---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-035633"
form_type: "8-K"
ticker: "ETHE"
cik: "0001725210"
company_name: "Grayscale Ethereum Staking ETF"
filed_at: "2024-03-25T23:59:59+00:00"
generated_at: "2026-06-04T08:32:20.312051+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Trust amends definition of Business Day in Trust Agreement

## Summary
- Sponsor Grayscale Investments and Trustee Delaware Trust Company executed Amendment No. 3 on March 22, 2024.
- Business Day definition changed from days banks are closed to days national securities exchanges are closed in New York.
- Change affects calculation of NAV and potential creation/redemption timing, but no financial impact disclosed.

## SEC filing metadata
- accession: 0000950170-24-035633
- form_type: 8-K
- ticker: ETHE
- cik: 0001725210
- company_name: Grayscale Ethereum Staking ETF
- filed_at: 2024-03-25T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1725210/000095017024035633/0000950170-24-035633-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1725210/000095017024035633/ethe-20240322.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-035633
- JSON: https://secwatch.observer/filing/0000950170-24-035633.json
- Plain text: https://secwatch.observer/filing/0000950170-24-035633.txt

## Key facts
- Material Agreements
  Grayscale Ethereum Staking ETF amended Amendment No. 3 to the Amended and Restated Declaration of Trust and Trust Agreement with Delaware Trust Company valued at Modified the definition of Business Day from days when banks are closed to days when national securi (effective 2024-03-22).
  - Action: amendment
  - Counterparty: Delaware Trust Company
  - Value: Modified the definition of Business Day from days when banks are closed to days when national securi
  - Effective: 2024-03-22
  source text: On March 22, 2024, Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Trust (ETH) (the “Trust”) and the Delaware Trust Company, the trustee (the “Trustee”) of the Trust entered into Amendment No. 3 (the “Amendment No. 3”) to the Trust’s Amended and Restated Declaration of Trust and Trust Agreement (the “Trust Agreement”) in order to modify the definition of “Business Day” (as defined therein).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1725210/000095017024035633/0000950170-24-035633-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.