SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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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): February 2026, 2014

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SPECTRUM GROUP INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)



Delaware	1-11988	22-2365834
(State or other jurisdiction of incorporation or organization)	(Commission file number)	(I.R.S. employer identification no.)



1063 McGaw Avenue Suite 250 Irvine, CA (Address of principal executive offices)		92614 (Zip code)

Registrant’s telephone number, including area code: (949) 748-4800

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))

Item 41.01. ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant~~Definitive Agreement.

~~KPMG~~On ~~LLP~~February ~~was~~26, ~~previously~~2014, Spectrum Group International, Inc. (the ~~principal~~“Company”) ~~accountants~~entered ~~for~~into ~~Spectrum~~a ~~Group~~Purchase ~~International~~Agreement (the “Purchase Agreement”) with Afinsa Bienes Tangibles, ~~Inc~~S.A. En Liquidacion (“~~SGI~~Afinsa”), Auctentia, S.L. On(“Auctenia”) ~~February~~and 20A-Mark Precious Metals, ~~2014~~Inc. (“A-Mark”) pursuant to which the Company agreed to purchase all shares of the Company’s common stock held by Afinsa and Auctentia, ~~KPMG~~which ~~LLP~~includes ~~was~~44,163.76 ~~dismissed~~shares held by Afinsa and ~~BDO~~2,988,106.36 ~~USA~~shares held by Auctentia, ~~LLP~~for ~~was~~an ~~engaged~~aggregate purchase price of $6,367,767.25, payable in cash at two closings and plus interest as ~~principal~~described ~~accountants~~below. Afinsa also agreed to sell to the Company a collection of items relating to George Washington, which Afinsa had purchased from the Company in 2003 (the “Washington Collection”) for ~~SGI~~$350,000 in cash. In ~~The~~addition, ~~decision~~Afinsa and Auctentia agreed to ~~change~~sell ~~accountants~~to ~~was~~A-Mark ~~approved~~any byshares ~~the~~of ~~audit~~common ~~committee~~stock of A-Mark received by Afinsa and Auctentia in the ~~board~~Company’s ofpreviously ~~directors~~disclosed spin-off of ~~SGI~~A-Mark, its precious metals trading business.

~~During~~The ~~the~~first ~~fiscal~~closing ~~year~~under ~~ended June 30, 2013, and~~ the ~~subsequent~~Purchase ~~interim~~Agreement ~~period~~occurred ~~through~~on February 2026, 2014,. On ~~there~~that ~~were~~date, ~~no:~~the ~~(1)~~Company ~~disagreements~~purchased ~~with~~50% ~~KPMG~~of ~~LLP~~the onshares ~~any matter~~ of ~~accounting~~the ~~principles~~Company’s orcommon ~~practices,~~stock ~~financial~~held ~~statement~~by ~~disclosure,~~Afinsa orand ~~auditing~~Auctentia ~~scope~~for or$2.10 ~~procedures,~~per ~~which~~share ~~disagreements~~in ifcash ~~not~~and ~~resolved~~the toWashington ~~their~~Collection. The ~~satisfaction~~shares ~~would~~purchased ~~have~~by ~~caused them to make reference in connection with their opinion to~~ the ~~subject~~Company ~~matter~~at of the ~~disagreement,~~first orclosing ~~(2)~~include ~~reportable events, except that KPMG LLP advised~~ the ~~Audit~~right ~~Committee that it had identified a material weakness involving inadequate and insufficient accounting and financial resources~~ to ~~enable~~receive ~~timely~~the ~~and~~shares ~~reliable~~of ~~financial~~common ~~reporting.~~stock ~~The~~of ~~audit~~A-Mark ~~report~~distributed ofin ~~KPMG~~respect ~~LLP~~thereof onin the ~~consolidated~~spinoff. Accordingly, ~~financial~~no ~~statements~~shares of ~~Spectrum~~A-Mark ~~Group~~common ~~International,~~stock ~~Inc.~~will ~~and~~be ~~subsidiaries~~issued asin respect of ~~and for~~ the ~~year~~shares ~~ended June 30, 2013, did not contain any adverse opinion or disclaimer~~ of ~~opinion,~~SGI ~~nor~~common ~~was~~stock itpurchased ~~qualified~~from orAfinsa ~~modified~~and asAuctentia toat ~~uncertainty,~~the ~~audit~~first ~~scope, or accounting principles~~closing.

~~BDO~~The ~~USA,~~second ~~LLP~~closing ~~served~~under as the ~~principal~~Purchase ~~accountants~~Agreement ~~for~~is ~~SGI~~required to ~~for~~occur ~~the~~on ~~fiscal~~or ~~years~~prior ~~ended~~to ~~June~~July 301, ~~2009,~~2014. At ~~June~~the ~~30,~~second ~~2010~~closing, ~~June~~the ~~30,~~Company ~~2011~~will ~~and~~purchase ~~June~~the ~~30,~~remaining ~~2012.~~50% ~~During~~of the ~~fiscal~~Company’s ~~year~~shares ~~ended~~held ~~June~~by ~~30,~~Afinsa ~~2013~~ and ~~the~~Auctentia ~~subsequent~~for ~~interim~~an ~~period~~aggregate ~~through~~purchase ~~February~~price ~~20,~~of ~~2014~~$985,487.79 ~~BDO~~and ~~USA,~~A-Mark ~~LLP~~will ~~was~~purchase ~~not~~the ~~consulted~~shares asof A-Mark common stock distributed with respect to ~~the~~such ~~application~~shares of ~~accounting~~the ~~principles,~~Company in the ~~type~~spinoff offor ~~audit~~an ~~opinion~~aggregate ~~that~~purchase ~~might~~price beof ~~rendered~~$2,198,395.83, in oreach ~~any~~case ~~matter~~together ~~that~~with ~~was~~interest calculated from February 26, 2014 to the ~~subject~~date of athe ~~disagreement~~second orclosing aat ~~reportable~~the ~~event~~rate of 4% per annum.

AShares ~~letter~~of ~~from~~the ~~KPMG~~Company’s ~~LLP~~common isstock ~~attached~~purchased asunder ~~Exhibit~~the 16Purchase Agreement will be returned to ~~this~~the ~~Form~~status ~~8-K~~of authorized but unissued shares.

The above is a summary and is qualified in its entirety by the terms of the Agreement, which is filed as Exhibit 10.1 to this Report on Form 8-K.

Item 5.02. Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers

On February 2026, 2014, ~~Arthur~~Antonio ~~Hamilton~~Arenas ~~resigned~~tendered his resignation as ~~Chief~~a ~~Accounting~~member ~~Officer~~of ~~and~~the ~~Executive~~board ~~Vice~~of ~~President~~directors of ~~SGI~~the Company, effective upon the second closing under the Purchase Agreement.

Item 98.01. Other ~~Exhibits.~~Events

~~(d)~~The ~~Exhibits~~spinoff, which was previously announced to take place on February 28, 2014, is now scheduled for the beginning of March 2014. The Company will announce the date of the spinoff once all the remaining conditions to the spinoff have been satisfied.

16Item ~~Letter dated February 25, 2014 from KPMG LLP to the US Securities Exchange Commission regarding statements included in this Form 8-K~~9.01. Exhibits

(d) Exhibits:



Exhibit		Description
10.1 99.1		Purchase Agreement dated February 26, 2014 Press release, dated February 27, 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.

Date: February 2527, 2014

SPECTRUM GROUP INTERNATIONAL, INC.

By: /s/ Carol Meltzer

Name: Carol Meltzer

Title: General Counsel and Secretary

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