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): ~~February 10,~~May 25, 2004

GREAT LAKES BANCORP, INC.

(Exact name of registrant as specified in its charter)

New York	000-50267	13-4237490
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)


2421 Main Street, Buffalo, New York		14214
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code (716) 961-1900

Not Applicable
(Former name or former address, if changed since last report)

Item 124. ~~Results~~ ofChange ~~Operations~~in ~~and~~Registrant's ~~Financial~~Certifying ~~Condition~~Accountant

On ~~February 10~~May 25, 2004, Great Lakes Bancorp, Inc. ~~(the~~decided ~~"Registrant")~~to ~~reported its~~engage ~~results~~KPMG ofLLP ~~operations~~as its principal accountants for the ~~fourth~~ ~~quarter~~fiscal ~~and~~ year ~~ended~~ending December 31, 2004. Aand ~~copy~~chose ofnot to renew the ~~press~~engagement ~~release~~of ~~issued~~Freed byMaxick ~~the~~& ~~Registrant~~Battaglia, ~~concerning~~CPAs, ~~the foregoing~~PC ~~results~~("FMB"), which is currently ~~furnished~~serving ~~herewith~~ as ~~Exhibit~~the 99Company's independent auditors.1 ~~and~~The isdecision ~~incorporated~~to change ~~herein~~accountants was recommended by ~~reference~~the Audit Committee and approved by the Board of Directors.

~~The~~ In ~~information~~connection ~~contained~~with ~~herein~~the ~~and~~audits inof the ~~accompanying~~two ~~exhibit~~fiscal ~~shall~~years ~~not~~ended beDecember 31, 2003 ~~incorporated~~and by2002, ~~reference~~and ~~into~~the ~~any~~subsequent ~~filing~~review of the ~~Registrant,~~period ~~whether~~ended ~~made~~March ~~before or~~31, ~~after the date hereof~~2004, ~~regardless of any general incorporation language in~~there ~~such~~were ~~filing.~~no ~~The~~disagreements ~~information~~with inFMB ~~this~~through ~~report,~~the ~~including~~date ~~the~~of ~~exhibit~~their ~~hereto~~dismissal, ~~shall~~on any ~~not~~matter beof ~~deemed~~accounting toprinciples beor ~~"filed"~~practices, ~~for~~financial ~~purposes~~statement ofdisclosure ~~Section 18 of the Securities~~or ~~Exchange~~auditing ~~Act~~scope ofor ~~1934~~procedures, aswhich ~~amended~~disagreement, orif ~~otherwise~~not ~~subject~~resolved to ~~the~~FMB's satisfaction, ~~liabilities~~would ~~of that~~have ~~section~~caused orFMB ~~Sections~~to 11make ~~and~~reference ~~12(a)(2)~~in connection with their opinion of the ~~Securities~~subject ~~Act~~matter of ~~1933,~~the ~~as amended~~disagreement.

The audit reports of FMB on the consolidated financial statements of Great Lakes Bancorp, Inc. and subsidiary as of the for the years ended December 31, 2003 and 2002 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

Great Lakes Bancorp, Inc. requested that FMB furnish it with a letter addressed to the Securities and Exchange Commission stating whether they agree with the above statements. A copy of that letter is now attached as Exhibit 16.1 to this Current Report on Form 8-K.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

	(c)	Exhibits

		16.1 Letter from Freed Maxick & Battaglia, CPAs, PC dated June 1, 2004.

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.

	Great Lakes Bancorp, Inc.
Date: February 10, 2004	By:	/s/ Andrew W. Dorn, Jr.
Date: June 1, 2004	By:	/s/ Kim S. Destro
	Name: Title:	Andrew W. Dorn, Jr. President & Chief Executive Officer
		Name: Kim S. Destro
		Title: Vice President & Chief Financial Officer

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