BTCK 8-K
Teucrium Commodity Trust (BTCK)
8-K
2026-06-23
For: 2026-06-18
View Original
Added on
June 24, 2026
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): June 23, 2026 (June 18, 2026 )
(Exact name of registrant as specified in its charter)
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(I.R.S. Employer
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(Address of principal executive offices) (Zip Code)
(802 ) 540-0019
Registrant’s telephone number, including area code
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:
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Securities registered pursuant to Section 12(b) of the Act:
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Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm.
On June 18, 2026, Teucrium Trading, LLC, as sponsor (the “Sponsor”) of the Teucrium Commodity Trust (the “Trust”), dismissed Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm of the Trust, effective as of such date (“Dismissal Date”).
The reports of Grant Thornton on the financial statements of the Trust for the fiscal years ended December 31, 2025 and December 31, 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the audit of the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and the related instructions thereto) with Grant Thornton 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 Grant Thornton, would have caused Grant Thornton to make reference thereto in their report on the financial statements for such years.
During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Sponsor has provided Grant Thornton with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested that Grant Thornton furnish the Trust with a letter addressed to the SEC stating whether or not it agrees with the statements in this Item 4.01(a). A copy of such letter, dated June 23, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On June 23, 2026 (the “Engagement Date”), the Trust engaged Cohen & Company, Ltd. (“Cohen”) as the independent registered public accounting firm of the Trust for the fiscal year ending December 31, 2026, effective as of the Engagement Date.
During the prior two fiscal years ended December 31, 2025 and 2024, as well as in the subsequent interim period through the Engagement Date, neither the Trust nor any representative acting on its behalf, consulted Cohen regarding any of the matters outlined in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
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(d)
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Exhibits.
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Exhibit Number
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Description
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104
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Cover Page Interactive Data File (embedded within the Inline XBRL document)
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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.
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Teucrium Commodity Trust
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By:
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Teucrium Trading, LLC, its sponsor
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Date: June 23, 2026
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By:
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/s/ Sal Gilbertie
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Name:
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Sal Gilbertie
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Title:
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Chief Executive Officer
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Exhibit 16.1
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June 23, 2026
U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549 |
Re: Teucrium Commodity Trust
File No. 001-34765
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Teucrium Commodity Trust dated June 23, 2026, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP