secwatch.observer — SEC 8-K summary
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Issuer:     Bitwise 10 Crypto Index ETF (BITW)
CIK:        0001723788
Form:       8-K
Filed at:   2021-12-02T23:59:59+00:00
Accession:  0001193125-21-346585
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

Bitwise 10 Crypto Index Fund non-reliance on amended Note 3; valuation change <0.05% difference
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- Sponsor concluded original Note 3 is only version in audited FY 2019/2020 financials; amended version cannot be relied upon per auditor.
- Retrospective application of single principal market valuation shows average difference <0.05% per asset; sponsor deems immaterial.
- Auditor WithumSmith+Brown to re-issue dual-dated opinion on unchanged financials with amended Note 3; later re-issue audited statements with valuation policy change.
- Expected re-issuance of audited financials for 2019 and 2020 with only substantive change being valuation method to single principal market per ASC 820.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1723788/000119312521346585/0001193125-21-346585-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1723788/000119312521346585/d268814d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-21-346585

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