# EDGAR Filing Document

**Accession Number:** 0001546652
**File Stem:** 0001213900-23-019061
**Filing Date:** 2023-3
**Character Count:** 8067
**Document Hash:** 0d9082014c876dc5418254f6dac6c55e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-019061.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001213900-23-019061

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230306

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230310

**DATE AS OF CHANGE**: 20230310

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VanEck Merk Gold Trust
- **CENTRAL INDEX KEY:** 0001546652
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-36459
- **FILM NUMBER:** 23722306

**BUSINESS ADDRESS:**
- **STREET 1:** 2 HANSON PLACE
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11217
- **BUSINESS PHONE:** 650-323-4341 X109

**MAIL ADDRESS:**
- **STREET 1:** 2 HANSON PLACE
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Van Eck Merk Gold Trust
- **DATE OF NAME CHANGE:** 20151020

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Merk Gold Trust
- **DATE OF NAME CHANGE:** 20120405

?xml version="1.0" encoding="utf-8"?

**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): **March 10, 2023 (March 6, 2023)**

**VANECK MERK GOLD TRUST**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**New York** | &nbsp;&nbsp;**001-36459** | &nbsp;&nbsp;**46-6582016** |
| &nbsp;&nbsp;(State or other jurisdiction | &nbsp;&nbsp;(Commission File Number) | &nbsp;&nbsp;(IRS Employer |
| &nbsp;&nbsp;of incorporation) |  | &nbsp;&nbsp;Identification No.) |

---

**c/o Merk Investments LLC**

**1150 Chestnut St**

**Menlo Park, California 94025**

(Address of Principal Executive Offices) (Zip Code)

Registrant's telephone number, including area code: **(650) 323-4341**

**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:

☐ 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:

Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| VanEck Merk Gold Shares | OUNZ | NYSE Arca |

---

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. ☐

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

On March 8, 2023, Merk Investments LLC ("Merk"), as Sponsor of the VanEck Merk Gold Trust (the "Registrant"), was notified that BBD, LLP ("BBD"), the independent registered public accounting firm for the Registrant, completed a business combination with Cohen & Company ("Cohen") on March 6, 2023. As a result of this transaction, BBD has resigned its engagement with the Registrant immediately. The Registrant's current BBD audit team is now part of Cohen, and Merk, as Sponsor of the Registrant, has approved the engagement of Cohen to serve as the Registrant's independent registered public accounting firm for the Registrant's year ended January 31, 2023.

BBD's reports on the Registrant's financial statements for the past two years did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended January 31, 2023 and 2022, and during the subsequent interim period through March 8, 2023, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Registrant and BBD on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to BBD's satisfaction, would have caused BBD to make reference thereto in its reports on the financial statements for such years; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Registrant provided BBD with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that BBD furnish a letter addressed to the Securities and Exchange Commission stating whether BBD agrees with the statements made herein. A copy of BBD's letter dated March 10, 2023 is filed as Exhibit 16.1.

During the years ended January 31, 2023 and 2022, and the subsequent interim period through March 8, 2023, neither the Registrant nor anyone on its behalf has consulted with Cohen regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Registrant that Cohen concluded was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Registrant provided Cohen with a copy of the disclosures it is making in this Current Report on Form 8-K, and Cohen has confirmed that no new information or clarification of the Registrant's expression of its view or other disagreements regarding Item 304(a) of Regulation S-K are applicable.

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

*(d) Exhibits*

 

---

| | |
|:---|:---|
| Exhibit<br> Number | Description |
| 16.1 | [BBD letter](ea175008ex16-1_vaneck.htm) |
| 104 | Cover Page Interactive Data File (formatted in iXBRL, and included in exhibit 101). |

---

**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.

---

| | |
|:---|:---|
| **MERK INVESTMENTS LLC**<br> Sponsor of the VanEck Merk Gold Trust | **MERK INVESTMENTS LLC**<br> Sponsor of the VanEck Merk Gold Trust |
| By: | /s/ Axel Merk |
| Name: | Axel Merk |
| Title: | President and Chief Executive Officer<br> (Principal Executive Officer and Principal Financial Officer) |

---

March 10, 2023

## Exhibit 16.1

**Exhibit 16.1**

March 10, 2023

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re: VanEck Merk Gold Trust

File no. 001-36459

Dear Sir or Madam:

We have read the statements made pursuant to Item 4.01 of Form 8-K of VanEck Merk Gold Trust Dated March 9, 2023, and agree with the statements concerning our Firm contained therein.

Very truly yours,

![](ex16-1_001.jpg)

BBD, LLP