---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-001587"
form_type: "8-K"
ticker: "ETHE"
cik: "0001725210"
company_name: "Grayscale Ethereum Staking ETF"
filed_at: "2026-01-05T23:59:59+00:00"
generated_at: "2026-05-16T11:41:09.422072+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Staking ETF issues first staking rewards ($0.083/share), name change effective Jan 5

## Summary
- Name changed to Grayscale Ethereum Staking ETF effective Jan 5, 2026; ticker ETHE unchanged.
- First U.S. crypto ETP to distribute staking rewards: total $9,397,326 or $0.083178 per share.
- Distribution payable Jan 6, 2026 to holders of record as of Jan 5; shares trade ex-distribution on Jan 5.
- Rewards earned from staking program Oct 6–Dec 31, 2025, net of sponsor, custodian, and staking provider fees.
- CEO Peter Mintzberg called it a landmark moment for Ethereum and the ETP industry.

## SEC filing metadata
- accession: 0001193125-26-001587
- form_type: 8-K
- ticker: ETHE
- cik: 0001725210
- company_name: Grayscale Ethereum Staking ETF
- filed_at: 2026-01-05T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 1.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1725210/000119312526001587/0001193125-26-001587-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1725210/000119312526001587/ethe-20260102.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-001587
- JSON: https://secwatch.observer/filing/0001193125-26-001587.json
- Plain text: https://secwatch.observer/filing/0001193125-26-001587.txt

## Key facts
- Material Agreements
  Grayscale Ethereum Staking ETF amended Amendment No. 1 (effective 2026-01-05).
  - Action: amendment
  - Effective: 2026-01-05
  source text: On January 2, 2026, the Sponsor entered into Amendment No. 1 (the “Amendment No. 1”) to the Third Amended and Restated Declaration of Trust and Trust Agreement (the “Trust Agreement”), dated as of September 25, 2025, as may be amended from time to time, which changes the name of the Trust, effective as of 12:01 a.m., New York City time, on January 5, 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1725210/000119312526001587/0001193125-26-001587-index.htm

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