---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-095627"
form_type: "8-K"
ticker: "BDRY"
cik: "0001610940"
company_name: "Amplify Commodity Trust"
filed_at: "2024-11-08T23:59:59+00:00"
generated_at: "2026-05-30T02:50:21.754304+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Amplify Commodity Trust dismisses Withum, appoints Cohen & Company as new auditor

## Summary
- WithumSmith+Brown dismissed as auditor effective Nov 5, 2024; no adverse opinions or disagreements.
- Cohen & Company appointed as independent auditor for fiscal year ending June 30, 2025.
- No prior consultations with Cohen on accounting, auditing, or financial reporting issues.
- Change applies to Breakwave Dry Bulk Shipping ETF (BDRY) and Breakwave Tanker Shipping ETF (BWET).

## SEC filing metadata
- accession: 0001213900-24-095627
- form_type: 8-K
- ticker: BDRY
- cik: 0001610940
- company_name: Amplify Commodity Trust
- filed_at: 2024-11-08T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/ea0220105-8k_amplify.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-095627
- JSON: https://secwatch.observer/filing/0001213900-24-095627.json
- Plain text: https://secwatch.observer/filing/0001213900-24-095627.txt

## Key facts
- Auditor Changes
  Amplify Commodity Trust dismissed WithumSmith+Brown, PC as its auditor.
  - Action: dismissal
  - Auditor: WithumSmith+Brown, PC
  - Successor: Cohen & Company, Ltd.
  source text: On November 5, 2024, management of Amplify Investments LLC (the “Sponsor”), which is the Sponsor of the Amplify Commodity Trust (the “Trust”), dismissed WithumSmith+Brown, PC (“Withum”) as the Trust’s independent registered public accounting firm effective as of that date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm
- Auditor Changes
  Amplify Commodity Trust engaged Cohen & Company, Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company, Ltd.
  source text: On November 5, 2024, the Sponsor approved, effective immediately, the engagement of Cohen & Company, Ltd. (“Cohen”) as the Trust’s independent registered public accounting firm for the Trust’s fiscal year ending June 30, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm

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