{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019035","form_type":"8-K","ticker":"GXLM","cik":"0001761325","company_name":"Grayscale Stellar Lumens Trust (XLM)","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.949640+00:00","generated_at":"2026-06-23T06:45:33.946027+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Grayscale Stellar Lumens Trust replaces auditor Friedman LLP with Marcum LLP after practice combination","bullets":["Friedman LLP audit practice combined with Marcum LLP effective Sept 1, 2022; dismissal and engagement approved Sept 27, 2022.","Friedman's audit reports for fiscal years 2021 and 2020 contained no adverse opinion; emphasis of matter paragraph on digital asset investments noted.","No disagreements with Friedman on accounting principles, financial statement disclosure, or audit scope through Sept 27, 2022.","The Trust has not consulted Marcum on any accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019035","json":"https://secwatch.observer/filing/0000950170-22-019035.json","markdown":"https://secwatch.observer/filing/0000950170-22-019035.md","text":"https://secwatch.observer/filing/0000950170-22-019035.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1761325/000095017022019035/0000950170-22-019035-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1761325/000095017022019035/gxlm-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:45:33.946027+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}