0000891092-14-005788.txt : 20140801 0000891092-14-005788.hdr.sgml : 20140801 20140801060855 ACCESSION NUMBER: 0000891092-14-005788 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20140729 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20140801 DATE AS OF CHANGE: 20140801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Teucrium Commodity Trust CENTRAL INDEX KEY: 0001471824 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-34765 FILM NUMBER: 141007920 BUSINESS ADDRESS: STREET 1: 232 HIDDEN LAKE ROAD CITY: BRATTLEBORO STATE: VT ZIP: 05301 BUSINESS PHONE: 802-257-1617 MAIL ADDRESS: STREET 1: 232 HIDDEN LAKE ROAD CITY: BRATTLEBORO STATE: VT ZIP: 05301 8-K 1 e59887_8k.htm CURRENT REPORT HTML


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): July 29, 2014

     
  Teucrium Commodity Trust  
  (Exact name of registrant as specified in its charter)  

                 
  Delaware     001-34765     61-1604355  
  (State or other jurisdiction
of incorporation)
    (Commission File Number)     (I.R.S. Employer
Identification No.)
 

     
  232 Hidden Lake Road, Building A
Brattleboro, Vermont 05301
 
  (Address of principal executive offices) (Zip Code)  

Registrant's telephone number, including area code: (802) 257-1617

     
  N/A  
  (Former name or former address, if changed since last report)  

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o   Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4c))



ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On June 30, 2014, KPMG LLP ("KPMG") acquired certain assets of ROTHSTEIN-KASS, P.A. (d/b/a Rothstein Kass & Company, P.C.) and certain of its affiliates ("Rothstein Kass"), the independent registered public accounting firm for Teucrium Commodity Trust (the "Trust"), the Teucrium Corn Fund, the Teucrium Natural Gas Fund, the Teucrium WTI Crude Oil Fund, the Teucrium Soybean Fund, the Teucrium Sugar Fund, the Teucrium Wheat Fund, and the Teucrium Agricultural Fund (collectively, the "Funds"). As a result of this transaction, on June 30, 2014, Rothstein Kass resigned as the independent registered public accounting firm for the Trust and the Funds. On July 7, 2014, the Trust filed a Form 8-K, dated June 30, 2014, with information regarding the KPMG acquisition and the impact to the Trust and the Funds.

The authorized officers of Teucrium Trading, LLC, the Sponsor of the Trust and the Funds (the "Company"), previously approved the engagement of KPMG as the new independent registered public accounting firm for the Company, the Trust and the Funds subject to KPMG completing its standard client evaluation procedures and accepting the engagement. KPMG has now completed its client evaluation procedures and accepted the engagement, effective July 29, 2014.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

                       
        Teucrium Commodity Trust        
        By:     Teucrium Trading, LLC, its sponsor        
                       
  Date: August 1, 2014     By:     /s/ Dale Riker        
              Name: Dale Riker        
              Title: Chief Executive Officer