Grayscale Ethereum Trust Files 8-K

TL;DR

Grayscale Ethereum Trust (ETH) filed an 8-K on March 1st, reporting auditor changes and financial docs.

AI Summary

On March 1, 2024, Grayscale Ethereum Trust (ETH) filed an 8-K report. The filing primarily concerns changes in the registrant's certifying accountant and includes financial statements and exhibits. The report was filed with the SEC on March 6, 2024.

Why It Matters

This filing indicates a change in the auditor for Grayscale Ethereum Trust, which could signal internal changes or a routine auditor rotation.

Risk Assessment

Risk Level: low — The filing is a routine disclosure of administrative and financial information without immediate market-moving news.

Key Numbers

• 000-56193 — SEC File Number (Identifies the specific filing with the SEC.)
• 82-6677805 — IRS Employer Identification No. (Tax identification number for the trust.)

Key Players & Entities

• Grayscale Ethereum Trust (ETH) (company) — Registrant
• 290 Harbor Drive, 4th Floor, Stamford, Connecticut 06902 (location) — Principal Executive Offices Address
• March 1, 2024 (date) — Date of earliest event reported
• March 6, 2024 (date) — Filing Date

FAQ

From the Filing

0000950170-24-027124.txt : 20240306 0000950170-24-027124.hdr.sgml : 20240306 20240306160422 ACCESSION NUMBER: 0000950170-24-027124 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 13 CONFORMED PERIOD OF REPORT: 20240301 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20240306 DATE AS OF CHANGE: 20240306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Grayscale Ethereum Trust (ETH) CENTRAL INDEX KEY: 0001725210 STANDARD INDUSTRIAL CLASSIFICATION: [6221] ORGANIZATION NAME: 09 Crypto Assets IRS NUMBER: 826677805 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-56193 FILM NUMBER: 24725824 BUSINESS ADDRESS: STREET 1: 290 HARBOR DRIVE STREET 2: 4TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06902 BUSINESS PHONE: 212 668 1427 MAIL ADDRESS: STREET 1: 290 HARBOR DRIVE STREET 2: 4TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06902 FORMER COMPANY: FORMER CONFORMED NAME: Ethereum Investment Trust DATE OF NAME CHANGE: 20171212 8-K 1 ethe-20240301.htm 8-K 8-K false 0001725210 0001725210 2024-03-01 2024-03-01   UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549   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): March 1, 2024     Grayscale Ethereum Trust (ETH) (Exact name of Registrant as Specified in Its Charter)     Delaware 000-56193 82-6677805 (State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.)           c/o Grayscale Investments, LLC 290 Harbor Drive, 4th Floor   Stamford , Connecticut   06902 (Address of Principal Executive Offices)   (Zip Code)   Registrant’s Telephone Number, Including Area Code: 212 668-1427   N/A (Former Name or Former Address, if Changed Since Last Report)   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:   ☐ 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)) Securities registered pursuant to Section 12(g) of the Act: Title of each class   Trading Symbol(s)   Name of each exchange on which registered Grayscale Ethereum Trust (ETH) Shares   ETHE   N/A Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐       Item 4.01 Changes in Registrant’s Certifying Accountant. (a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Trust (ETH) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024. Marcum’s responsibilities as the Trust’s independent registered public accounting firm ce