Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm.
On June 18, 2026, Teucrium Trading, LLC, as sponsor (the "Sponsor") of the Teucrium Commodity Trust (the "Trust"), dismissed Grant Thornton LLP ("Grant Thornton") as the independent registered public accounting firm of the Trust, effective as of such date ("Dismissal Date").
The reports of Grant Thornton on the financial statements of the Trust for the fiscal years ended December 31, 2025 and December 31, 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the audit of the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there have been no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act") and the related instructions thereto) with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference thereto in their report on the financial statements for such years.
During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Sponsor has provided Grant Thornton with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the "SEC") and requested that Grant Thornton furnish the Trust with a letter addressed to the SEC stating whether or not it agrees with the statements in this Item 4.01(a). A copy of such letter, dated June 23, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On June 23, 2026 (the "Engagement Date"), the Trust engaged Cohen & Company, Ltd. ("Cohen") as the independent registered public accounting firm of the Trust for the fiscal year ending December 31, 2026, effective as of the Engagement Date.
During the prior two fiscal years ended December 31, 2025 and 2024, as well as in the subsequent interim period through the Engagement Date, neither the Trust nor any representative acting on its behalf, consulted Cohen regarding any of the matters outlined in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.