Item 4.01 Changes in Registrant's Certifying Accountant.
On October 1, 2009, Jeffersonville Bancorp (the "Company") was notified that the audit practice of Beard Miller Company LLP ("Beard"), its independent registered public accounting firm, was combined with ParenteBeard LLC ("Parente"). On October 1, 2009, Beard resigned as auditor of the Company and the Audit Committee of the Board of Directors engaged Parente as the Company's independent registered public accounting firm for the audit of the Company's fiscal year 2009 consolidated financial statements.
Beard's reports regarding the Company's consolidated financial statements for the fiscal years ended December 31, 2008 and 2007 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2008 and 2007, and during the interim period from December 31, 2008 through October 1, 2009, the date of Beard's resignation, there were no disagreements with Beard on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Beard, would have caused it to make reference to such disagreements in its reports.
Prior to engaging Parente, the Company did not consult with Parente regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinion that might be rendered by Parente on the Company's consolidated financial statements, and Parente did not provide any written report or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.
The Company furnished a copy of this Current Report on Form 8-K to Beard and requested that Beard furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Current Report. A copy of the letter, dated October 2, 2009, is filed as Exhibit 16.1 hereto. Item 9.01. Financial Statements and Exhibits.

(d) Exhibits Exhibit No. Description 16.1 Letter from Beard Miller Company LLP, dated October 2, 2009

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