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 (DATE OF EARLIEST EVENT REPORTED): October 14, 2005
THE
RESERVE PETROLEUM COMPANY
(Name
of
business issuer in its Charter)
|
OKLAHOMA
|
000-8157
|
73-0237060
|
|
(State
or other jurisdiction
|
(Commission
|
(I.R.S.
Employer Identification No.)
|
|
of
incorporation or organization
|
File
Number)
|
|
6801
N.
Broadway, Suite 300
Oklahoma
City, Oklahoma 73116-9092
(Address
of principal executive offices)
(405)
848-7551
(Registrant’s
telephone number, including area code)
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 13c-4(c) under the Exchange
Act (17
CFR 240.13c-4(c)
ITEM
4.01
CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
Effective
October 14, 2005, The Reserve Petroleum Company (the “Registrant”) dismissed
Grant Thornton, LLP as Registrant’s independent accountants. Upon the
recommendation and approval of its Board of Directors, Registrant appointed
Murrell, Hall, McIntosh & Co., PLLP as Registrant’s independent accountants,
effective October 14, 2005.
Grant
Thornton, LLP reports on Registrant’s 2003 and 2004 consolidated financial
statements contained no adverse opinion or disclaimer of opinion and were
not
qualified or modified as to uncertainty, audit scope, or accounting
principles.
There
have been no disagreements with Grant Thornton, LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or
procedure that disagreements, if not resolved to the satisfaction of Grant
Thornton, LLP would have caused it to make reference to the subject matter
of
the disagreements in connection with its reports.
There
have been no reportable events with respect to Registrant as described at
Item
304 of Regulation S-B.
On
October 14, 2005, Registrant engaged Murrell, Hall, McIntosh & Co., PLLP as
its certifying accountant to audit Registrant’s consolidated financial
statements. Registrant has not previously consulted with Murrell, Hall, McIntosh
& Co., PLLP on items concerning (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 Registrant’s financial statements of (ii) any
subject matter of a disagreement or reportable event with Grant Thornton,
LLP.
Registrant
is submitting a letter from Grant Thornton, LLP addressed to the Securities
and
Exchange Commission stating whether Grant Thornton, LLP agrees with the
statements contained in this report as they relate to Grant Thornton,
LLP.
ITEM
9.01. FINANCIAL STATEMENTS AND EXHIBITS
|
|
(a)
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FINANCIAL
STATEMENTS OF BUSINESS ACQUIRED.
|
Not
applicable.
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|
(b)
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Pro
forma financial information.
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Not
applicable
| 16.1 |
Letter
of Grant Thornton, LLP addressed to the Commission dated October
14,
2005.
|
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.
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|
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THE RESERVE PETROLEUM COMPANY |
|
|
|
| Date:
October 14, 2005 |
|
/s/
Mason McLain |
| |
Mason
McLain, President |
| |
(Chief
Executive Officer) |