# EDGAR Filing Document

**Accession Number:** 0001542447
**File Stem:** 0001542447-25-000090
**Filing Date:** 2025-8
**Character Count:** 7826
**Document Hash:** 5ef0fe0f48235a8c0f3a5124a90752ab
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001542447-25-000090.hdr.sgml**: 20250819

**ACCESSION NUMBER**: 0001542447-25-000090

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20250813

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250819

**DATE AS OF CHANGE**: 20250819

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RREEF Property Trust, Inc.
- **CENTRAL INDEX KEY:** 0001542447
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 454478978
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55598
- **FILM NUMBER:** 251231277

**BUSINESS ADDRESS:**
- **STREET 1:** 875 THIRD AVENUE
- **STREET 2:** 26TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 212-454-4500

**MAIL ADDRESS:**
- **STREET 1:** 875 THIRD AVENUE
- **STREET 2:** 26TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** RREEF America Property Income Trust, Inc.
- **DATE OF NAME CHANGE:** 20120214

?xml version='1.0' encoding='ASCII'? rpt-20250813

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 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): August 13, 2025**

**RREEF Property Trust, Inc.** 

(Exact name of registrant as specified in its charter)

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| | | | |
|:---|:---|:---|:---|
| **Maryland** | **000-55598** | **000-55598** | **45-4478978** |
| (State or other jurisdiction of incorporation or organization) | (Commission File Number) | (Commission File Number) | (I.R.S. Employer Identification No.) |
| **875 Third Avenue, 26th Floor** | **New York,** | **NY** | **10022** |
| (Address of Principal Executive Offices) | | | (Zip Code) |

---

**(212) 454-4500** 

Registrant's telephone number, including area code

**Not applicable** 

(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):

☐ 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-2(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:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |

---

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

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. □

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

On August 13, 2025, RREEF Property Trust, Inc. (the "Company"), received notice from KPMG LLP ("KPMG"), the independent registered public accounting firm for the Company, that it will not stand for re-election as the Company's principal accountants after its completion of the Company's audit for the year ended December 31, 2025. Due to certain KPMG network firm relationships and mandatory auditor rotation rules in the respective jurisdictions, KPMG will begin a "cooling off" period in 2026 with respect to global affiliates of the Company and accordingly cease to provide audit services to the Company. KPMG's decision not to stand for re-election was not pursuant to a recommendation or approval by the audit committee of the Company's board of directors.

With respect to the years ended December 31, 2024 and December 31, 2023, and the interim periods through August 13, 2025, there were (i) no disagreements between KPMG and the Company 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 KPMG, would have caused KPMG to make reference to the subject matter of such disagreements in its reports on the Company's consolidated financial statements and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Further, KPMG's reports on the Company's consolidated financial statements for the years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form 8-K and requested that KPMG furnish the Company with a letter addressed to the U. S Securities and Exchange Commission ("SEC") stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree, as required by SEC rules. A copy of KPMG's letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

The Company will solicit proposals and conduct an evaluation process to select a new independent registered public accounting firm for the year ended December 31, 2026. The Company will disclose the engagement of the Company's new independent auditor as required by, and in accordance with, the SEC's rules and regulations.

**Item 9.01 Financial Statements and Exhibits**

*(d) Exhibits*

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | <u>[Letter from KPMG to the U.S. Securities and Exchange Commission dated August 19, 2025](exh161kpmgdeclinetostandfo.htm)</u>. |

---

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**SIGNATURE**

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

---

| | |
|:---|:---|
| **RREEF Property Trust, Inc.** | **RREEF Property Trust, Inc.** |
| By: | /s/ Eric Russell |
| Name: | Eric Russell |
| Title: | *Chief Financial Officer* |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date: August 19, 2025

## Exhibit 16.1

**Exhibit 16.1**

August 19, 2025

Securities and Exchange Commission

Washington, D.C.20549

Ladies and Gentlemen:

We are currently principal accountants for RREEF Property Trust, Inc. and, under the date of March 13, 2025, we reported on the consolidated financial statements of RREEF Property Trust, Inc. as of and for the years ended December 31, 2024 and 2023. On August 13, 2025, we informed the Company that we decline to stand for re-election upon completion of the audit of the Company's consolidated financial statements for the year ended December 31, 2025.

We have read RREEF Property Trust, Inc.'s statements included under Item 4.01 of its Form 8-K dated August 19, 2025, and we agree with such statements except we are not in a position to agree or disagree with any of the Company's statements in the final paragraph of the Item.

Very truly yours,

/s/ KPMG LLP

<br>