[Federal Register Volume 90, Number 33 (Thursday, February 20, 2025)]
[Notices]
[Pages 9985-10001]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-02820]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-102416; File No. SR-NYSEARCA-2025-09]


Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing 
of Proposed Rule Change, as Modified by Amendment No. 1, To List and 
Trade Shares of the Grayscale Dogecoin Trust Under NYSE Arca Rule 
8.201-E (Commodity-Based Trust Shares)

February 13, 2025.
    Pursuant to Section 19(b)(1) \1\ of the Securities Exchange Act of 
1934 (``Act'') \2\ and Rule 19b-4 thereunder,\3\ notice is hereby given 
that, on January 31, 2025, NYSE Arca, Inc. (``NYSE Arca'' or the 
``Exchange'') filed with the Securities and Exchange Commission (the 
``Commission'') a proposed rule change to list and trade shares of the 
Grayscale Dogecoin Trust under NYSE Arca Rule 8.201-E (Commodity-Based 
Trust Shares). On February 10, 2025, the Exchange filed Amendment No. 1 
to the proposed rule change, which replaced and superseded the original 
filing in its entirety. The proposed rule change, as modified by 
Amendment No. 1, is described in Items I, II, and III below, which 
Items have been prepared by the Exchange. The Commission is publishing 
this notice to solicit comments on the proposed rule change, as 
modified by Amendment No. 1, from interested persons.
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 15 U.S.C. 78a.
    \3\ 17 CFR 240.19b-4.
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I. Self-Regulatory Organization's Statement of the Terms of Substance 
of the Proposed Rule Change, as Modified by Amendment No. 1

    The Exchange proposes to list and trade shares of the following 
under NYSE Arca Rule 8.201-E: Grayscale Dogecoin Trust (DOGE) (the 
``Trust''). This Amendment No. 1 to SR-NYSEARCA-2025-09 replaces SR-
NYSEARCA-2025-09 as originally filed and supersedes such filing in its 
entirety. The proposed rule change is available on the Exchange's 
website at www.nyse.com, at the principal office of the Exchange, and 
at the Commission's Public Reference Room.

II. Self-Regulatory Organization's Statement of the Purpose of, and 
Statutory Basis for, the Proposed Rule Change, as Modified by Amendment 
No. 1

    In its filing with the Commission, the self-regulatory organization 
included statements concerning the purpose of, and basis for, the 
proposed rule change and discussed any comments it received on the 
proposed rule change. The text of those statements may be examined at 
the places specified in Item IV below. The Exchange has prepared 
summaries, set forth in sections A, B, and C below, of the most 
significant parts of such statements.

A. Self-Regulatory Organization's Statement of the Purpose of, and the 
Statutory Basis for, the Proposed Rule Change

1. Purpose
    Under NYSE Arca Rule 8.201-E, the Exchange may propose to list and/
or trade pursuant to unlisted trading privileges ``Commodity-Based 
Trust Shares.'' \4\ The Exchange proposes to list and trade shares 
(``Shares'') \5\ of the Trust pursuant to NYSE Arca Rule 8.201-E.\6\
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    \4\ Commodity-Based Trust Shares are securities issued by a 
trust that represent investors' discrete identifiable and undivided 
beneficial ownership interest in the commodities deposited into the 
Trust.
    \5\ The Shares are expected to be listed under the ticker symbol 
``GDOG.''
    \6\ The descriptions of the Trust, the Shares, and DOGE 
contained herein are based, in part, on the Trust's prospectus 
(``Prospectus'').
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    The sponsors of the Trust are Grayscale Operating, LLC and 
Grayscale Investments Sponsors, LLC (each, a ``Sponsor'' and, 
collectively, the ``Sponsors''),\7\ each a Delaware limited liability 
company. The Sponsors are indirect wholly owned subsidiaries of Digital 
Currency Group, Inc. (``Digital Currency Group''). The trustee for the 
Trust is Delaware Trust Company (``Trustee''). The custodian for the 
Trust is Coinbase Custody Trust Company, LLC (``Custodian'').\8\ The 
administrator and transfer agent of the Trust is expected to be BNY 
Mellon Asset Servicing, a division of The Bank of New York Mellon (the 
``Transfer Agent''). The distribution and marketing

