---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-339266"
form_type: "8-K"
ticker: "ETH"
cik: "0002020455"
company_name: "Grayscale Ethereum Staking Mini ETF"
filed_at: "2026-08-07T12:32:57+00:00"
generated_at: "2026-08-07T12:35:19.644127+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Staking Mini ETF adopts mandatory cash distribution framework for staking rewards

## Summary
- On Aug 6, 2026, entered Third Amended and Restated Trust Agreement requiring quarterly (intended monthly) cash distributions of net staking proceeds.
- Distributions paid after deducting Staking Fee and other expenses; amount depends on actual staking consideration received.
- Trust intends to file a prospectus supplement under Rule 424(b)(3) to update disclosure.
- Amendment also makes conforming changes to facilitate staking program and mandatory distribution framework.

## SEC filing metadata
- accession: 0001193125-26-339266
- form_type: 8-K
- ticker: ETH
- cik: 0002020455
- company_name: Grayscale Ethereum Staking Mini ETF
- filed_at: 2026-08-07T12:32:57+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2020455/000119312526339266/0001193125-26-339266-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2020455/000119312526339266/eth-20260806.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-339266
- JSON: https://secwatch.observer/filing/0001193125-26-339266.json
- Plain text: https://secwatch.observer/filing/0001193125-26-339266.txt

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