Washington, DC 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):  March 17, 2005	

                         COMMERCIAL BANKSHARES, INC.

           (Exact Name of Registrant as Specified in Its Charter)


               (State or Other Jurisdiction of Incorporation)

               33-67254                          65-0050176

       (Commission File Number)       (IRS Employer Identification No.)

             1550 S.W. 57th Avenue, Miami, Florida       33144

           (Address of Principal Executive Offices)    (Zip Code)

                               (305) 267-1200

            (Registrant's Telephone Number, Including Area Code)


       (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.

(a)  On March 17, 2005,Commercial Bankshares, Inc. (the "Company") dismissed 
PricewaterhouseCoopers LLP ("PWC") as its independent registered certified 
public accountants.  The decision was approved by the Audit Committee of the 
Board of Directors of the Company. 

     The reports of PWC on the Company's financial statements for the fiscal 
years ended December 31, 2003 and 2004 did not contain an adverse opinion or 
a disclaimer of opinion and were not qualified or modified as to uncertainty, 
audit scope or accounting principle. 

     During the Company's fiscal years ended December 31, 2003 and 2004 and 
the subsequent interim period preceding PWC's dismissal, the Company had no 
disagreements with PWC on any matter of accounting principles or practices, 
financial statement disclosure, or auditing scope or procedure, which 
disagreements, if not resolved to the satisfaction of PWC, would have 
caused PWC to make reference to the subject matter of the disagreements 
in connection with its report on the financial statements for such years 
and through March 17, 2005.

     During the Company's fiscal years ended December 31, 2003 and 2004 and 
the subsequent interim period preceding PWC's dismissal and through March 17, 
2005, there were no "reportable events" as such term is defined in Item 
304(a)(1)(v) of Regulation S-K.

     The Company has provided PWC a copy of the disclosures in this Form 8-K 
and has requested that PWC furnish it with a letter addressed to the 
Securities and Exchange Commission (the "SEC") stating whether or not PWC 
agrees with the Company's statements in this Item 4.01(a).  A copy of the 
letter dated March 22, 2005 furnished by PWC in response to that request is 
filed as Exhibit 16.1 to this Form 8-K.

The Company expects to engage a new firm to be its independent certified 
public accountants as soon as practicable.

ITEM 9.01  Financial Statements and Exhibits.

(c)  Exhibits.

The following exhibit is filed with this report:

Exhibit 16.1  Letter from PricewaterhouseCoopers LLP to the Securities and 
              Exchange Commission dated March 22, 2005


     The Company has duly caused this report to be signed on its behalf by 
the undersigned hereunto duly authorized.

                                              COMMERCIAL BANKSHARES, INC.

Date:  March 23, 2005                         By:  /s/Jack J. Partagas
                                              Jack J. Partagas, President and 
                                              Chief Operating Officer

                                  EXHIBIT 16.1

March 22, 2005

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W. 
Washington, DC  20549


We have read the statements made by Commercial Bankshares, Inc. (copy 
attached), which we understand will be filed with the Commission, pursuant 
to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated 
March 17, 2005.  We agree with the statements concerning our Firm in such 
Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP