# EDGAR Filing Document

**Accession Number:** 0001538822
**File Stem:** 0001104659-25-073024
**Filing Date:** 2025-8
**Character Count:** 6770
**Document Hash:** 963972dedb47a8f54c1c3c410310ff58
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-073024.hdr.sgml**: 20250801

**ACCESSION NUMBER**: 0001104659-25-073024

**CONFORMED SUBMISSION TYPE**: 8-K/A

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20250711

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250801

**DATE AS OF CHANGE**: 20250801

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pacific Coast Oil Trust
- **CENTRAL INDEX KEY:** 0001538822
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-35532
- **FILM NUMBER:** 251175247

**BUSINESS ADDRESS:**
- **STREET 1:** 601 TRAVIS STREET, FLOOR 16
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002
- **BUSINESS PHONE:** 5122366555

**MAIL ADDRESS:**
- **STREET 1:** 601 TRAVIS STREET, FLOOR 16
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K<br> (Amendment No. 1)**

**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 11, 2025**

**Pacific Coast Oil Trust**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**Delaware** | &nbsp;&nbsp;&nbsp;**1-35532** | &nbsp;&nbsp;&nbsp;**80-6216242** |

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(State or other jurisdiction of (Commission (IRS Employer

incorporation) File Number) Identification No.)

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| | |
|:---|:---|
| &nbsp;&nbsp; **The Bank of New York Mellon Trust Company, N.A.** <br> **601 Travis, Floor 16<br> Houston, Texas**  | &nbsp;&nbsp;**77002** |
| &nbsp;&nbsp;(Address of principal executive offices) | &nbsp;&nbsp;(Zip Code) |

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Registrant's telephone number, including area code: **(512) 236-6555**

**Not applicable** 

(Former name, former address and former fiscal year, 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):

◻ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

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

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

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

Securities registered pursuant to Section 12(b) of the Act: None

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

**Item 4.01 Changes in Registrant's Certifying Accountant.**

As disclosed in the Current Report on Form 8-K filed by Pacific Coast Oil Trust (the "Trust") on July 17, 2025 to report the resignation of Pannell Kerr Forster of Texas, P.C. ("PKF") as the Trust's independent registered public accounting firm (the "Original Form 8-K"), the Trust provided PKF with a copy of the disclosures it made in the Original Form 8-K prior to the time it was filed with the Securities and Exchange Commission (the "SEC"). Pursuant to Item 304(a)(3) of Regulation S-K, the Trust requested that PKF furnish a letter addressed to the SEC stating whether or not it agreed with the statements made in the Original Form 8-K.

This amendment to the Original Form 8-K (this "Form 8-K/A") is being filed solely to provide the letter from PKF addressed to the SEC. A copy of the letter, dated July 31, 2025, is filed as Exhibit 16.1 to this Form 8-K/A.

 **Item 9.01. Financial Statements and Exhibits.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Exhibits.

[16.1](tm2522214d2_ex16-1.htm) [Letter from Pannell Kerr Forster of Texas, P.C. to the Securities and Exchange Commission dated July 31, 2025.](tm2522214d2_ex16-1.htm)

**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.

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| | | |
|:---|:---|:---|
|  | Pacific Coast Oil Trust | Pacific Coast Oil Trust |
|  | By: The Bank of New York Mellon Trust Company, N.A., as Trustee | By: The Bank of New York Mellon Trust Company, N.A., as Trustee |
| Date: August 1, 2025 | By: | /s/ Sarah Newell |
|  |  | Sarah Newell |
|  |  | Vice President |

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## Exhibit 16.1

**Exhibit 16.1**

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| | |
|:---|:---|
| ![](tm2522214d2_ex16-1img001.jpg) | ![](tm2522214d2_ex16-1img002.jpg) |

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July 31, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We are writing to you in response to the request of Pacific Coast Oil Trust (the "Trust") pursuant to Item 304(a)(3) of Regulation S-K of the rules and regulations of the Securities and Exchange Commission ("Regulation S-K"), regarding Item 4.01 of the Current Report on Form 8-K of the Company (the "8-K") filed with the Securities and Exchange Commission on July 17, 2025. Specifically, Pannell Kerr Forster of Texas, P.C. (PKF" or the "Firm") agrees, disagrees or has no basis to agree or disagree, with certain statements concerning our Firm set forth in Item 4.01 of the 8-K, as described below. To the extent we do not discuss or comment on other statements contained therein, we have no basis to agree or disagree.

PFK agrees with the first four paragraphs of Item 4.01.

PKF has no basis to agree or disagree with the fifth paragraph.

PKF has no basis to agree or disagree with the first sentence of the sixth paragraph. PKF agrees with the second sentence of the sixth paragraph and has no basis to agree or disagree with the remainder of the sixth paragraph.

PKF agrees with the seventh paragraph.

We understand that under applicable SEC regulations, the Company is required to file this letter as an exhibit to the Form 8-K.

Sincerely,

Pannell Kerr Forster of Texas, P.C.

/s/ Pannell Kerr Forster of Texas, P.C.

![](tm2522214d2_ex16-1img003.jpg)