---
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"
generated_at: "2026-05-17T21:49:04.453199+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "low"
source: SEC EDGAR
---

# Pacific Coast Oil Trust files PKF letter on auditor resignation; content not available

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-25-073024
- form_type: 8-K/A
- cik: 0001538822
- company_name: Pacific Coast Oil Trust
- filed_at: 2025-08-01T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: low
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-073024
- JSON: https://secwatch.observer/filing/0001104659-25-073024.json
- Plain text: https://secwatch.observer/filing/0001104659-25-073024.txt

## Key facts
- Auditor Changes
  Pannell Kerr Forster of Texas, P.C. resigned as auditor of Pacific Coast Oil Trust.
  - Action: resignation
  - Auditor: Pannell Kerr Forster of Texas, P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1538822/000110465925073024/0001104659-25-073024-index.htm

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