[[Page 9986]]

agent for the Trust is expected to be Foreside Fund Services, LLC (the 
``Marketing Agent''). The index provider for the Trust is CoinDesk 
Indices, Inc. (the ``Index Provider'').
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    \7\ As of May 3, 2025, Grayscale Operating, LLC will cease to 
act as Sponsor of the Trust and Grayscale Investments Sponsors, LLC 
will be sole Sponsor of the Trust.
    \8\ According to the Memorandum, Digital Currency Group owns a 
minority interest in Coinbase, Inc., which is the parent company of 
the Custodian, representing less than 1.0% of its equity.
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    The Trust is a Delaware statutory trust formed on January 27, 2021 
that operates pursuant to a trust agreement between the Sponsor and the 
Trustee (``Trust Agreement''). The Trust has no fixed termination date.
Operation of the Trust
    According to the Confidential Private Placement Memorandum (the 
``Memorandum''), as will be described in the Prospectus, the Trust's 
assets consist solely of DOGE.\9\
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    \9\ The Trust may from time to time come into possession of 
Incidental Rights and/or IR Virtual Currency by virtue of its 
ownership of DOGE, generally through a fork in the Dogecoin 
Blockchain, an airdrop offered to holders of DOGE or other similar 
event. ``Incidental Rights'' are rights to acquire, or otherwise 
establish dominion and control over, any virtual currency or other 
asset or right, which rights are incident to the Trust's ownership 
of DOGE and arise without any action of the Trust, or of the Sponsor 
or Trustee on behalf of the Trust. ``IR Virtual Currency'' is any 
virtual currency tokens, or other asset or right, acquired by the 
Trust through the exercise (subject to the applicable provisions of 
the Trust Agreement) of any Incidental Right. Although the Trust is 
permitted to take certain actions with respect to Incidental Rights 
and IR Virtual Currency in accordance with its Trust Agreement, at 
this time the Trust will prospectively irrevocably abandon any 
Incidental Rights and IR Virtual Currency. In the event the Trust 
seeks to change this position, the Exchange would file a subsequent 
proposed rule change with the Commission.
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    Each Share represents a proportional interest, based on the total 
number of Shares outstanding, in the Trust's assets as determined by 
reference to the Index Price,\10\ less the Trust's expenses and other 
liabilities (which include accrued but unpaid fees and expenses). The 
Sponsor expects that the market price of the Shares will fluctuate over 
time in response to the market prices of DOGE. In addition, because the 
Shares reflect the estimated accrued but unpaid expenses of the Trust, 
the number of DOGE represented by a Share will gradually decrease over 
time as the Trust's DOGE are used to pay the Trust's expenses.
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    \10\ The ``Index Price'' means the U.S. dollar value of a DOGE 
derived from the Digital Asset Trading Platforms (as defined below) 
that are reflected in the CoinDesk Dogecoin Price Index (DCX) (the 
``Index''), calculated at 4:00 p.m., New York time, on each business 
day. For purposes of the Trust Agreement, the term Dogecoin Index 
Price has the same meaning as the Index Price as defined herein.
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    The activities of the Trust are limited to (i) issuing ``Baskets'' 
(as defined below) in exchange for DOGE transferred to the Trust as 
consideration in connection with creations, (ii) transferring or 
selling DOGE as necessary to cover the ``Sponsor's Fee'' \11\ and/or 
certain Trust expenses, (iii) transferring DOGE in exchange for Baskets 
surrendered for redemption (subject to obtaining regulatory approval 
from the Commission and approval of the Sponsor), (iv) causing the 
Sponsor to sell DOGE on the termination of the Trust, and (v) engaging 
in all administrative and security procedures necessary to accomplish 
such activities in accordance with the provisions of the Trust 
Agreement, the Custodian Agreement, the Index License Agreement, and 
the Participant Agreements (each as defined below).
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    \11\ The Sponsor's Fee means a fee, payable in DOGE, which 
accrues daily in U.S. dollars at an annual rate of currently 2.5%, 
but which will be lowered in connection with the Trust becoming an 
ETP, of the NAV Fee Basis Amount of the Trust as of 4:00 p.m., New 
York time, on each day, provided that for a day that is not a 
business day, the calculation of the Sponsor's Fee will be based on 
the NAV Fee Basis Amount from the most recent business day, reduced 
