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~~January 4, 172006 (November 11, 2005)

FIRST NILES FINANCIAL, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware

000-24849

34-1870418

(State of or Other Jurisdiction

of Incorporation)

(Commission File Number)

(IRS Employer

Identification No.)

55 North Main Street

Niles, Ohio 44446

(Address of Principal Executive Offices / Zip Code)

(330) 652-2539

(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)~~:

¨ Written communications pursuant to Rule 425 under the Securities Act ~~(17 CFR 230~~.~~425)~~

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act ~~(17 CFR 240~~.~~14a-12)~~

¨ Pre-commencement communications pursuant to Rule 14d-—2(b) under the Exchange Act ~~(17 CFR 240~~.~~14d-2(b))~~

¨ Pre-commencement communications pursuant to Rule 13e-—4(c) under the Exchange Act ~~(17 CFR 240~~.~~13e-4(c))~~

Item 8 4.01 ~~Other~~Changes ~~Events~~in Registrant’s Certifying Accountant

On ~~August 17~~November 11, 2005, First Niles Financial, Inc. (the “~~First~~Company”) ~~Niles~~engaged Anness, Gerlach & Williams (“AGW”) ~~issued~~to aserve ~~press~~as ~~release~~the ~~regarding~~Company’s independent public accountants for the ~~declaration~~fiscal ofyear aending ~~cash~~December 31, ~~dividend~~2005. onOn ~~its~~February 7, 2005, AGW declined to stand for ~~common~~re-election ~~stock.~~as ~~First~~the ~~Niles~~Company’s ~~press~~independent ~~release~~public isaccountant ~~attached~~due asto ~~Exhibit~~the ~~99.1~~Company being the only public company it represented and the high training cost required to ~~this~~properly ~~Current~~comply ~~Report~~with onthe ~~Form~~requirements ~~8-K~~of the Sarbanes Oxley Act of 2002 and ~~incorporated~~the Public byCompany ~~reference~~Accounting ~~herein~~Oversight Board; however, AGW has since determined that this engagement is appropriate because of the delay in the implementation of Section 404 of the Sarbanes Oxley Act of 2002.

~~The~~AGW ~~information~~performed inaudits ~~this~~of ~~Item~~the ~~8.01~~Company’s ofconsolidated ~~this~~financial ~~Current~~statements for ~~Report~~the onyears ~~Form~~ended ~~8-K~~December 31, 2004 and ~~the Exhibit 99~~2003.1 ~~attached~~Their ~~hereto~~reports ~~shall~~did not becontain ~~deemed~~an ~~“filed”~~adverse ~~for purposes~~opinion ofor ~~Section~~a 18disclaimer of ~~the~~opinion ~~Securities~~and ~~Exchange~~were ~~Act~~not ofqualified ~~1934 (the “Exchange Act”)~~ or ~~otherwise~~modified ~~subject~~as to ~~the liabilities of that section~~uncertainty, ~~nor~~audit ~~shall it be deemed incorporated by reference in any filing under the Securities Act of 1933~~scope, ~~as amended,~~ or ~~the~~accounting ~~Exchange Act, regardless of any general incorporation language in such filing~~principles.

Item 9.01 Exhibits

99.1 Press Release dated August 17, 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.

	FIRST NILES FINANCIAL, INC.
	(Registrant)
Dated: August 22, 2005	By:	/s/ Lawrence Safarek
Dated: January 4, 2006	By:	/s/ Daniel E. Csontos
		Lawrence Safarek
		Daniel E. Csontos, Secretary
		Vice President and Treasurer

Filing Compare · FIRST NILES FINANCIAL INC