{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-073024","form_type":"8-K/A","ticker":null,"cik":"0001538822","company_name":"Pacific Coast Oil Trust","filed_at":"2025-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.275101+00:00","generated_at":"2026-05-17T21:49:04.453199+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"low","headline":"Pacific Coast Oil Trust files PKF letter on auditor resignation; content not available","bullets":["PKF letter dated July 31, 2025 filed as Exhibit 16.1 to this 8-K/A.","Trust requested PKF letter stating agreement or disagreement with statements in original 8-K.","No details on PKF's opinion provided in filing text.","Amendment filed solely to include accountant's letter; no other changes."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-073024","json":"https://secwatch.observer/filing/0001104659-25-073024.json","markdown":"https://secwatch.observer/filing/0001104659-25-073024.md","text":"https://secwatch.observer/filing/0001104659-25-073024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538822/000110465925073024/0001104659-25-073024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538822/000110465925073024/tm2522214d2_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T21:49:04.453199+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":"148b8e5d201cb23d0d32449f0f2c3775221647b2","claim":"Pannell Kerr Forster of Texas, P.C. resigned as auditor of Pacific Coast Oil Trust.","evidence_excerpt":"the resignation of Pannell Kerr Forster of Texas, P.C. (“PKF”) as the Trust’s independent registered public accounting firm (the “Original Form 8-K”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465925073024/0001104659-25-073024-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Pannell Kerr Forster of Texas, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}