by the accrued and unpaid Sponsor's Fee for such most recent 
business day and for each day after such most recent business day 
and prior to the relevant calculation date. The ``NAV Fee Basis 
Amount'' is calculated in the manner set forth under ``Valuation of 
DOGE and Determination of NAV'' below.
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    The Trust will not be actively managed. It will not engage in any 
activities designed to obtain a profit from, or to ameliorate losses 
caused by, changes in the market prices of DOGE.
    The Trust is not a registered investment company under the 
Investment Company Act and the Sponsors believe that the Trust is not 
required to register under the Investment Company Act.
Investment Objective
    According to the Memorandum, and as further described below, the 
Trust's investment objective is for the value of the Shares (based on 
DOGE per Share) to reflect the value of the DOGE held by the Trust, 
determined by reference to the Index Price, less the Trust's expenses 
and other liabilities. While an investment in the Shares is not a 
direct investment in DOGE, the Shares are designed to provide investors 
with a cost-effective and convenient way to gain investment exposure to 
DOGE. Generally speaking, a substantial direct investment in DOGE may 
require expensive and sometimes complicated arrangements in connection 
with the acquisition, security and safekeeping of the DOGE and may 
involve the payment of substantial fees to acquire such DOGE from 
third-party facilitators through cash payments of U.S. dollars. Because 
the value of the Shares is correlated with the value of DOGE held by 
the Trust, it is important to understand the investment attributes of, 
and the market for, DOGE.
    The Trust uses the Index Price to calculate its ``NAV,'' \12\ which 
is the aggregate value, expressed in U.S. dollars, of the Trust's 
assets (other than U.S. dollars or other fiat currency), less the U.S. 
dollar value of the Trust's expenses and other liabilities calculated 
in the manner set forth under ``Valuation of DOGE and Determination of 
NAV.'' ``NAV per Share'' is calculated by dividing NAV by the number of 
Shares then outstanding.
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    \12\ While ``NAV'' is used in this filing, the Trust Agreement 
utilizes ``Digital Asset Holdings.''
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Valuation of DOGE and Determination of NAV
    The following is a description of the material terms of the Trust 
Agreement as they relate to valuation of the Trust's DOGE and the NAV 
calculations.
    On each business day at 4:00 p.m., New York time, or as soon 
thereafter as practicable (the ``Evaluation Time''), the Sponsor will 
evaluate the DOGE held by the Trust and calculate and publish the NAV 
of the Trust. To calculate the NAV, the Sponsor will:
    1. Determine the Index Price as of such business day.
    2. Multiply the Index Price by the Trust's aggregate number of DOGE 
owned by the Trust as of 4:00 p.m., New York time, on the immediately 
preceding day, less the aggregate number of DOGE payable as the accrued 
and unpaid Sponsor's Fee as of 4:00 p.m., New York time, on the 
immediately preceding day.
    3. Add the U.S. dollar value of DOGE, calculated using the Index 
Price, receivable under pending creation orders, if any, determined by 
multiplying the number of the Baskets represented by such creation 
orders by the Basket Amount and then multiplying such product by the 
Index Price.\13\
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    \13\ ``Baskets'' and ``Basket Amount'' have the meanings set 
forth in ``Creation and Redemption of Shares'' below.
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    4. Subtract the U.S. dollar amount of accrued and unpaid Additional 
Trust Expenses, if any.\14\
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    \14\ A ``Digital Asset Market'' is a ``Brokered Market,'' 
``Dealer Market,'' ``Principal-to-Principal Market'' or ``Exchange 
Market,'' as each such term is defined in the Financial Accounting 
Standards Board Accounting Standards Codification Master Glossary. 
The ``Digital Asset Trading Platform Market'' is the global trading 
platform market for the trading of DOGE, which consists of 
transactions on electronic Digital Asset Trading Platforms. A 
``Digital Asset Trading Platform'' is an electronic marketplace 
where trading participants may trade, buy and sell DOGE based on 
bid-ask trading. The largest Digital Asset Trading Platforms are 
online and typically trade on a 24-hour basis, publishing 
transaction price and volume data.
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    5. Subtract the U.S. dollar value of the DOGE, calculated using the 
Index Price,

