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): August 4, 2008
THE
RESERVE PETROLEUM COMPANY
(Exact
name of registrant as specified in its charter)
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DELAWARE
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000-8157
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73-0237060
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(State
or other jurisdiction
of
incorporation or organization)
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(Commission
File
Number)
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(I.R.S.
Employer Identification
No.)
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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)
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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):
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[ ]
Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
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[ ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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[ ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13c-4(c) under the
Exchange Act (17 CFR 240.13c-4(c)
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Item 4.01 CHANGES IN REGISTRANT’S
CERTIFYING ACCOUNTANT
(b) Engagement
of a New Independent Certifying Accountant.
Effective
August 1, 2008, The Reserve Petroleum Company’s (the “Registrant”) independent
accountant, Murrell, Hall, McIntosh & Co., PLLP, merged with Eide Bailly,
LLP, a regional CPA firm. As a result of this merger, Murrell, Hall, McIntosh
& Co., PLLP will no longer continue as the Registrant’s independent
accountant.
Murrell,
Hall, McIntosh & Co., PLLP reports on the Registrant’s 2006 and 2007
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 Murrell, Hall, McIntosh & Co., PLLP 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 Murrell, Hall, McIntosh & Co., PLLP, 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 the Registrant as described in
Item 304 of Regulation S-K.
The
Registrant’s Board of Directors has approved Eide Bailly, LLP as its certifying
accountant and effective August 1, 2008, the Registrant engaged Eide Bailly, LLP
to audit its 2008 financial statements. The Registrant has not previously
consulted with Eide Bailly, LLP 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 the Registrant’s
financial statements, or (ii) any subject matter of a disagreement or a
reportable event with Murrell, Hall, McIntosh & Co., PLLP.
Registrant
is submitting a letter from Murrell, Hall, McIntosh & Co., PLLP addressed to
the Securities and Exchange Commission stating whether it agrees with the
statements contained in this report as they relate to Murrell, Hall, McIntosh
& Co., PLLP. A copy of the letter, dated August 4, 2008, is filed as Exhibit
16.1 (which is incorporated by reference herein) to this Current Report on Form
8-K.
Item 9.01 FINANCIAL STATEMENTS AND
EXHIBITS
(d) Exhibits.
16.1 Letter dated August 4, 2008
from Murrell, Hall, McIntosh & Co., PLLP
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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Principal
Executive Officer
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