---
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"
generated_at: "2026-06-05T02:46:22.275576+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Grayscale Litecoin Trust dismisses Marcum, appoints KPMG as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-027131
- JSON: https://secwatch.observer/filing/0000950170-24-027131.json
- Plain text: https://secwatch.observer/filing/0000950170-24-027131.txt

## Key facts
- Auditor Changes
  Grayscale Litecoin Trust (LTC) dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/0000950170-24-027131-index.htm
- Auditor Changes
  Grayscale Litecoin Trust (LTC) engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1732406/000095017024027131/0000950170-24-027131-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.