DEFI 8-K
Hashdex Commodities Trust (DEFI)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On April 6, 2026, Hashdex Asset Management Ltd., as sponsor (the “Sponsor”) of the Hashdex Commodities Trust (the “Trust”), dismissed Tait, Weller & Baker LLP (“Tait Weller”) as the independent registered public accounting firm of the Trust, effective as of such date (“Dismissal Date”).
The reports of Tait Weller 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 Tait Weller 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 Tait Weller, would have caused Tait Weller 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 Tait Weller 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 Tait Weller 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 April 8, 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 April 6, 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.
(d) Exhibits
Exhibit No. |
Description |
16.1 |
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104 |
Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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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HASHDEX COMMODITIES TRUST |
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By: Hashdex Asset Management Ltd., as Sponsor |
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Date: April 8, 2026 |
By: |
/s/ Samir Kerbage |
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Name: |
Samir Kerbage |
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Title: |
Director of the Sponsor |
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(Principal Finance Officer and Principal Accounting Officer) |
Exhibit 16.1
taitweller.com
April 8, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Hashdex Commodities Trust (the “Trust”) under Item 4.01 of its Form 8-K dated April 8 2026 and we have the following comments:
| (i) | We agree with the statements made in Item 4.01(a) insofar as they pertain to our firm; and |
| (ii) | We are not in a position to agree or disagree with the statements contained in Item 4.01(b). |
Very truly yours,
/s/ Tait, Weller & Baker LLP
Tait Weller • Philadelphia Office • O: 215.979.8800 • F: 215.979.8811 • Two Liberty Place • 50 S. 16th Street • Suite 2900 • Philadelphia, PA 19102-2529