UNITED STATES
                   SECURITIES AND EXCHANGE COMMISSION
                          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):  April 8, 2005

                      COMMERCIAL BANKSHARES, INC.
 ____________________________________________________________________ 
        (Exact Name of Registrant as Specified in Its Charter)

                               Florida
 ____________________________________________________________________ 
            (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)

                                N/A
 ____________________________________________________________________ 
    (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 April 8, 2005, Commercial Bankshares, Inc. (the "Company") engaged Crowe 
Chizek and Company, LLC as its independent registered certified public 
accounting firm for the year ended December 31, 2005 and the interim periods 
prior to such year-end.  The decision to retain Crowe Chizek was approved by 
the Company's Audit Committee.

During the two calendar years ended December 31, 2004 and 2003 and all 
subsequent interim periods, neither the Company nor anyone acting on behalf of 
the Company consulted with Crowe Chizek regarding either (i) the application 
of accounting principles to a specified transaction (either completed or 
proposed), (ii) the type of audit opinion that might be rendered on the 
Company's financial statements, or (iii) any matter that was either the 
subject of a disagreement or reportable event identified in paragraph 
(a)(1)(iv) or (a)(1)(v) of Item 304 of Regulation S-K.













                              SIGNATURES


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

                                    COMMERCIAL BANKSHARES, INC.


Date:  April 11, 2005               By:  /s/  Jack J. Partagas
                                        _________________________ 

                                        President and Chief Operating Officer