SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934

November 21, 2002

(Date of earliest event reported)

BIG LAKE FINANCIAL CORPORATION

(Exact name of registrant as specified in its charter)

FLORIDA

(State or other jurisdiction of incorporation)

333-30779		59-2613321
(Commission File Number)		(IRS Employer Identification Number)
		Identification Number)
1409 South Parrott Avenue, Okeechobee, Florida		34974
(Address of Principal Executive Offices)		(Zip Code)

1409 South Parrott Avenue, Okeechobee, Florida		34974
(Address of Principal Executive Offices)		(Zip Code)

(863) 467-4663

(Registrant’s telephone number, including area code)

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~~ITEM~~SIGNATURES 4.Stevens, ~~CHANGES~~Powell ~~IN REGISTRANT’S CERTIFYING ACCOUNTANT SIGNATURES~~Letter

ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

(a) AtOn ~~its Board of Directors meeting on~~ November 2021, 2002, the ~~Board~~Registrant ofreported ~~Directors~~that of Big Lake Financial Corporation terminated the services of Stevens, Powell & Company, P.A. Atand at the same ~~meeting~~time ~~the Board of Directors~~ selected the accounting firm of Hacker, Johnson & Smith PA as independent auditors for the Registrant for the 2002 fiscal year. (b) InThe ~~connection~~Registrant ~~with~~requested ~~their~~that ~~audits of the two most recent years and during the subsequent interim period there have been no disagreements with~~ Stevens, Powell & Company, P.A. onfurnish ~~any~~it ~~matter~~with ofa ~~accounting~~letter ~~principles~~addressed ~~or practices, financial statement disclosure, or auditing scope or procedure that if not resolved~~ to the ~~satisfaction~~Securities ofand ~~Stevens,~~Exchange ~~Powell~~Commission &stating ~~Company,~~whether ~~P.A.~~it ~~would~~agrees ~~have~~with ~~caused~~the ~~them~~statements toset ~~make~~forth ~~reference~~ in ~~their report to~~ the ~~matter.~~Form ~~This~~8-K ~~includes~~previously ~~disagreements~~filed ~~which~~by ~~were~~the ~~resolved~~Registrant relating to the ~~satisfaction~~change ofin ~~Stevens, Powell & Company, P~~accountants. A. ~~(c)~~copy of Stevens, Powell & Company, P.A.’s ~~report~~letter onto the ~~financial~~SEC, ~~statements~~dated ~~for~~November ~~December 31~~26, ~~2001 and December 31~~2002, ~~2000~~is ~~did~~filed ~~not~~as ~~contain~~Exhibit an16 ~~adverse opinion or disclaimer of opinion and were not qualified or modified as~~ to ~~uncertainty,~~this ~~audit~~Form ~~scope or accounting principles~~8-K. (dc) ~~The~~Exhibits ~~Registrant has requested~~ Stevens, Powell & Company, P.A.’s ~~to furnish it with a~~ letter ~~addressed~~regarding tochange ~~the Securities and Exchange Commission stating whether or not they agree with the statements made by the Registrant~~ in ~~response to this Item 4 and, if not, stating the respects in which they do not agree~~auditors. ~~The Registrant will file by amendment, as an exhibit to this Form 8-K report, a copy of such letter when it is received.~~

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.

		~~BIG LAKE FINANCIAL CORPORATION~~	BIG LAKE FINANCIAL CORPORATION
Date:	November 2128, 2002	By:	/s/ Edwin E. Walpole, III ~~Edwin E. Walpole, III, Chairman, President and Chief Executive Officer~~
Date:	November 21, 2002	By:	/s/ John A. Zelinske John A. Zelinske, Senior Vice President and Chief Financial Officer
			Edwin E. Walpole, III, Chairman, President and Chief Executive Officer
Date:	November 28, 2002	By:	/s/ John A. Zelinske
			John A. Zelinske, Senior Vice President and Chief Financial Officer

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