{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-027131","form_type":"8-K","ticker":"LTCN","cik":"0001732406","company_name":"Grayscale Litecoin Trust (LTC)","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.298494+00:00","generated_at":"2026-06-05T02:46:22.275576+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Grayscale Litecoin Trust dismisses Marcum, appoints KPMG as auditor","bullets":["Marcum LLP dismissed as auditor effective after completion of FY 2024 audit.","KPMG LLP engaged as independent auditor for fiscal year ending June 30, 2025.","No disagreements with Marcum on accounting principles or audit scope.","Prior Marcum and Friedman reports included emphasis-of-matter paragraph on digital asset investments."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-027131","json":"https://secwatch.observer/filing/0000950170-24-027131.json","markdown":"https://secwatch.observer/filing/0000950170-24-027131.md","text":"https://secwatch.observer/filing/0000950170-24-027131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/0000950170-24-027131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/ltcn-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:46:22.275576+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":[{"claim_id":"0b62d6ce41b77d9c27b9d357e467a8f5fd45726b","claim":"Grayscale Litecoin Trust (LTC) dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Litecoin Trust (LTC) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/0000950170-24-027131-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"30d0af209dc232ca6ae1f312969e9c7e1238df65","claim":"Grayscale Litecoin Trust (LTC) engaged KPMG LLP as its auditor.","evidence_excerpt":"On March 1, 2024, the Audit Committee of the Board of Directors of the Sponsor approved the engagement of KPMG LLP (“KPMG”) to be the Trust’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/0000950170-24-027131-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}