{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019044","form_type":"8-K","ticker":"LTCN","cik":"0001732406","company_name":"Grayscale Litecoin Trust (LTC)","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.849349+00:00","generated_at":"2026-06-23T06:44:53.205639+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Grayscale Litecoin Trust replaces auditor Friedman LLP with Marcum LLP after practice combination","bullets":["Friedman's audit practice combined with Marcum effective September 1, 2022.","Audit Committee approved dismissal of Friedman and engagement of Marcum on September 27, 2022.","Friedman's reports for FY2022 and FY2021 were unmodified except for an emphasis-of-matter paragraph on digital assets.","No disagreements with Friedman on accounting principles, financial statement disclosure, or audit scope.","Trust has not consulted Marcum on any accounting, auditing, or financial reporting issues prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019044","json":"https://secwatch.observer/filing/0000950170-22-019044.json","markdown":"https://secwatch.observer/filing/0000950170-22-019044.md","text":"https://secwatch.observer/filing/0000950170-22-019044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1732406/000095017022019044/0000950170-22-019044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1732406/000095017022019044/ltcn-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:44:53.205639+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"}