[[Page 9987]]

to be distributed under pending redemption orders, if any, determined 
by multiplying the number of Baskets to be redeemed represented by such 
redemption orders by the Basket Amount and then multiplying such 
product by the Index Price (the amount derived from steps 1 through 5 
above, the ``NAV Fee Basis Amount'').
    6. Subtract the U.S. dollar amount of the Sponsor's Fee that 
accrues for such business day, as calculated based on the NAV Fee Basis 
Amount for such business day.
    In the event that the Sponsor determines that the primary 
methodology used to determine the Index Price is not an appropriate 
basis for valuation of the Trust's DOGE, the Sponsor will utilize the 
cascading set of rules as described in ``Determination of the Index 
Price When Index Price is Unavailable'' below.
DOGE and the DOGE Network \15\
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    \15\ The description of DOGE and the Dogecoin Network in this 
section was provided by the Sponsor and is based on the Memorandum.
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    According to the Memorandum, Dogecoin, or DOGE, is a digital asset 
that is created and transmitted through the operations of the peer-to-
peer Dogecoin Network, a decentralized network of computers that 
operates on cryptographic protocols. No single entity owns or operates 
the Dogecoin Network, the infrastructure of which is collectively 
maintained by a decentralized user base. The Dogecoin Network allows 
people to exchange tokens of value, called DOGE, which are recorded on 
a public transaction ledger known as a blockchain. DOGE can be used to 
pay for goods and services, including computational power on the 
Dogecoin Network, or it can be converted to fiat currencies, such as 
the U.S. dollar, at rates determined on Digital Asset Trading Platforms 
or in individual end-user-to-end-user transactions under a barter 
system.
    The Dogecoin protocol is a clone of the Litecoin protocol which, in 
turn, is a clone of the Bitcoin protocol. The Dogecoin Network was 
created in late 2013 by Jackson Palmer, an Adobe employee, and Billy 
Markus, an IBM employee, who thought the crypto-asset industry had 
become too serious and established an alternative crypto-asset as a 
joke based off the popular ``Doge'' internet meme featuring a Japanese 
female Shiba Inu dog called ``Kabosu.'' Since then, the number of core 
contributors to the Dogecoin Network has grown to over 40. Over 2,500 
merchants and retailers accept DOGE for goods and services, including 
the Dallas Mavericks and AMC, and DOGE has been donated for various 
charitable purposes, including to build a well in Kenya. Further, DOGE 
has been used as a means for social media users to tip other users, as 
a medium of exchange to purchase tickets for some National Basketball 
Association games, and as a means of payment to launch a satellite to 
the moon via SpaceX. Ultimately, the Dogecoin protocol shares many 
similarities with the Litecoin and Bitcoin protocols, with the Dogecoin 
protocol and Litecoin protocol sharing the same hashing algorithm. 
Although the Dogecoin protocol is very similar to the Litecoin and 
Bitcoin protocols, there are several key differences between the 
Dogecoin protocol and the Bitcoin and Litecoin protocols. These 
differences include a block generation time of approximately one minute 
for the Dogecoin protocol as compared to two and a half minutes for the 
Litecoin protocol and ten minutes for the Bitcoin protocol, and no cap 
on the number of DOGE tokens that will be created, as compared to caps 
of 84 million for LTC and 21 million for BTC. As a result of these 
differences, transactions using the Dogecoin Network occur 
