO as the
  Corporation
  's independent registered public accounting firm.
  The reports of BDO on the
  Corporation
  's consolidated financial statements for the fiscal years ended December 31, 2018 and 2017 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or a
  ccounting principles.
  During the fiscal years ended December 31, 2018 and 2017 and the subsequent interim period through May
  2
  4
  , 2019, there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with BDO 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 BDO, would have caused BDO to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2018 and 2017 and through May
  2
  4
  , 2019, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
  The
  Corporation
  provided BDO with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that BDO furnish the
  Corporation
  with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not BDO agrees with the statements related to it made by the
  Corporation
  in this report. A copy of BDO's letter to the SEC, dated May
  28
  , 2019, is attached as Exhibit 16.1 to this Current Report.
  (b) Newly Appointed Independent Registered Public Accounting Firm
  On May
  2
  4
  , 2019, the
  Corporation
  , after review and recommendation of the Audit Committee, appointed Crowe LLP ("Crowe") as the
  Corporation
  's new independent registered public accounting firm for and with respect to the year ending December 31, 2019, effective immediately, subject to completion of Crowe's standard client acceptance procedures and execution of an engagement letter.
  During the years ended December 31, 2018 and 2017, and the subsequent interim period through May
  2
  4
  , 2019, neither the
  Corporation
  nor anyone on its behalf consulted with Crowe regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the
  Corporation
  's consolidated financial statements, and no written report or oral advice was provided to the
  Corporation
  that Crowe concluded was an important factor considered by the
  Corporation
  in reaching a decision as to any accounting, auditing or financial reporting issues; or (ii) any matter that was either the subject of a disagreement or a reportable event (within the meaning of Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K, respectively).
  ﻿
  Item 9.01
  Financial Statements and Exhibits
  .
  (d)
  Exhibits.
  16.1
  Letter from BDO USA
  ,
  LLP dated May
  28
  , 2019
  ﻿
  ﻿
  SIGNATURES
  ﻿
  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.
  ﻿
  FRANKLIN FINANCIAL SERVICES CORPORATION
  By:
  /s/
  Timothy G. Henry
  Timothy G. Henry,
  President and Chief Executive Officer
  ﻿
  Dated:
  May
  2
  8
  , 201
  9
  ﻿
  ﻿
  EXHIBIT INDEX
  ﻿
  Exhibit Number
  Description
  ﻿
  16
  .1
  Letter from BDO USA
  ,
  LLP dated May
  28
  , 2019