---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-082144"
form_type: "8-K"
ticker: "ETHE"
cik: "0001725210"
company_name: "Grayscale Ethereum Staking ETF"
filed_at: "2024-07-08T23:59:59+00:00"
generated_at: "2026-05-31T23:06:31.431999+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Trust sets July 18 record date for 1:1 ETH Mini Trust distribution

## Summary
- Record date July 18, 2024; each ETHE share entitles holder to 1 ETH share of Grayscale Ethereum Mini Trust.
- ETHE contributes 10% of its Ether holdings to the new ETH Trust as of record date.
- Distribution date no sooner than July 19, subject to SEC Form S-1 effectiveness and NYSE Arca listing approval.
- Expected tax-free for U.S. federal income tax purposes; no shareholder action required.
- ETH Trust intends to list on NYSE Arca under ticker 'ETH'.

## SEC filing metadata
- accession: 0000950170-24-082144
- form_type: 8-K
- ticker: ETHE
- cik: 0001725210
- company_name: Grayscale Ethereum Staking ETF
- filed_at: 2024-07-08T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1725210/000095017024082144/0000950170-24-082144-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1725210/000095017024082144/ethe-20240708.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-082144
- JSON: https://secwatch.observer/filing/0000950170-24-082144.json
- Plain text: https://secwatch.observer/filing/0000950170-24-082144.txt

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