significantly faster than transactions using the Litecoin and Bitcoin 
Networks and at a lower cost. The Dogecoin and Litecoin protocols also 
implemented ``crypt,'' a distinct hashing algorithm different from the 
Bitcoin protocol's SHA-256 hashing algorithm.
    The Dogecoin Network is decentralized and does not require 
governmental authorities or financial institution intermediaries to 
create, transmit or determine the value of DOGE. Rather, DOGE is 
created and allocated by the Dogecoin Network protocol through a 
``mining'' process. The value of DOGE is determined by the supply of 
and demand for DOGE on the Digital Asset Trading Platforms or in 
private end-user-to-end-user transactions.
    Similar to the Bitcoin and Litecoin Networks, the Dogecoin Network 
operates on a proof-of-work model. New DOGE is created and awarded to 
the miners of a block in the Dogecoin Blockchain for verifying 
transactions. The Dogecoin Blockchain is effectively a decentralized 
database that includes all blocks that have been mined by miners and it 
is updated to include new blocks as they are solved. Each DOGE 
transaction is broadcast to the Dogecoin Network and, when included in 
a block, recorded in the Dogecoin Blockchain. As each new block records 
outstanding DOGE transactions, and outstanding transactions are settled 
and validated through such recording, the Dogecoin Blockchain 
represents a complete, transparent and unbroken history of all 
transactions of the Dogecoin Network. For further details, see 
``Overview of Dogecoin--Creation of New DOGE'' below. While the 
Dogecoin Network initially had a random mining reward schedule where 
mining rewards would change every 69 days, the core developers have 
since implemented a flat miner reward of 10,000 DOGE per block that is 
expected to remain for the foreseeable future. As of December 31, 2024, 
approximately 147.4 billion DOGE were outstanding.
    Similar to Bitcoin and Litecoin, DOGE can be used to pay for goods 
and services or can be converted to fiat currencies, such as the U.S. 
dollar, at rates determined on Digital Asset Trading Platforms or in 
individual end-user-to-end-user transactions under a barter system. 
Additionally, DOGE is used to pay for transaction fees to miners for 
verifying transactions on the Dogecoin Network.
Overview of the Dogecoin Network's Operations
    In order to own, transfer or use DOGE directly on the Dogecoin 
Network (as opposed to through an intermediary, such as a custodian), a 
person generally must have internet access to connect to the Dogecoin 
Network. DOGE transactions may be made directly between end-users 
without the need for a third-party intermediary. To prevent the 
possibility of double-spending DOGE, a user must notify the Dogecoin 
Network of the transaction by broadcasting the transaction data to its 
network peers. The Dogecoin Network provides confirmation against 
double-spending by memorializing every transaction in the Dogecoin 
Blockchain, which is publicly accessible and transparent. This 
memorialization and verification against double-spending is 
accomplished through the Dogecoin Network mining process, which adds 
``blocks'' of data, including recent transaction information, to the 
Dogecoin Blockchain.
Brief Description of DOGE Transfers
    Prior to engaging in DOGE transactions directly on the Dogecoin 
Network, a user generally must first install on its computer or mobile 
device a Dogecoin Network software program that will allow the user to 
generate a private and public key pair associated with a DOGE address, 
commonly referred to as a ``wallet.'' The Dogecoin Network software 
program and the DOGE address also enable the user to connect to the 
Dogecoin Network and

