---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-22-045334"
form_type: "8-K/A"
ticker: "BITW"
cik: "0001723788"
company_name: "Bitwise 10 Crypto Index ETF"
filed_at: "2022-02-17T23:59:59+00:00"
generated_at: "2026-06-27T07:06:32.629523+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# BITW amends 8-K; will not re-issue audited 2019/2020 financials, uses out-of-period adjustment

## Summary
- Sponsor withdraws plan to re-issue audited 2019/2020 financials; will instead record out-of-period adjustment in subsequent periods.
- Prior Note 3 language stating 'US GAAP has no authoritative guidance for digital assets' deemed inaccurate and will be omitted.
- Management concludes prior valuation error immaterial; expects no impact on financial position, operations, or cash flow.
- Amendment follows SEC comment letter dated Nov 12, 2021, and discussions with auditors WSB and KPMG.

## SEC filing metadata
- accession: 0001193125-22-045334
- form_type: 8-K/A
- ticker: BITW
- cik: 0001723788
- company_name: Bitwise 10 Crypto Index ETF
- filed_at: 2022-02-17T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1723788/000119312522045334/0001193125-22-045334-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1723788/000119312522045334/d509102d8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-22-045334
- JSON: https://secwatch.observer/filing/0001193125-22-045334.json
- Plain text: https://secwatch.observer/filing/0001193125-22-045334.txt

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