UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

         Date of Report (Date of earliest event reported): July 10, 2007

                             CHEVIOT FINANCIAL CORP.
                            -------------------------
               (Exact Name of Registrant as Specified in Charter)

            Federal                        0-50529                56-2423750
------------------------------        ----------------        -----------------
(State or Other Jurisdiction)       (Commission File No.)     (I.R.S. Employer
      of Incorporation)                                      Identification No.)


3723 Glenmore Avenue, Cheviot, Ohio                                 45211
------------------------------------                           -------------
(Address of Principal Executive Offices)                        (Zip Code)

Registrant's telephone number, including area code:  (513) 661-0457
                                                     --------------



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


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 4.01    Changes in Registrant's Certifying Accountant
             ---------------------------------------------

     On July 10, 2007, the Company engaged Clark, Schaefer, Hackett & Co. as its
independent audit firm,  replacing Grant Thornton LLP. The Company's  engagement
of Clark,  Schaefer,  Hackett & Co. has been  approved  by the  Company's  Audit
Committee.  On July 10, 2007, the Company's Audit Committee elected to terminate
the engagement of Grant Thornton LLP as its independent auditor.

     The reports of Grant Thornton LLP on the consolidated  financial statements
of the  Company as of and for the fiscal  years ended  December  31,  2006,  and
December 31, 2005,  contained no 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, 2006 and 2005,  and in connection  with
the audit of the Company's financial statements for such periods, as well as the
interim  period  subsequent  to the most recent fiscal year end and through July
10, 2007, there were no disagreements between the Company and Grant Thornton LLP
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure,  or  auditing  scope or  procedure,  which,  if not  resolved to the
satisfaction of Grant Thornton LLP, would have caused Grant Thornton LLP to make
reference to such matter in  connection  with its audit reports on the Company's
financial statements.

     During the two most recent  fiscal  years and  subsequent  interim  periods
prior to engaging Clark, Schaefer,  Hackett & Co. neither the Company nor anyone
on the Company's  behalf  consulted  Clark,  Schaefer,  Hackett & Co.  regarding
either (i) the application of accounting  principles to a specific  transaction,
either  completed  or  proposed;  or the type of  audit  opinion  that  might be
rendered on the Company's financial statements. No written report or oral advice
was provided  that Clark,  Schaefer,  Hackett & Co.  concluded  was an important
factor  considered  by the Company in reaching a decision as to the  accounting,
auditing or financial  reporting  issue;  or (ii) any matter that was either the
subject of a disagreement as defined in Item  304(a)(l)(iv) of Regulation S-K or
a reportable event as described in Item 304(a)(l)(v) of Regulation S-K.

     The  Company  has  provided  Grant  Thornton  LLP with a copy of the  above
disclosures in response to Item 304(a) of Regulation S-K in conjunction with the
filing of this Form 8-K. The Company  requested  that Grant Thornton LLP deliver
to the Company a letter  addressed to the  Securities  and  Exchange  Commission
stating whether it agrees with the statements made by the Company in response to
Item 304(a) of Regulation S-K, and if not, stating the respects in which it does
not agree.  A copy of Grant Thornton LLP's letter is filed as an exhibit to this
Form 8-K.

Item 9.01   Financial Statements and Exhibits
            ---------------------------------

(a)  Financial Statements of businesses acquired. Not Applicable.

(b)  Pro forma financial information. Not Applicable.

(c)  Exhibits.

     The following Exhibit is attached as part of this report:

     16        Letter of Grant Thornton LLP(1)







--------------------
(1) Previously filed






                                   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.

                                                     CHEVIOT FINANCIAL CORP.



DATE: July 16, 2007                         By:      /s/ Scott T. Smith
                                                     ---------------------------
                                                     Scott T. Smith
                                                     Chief Financial Officer






                                  EXHIBIT INDEX

     Exhibit No.                  Description
     ----------                   -----------

        16                        Letter of Grant Thornton LLP(1)





--------------------
(1) Previously filed