---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-21-363456"
form_type: "8-K/A"
ticker: "BITW"
cik: "0001723788"
company_name: "Bitwise 10 Crypto Index ETF"
filed_at: "2021-12-21T23:59:59+00:00"
generated_at: "2026-06-27T23:22:32.628714+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Bitwise 10 Crypto Index Fund amends 8-K; states amended Note 3 cannot be relied upon

## Summary
- Management determined on Dec 1, 2021 that amended Note 3 in financial statements filed Aug 13, 2021 cannot be relied upon as part of audit opinion.
- Amendment relates to fair value measurement policy for digital assets; Sponsor believes impact is immaterial with avg price difference <0.05%.
- Former auditor WithumSmith+Brown PC will re-issue dual-dated audit opinion; KPMG consulted as successor auditor.
- Sponsor plans to re-issue audited FY2019 and FY2020 financial statements with revised valuation policy consistent with ASC 820.
- Sponsor does not expect any impact on financial position, operations, or cash flow from these changes.

## SEC filing metadata
- accession: 0001193125-21-363456
- form_type: 8-K/A
- ticker: BITW
- cik: 0001723788
- company_name: Bitwise 10 Crypto Index ETF
- filed_at: 2021-12-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1723788/000119312521363456/0001193125-21-363456-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1723788/000119312521363456/d254771d8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-21-363456
- JSON: https://secwatch.observer/filing/0001193125-21-363456.json
- Plain text: https://secwatch.observer/filing/0001193125-21-363456.txt

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