[[Page 9988]]

transfer DOGE to, and receive DOGE from, other users.
    Each Dogecoin Network address, or wallet, is associated with a 
unique ``public key'' and ``private key'' pair. To receive DOGE, the 
DOGE recipient must provide its public key to the party initiating the 
transfer. This activity is analogous to a recipient for a transaction 
in U.S. dollars providing a routing address in wire instructions to the 
payor so that cash may be wired to the recipient's account. The payor 
approves the transfer to the address provided by the recipient by 
``signing'' a transaction that consists of the recipient's public key 
with the private key of the address from where the payor is 
transferring the DOGE. The recipient, however, does not make public or 
provide to the sender its related private key.
    Neither the recipient nor the sender reveal their private keys in a 
transaction, because the private key authorizes transfer of the funds 
in that address to other users. Therefore, if a user loses his private 
key, the user may permanently lose access to the DOGE contained in the 
associated address. Likewise, DOGE is irretrievably lost if the private 
key associated with them is deleted and no backup has been made. When 
sending DOGE, a user's Dogecoin Network software program must validate 
the transaction with the associated private key. In addition, since 
every computation on the Dogecoin Network requires processing power, 
there is a transaction fee involved with the transfer that is paid by 
the payor. The resulting digitally validated transaction is sent by the 
user's Dogecoin Network software program to the Dogecoin Network miners 
to allow transaction confirmation.
    As discussed in greater detail below in ``Creation of New DOGE,'' 
Dogecoin Network miners record and confirm transactions when they mine 
and add blocks of information to the Dogecoin Blockchain. When a miner 
mines a block, it creates that block, which includes data relating to 
(i) newly submitted and accepted transactions; (ii) a reference to the 
prior block in the Dogecoin Blockchain; and (iii) the satisfaction of 
the consensus mechanism to mine the block. The miner becomes aware of 
outstanding, unrecorded transactions through the data packet 
transmission and distribution discussed above.
    Upon the addition of a block included in the Dogecoin Blockchain, 
the Dogecoin Network software program of both the spending party and 
the receiving party will show confirmation of the transaction on the 
Dogecoin Blockchain and reflect an adjustment to the DOGE balance in 
each party's Dogecoin Network public key, completing the DOGE 
transaction. Once a transaction is confirmed on the Dogecoin 
Blockchain, it is irreversible.
    Some DOGE transactions are conducted ``off-blockchain'' and are 
therefore not recorded in the Dogecoin Blockchain. Some ``off-
blockchain'' transactions involve the transfer of control over, or 
ownership of, a specific digital wallet holding DOGE or the 
reallocation of ownership of certain DOGE in a pooled-ownership digital 
wallet, such as a digital wallet owned by a Digital Asset Trading 
Platform. In contrast to on-blockchain transactions, which are publicly 
recorded on the Dogecoin Blockchain, information and data regarding 
off-blockchain transactions are generally not publicly available. 
Therefore, off-blockchain transactions are not truly DOGE transactions 
in that they do not involve the transfer of transaction data on the 
Dogecoin Network and do not reflect a movement of DOGE between 
addresses recorded in the Dogecoin Blockchain. For these reasons, off-
blockchain transactions are subject to risks as any such transfer of 
DOGE ownership is not protected by the protocol behind the Dogecoin 
Network or recorded in, and validated through, the blockchain 
mechanism.
Creation of New DOGE
Initial Creation of DOGE
    The initial creation of DOGE was in 2013 connection with a clone of 
the Litecoin protocol, which in turn is a clone of the Bitcoin 
protocol. All additional DOGE have been created through the mining 
process.
Mining Process
    The Dogecoin Network is kept running by computers all over the 
world. In order to incentivize those who incur the computational costs 
of securing the network by validating transactions, there is a reward 
that is given to the computer that was able to create the latest block 
on the chain. Every minute, on average, a new block is added to the 
Dogecoin Blockchain with the latest transactions processed by the 
network, and the computer that generated this block is currently 
awarded 10,000 DOGE. Due to the nature of the algorithm for block 
generation, this process (generating a ``proof-of-work'') is guaranteed 
to be random. Over time, rewards are expected to be proportionate to 
the computational power of each machine.
    The process by which DOGE is ``mined'' results in new blocks being 
added to the Dogecoin Blockchain and new DOGE tokens being issued to 
the miners. Computers on the Dogecoin Network engage in a set of 
prescribed complex mathematical calculations in order to add a block to 
the Dogecoin Blockchain and thereby confirm DOGE transactions included 
in that block's data.
    To begin mining, a user can download and run Dogecoin Network 
mining software, which turns the user's computer into a ``node'' on the 
Dogecoin Network that validates blocks. Each block contains the details 
of some or all of the most recent transactions that are not 
memorialized in prior blocks, as well as a record of the award of DOGE 
to the miner who added the new block. Each unique block can be solved 
and added to the Dogecoin Blockchain by only one miner. Therefore, all 
individual miners and mining pools on the Dogecoin Network are engaged 
in a competitive process of constantly increasing their computing power 
to improve their likelihood of solving for new blocks. As more miners 
join the Dogecoin Network and its processing power increases, the 
Dogecoin Network adjusts the complexity of the block-solving equation 
to maintain a predetermined pace of adding a new block to the Dogecoin 
Blockchain approximately every minute. A miner's proposed block is 
added to the Dogecoin Blockchain once a majority of the nodes on the 
Dogecoin Network confirms the miner's work. Miners that are successful 
in adding a block to the Dogecoin Blockchain are automatically awarded 
DOGE for their effort and may also receive transaction fees paid by 
transferors whose transactions are recorded in the block. This reward 
system is the method by which new DOGE enter into circulation to the 
public.
    The Dogecoin Network is designed in such a way that the reward for 
adding new blocks to the Dogecoin Blockchain remains static over time.
Limits on DOGE Supply
    The Dogecoin Network is structured so that there is no limit on the 
amount of DOGE to be created, which are mined over time with the 
creation of each new block. The supply of new DOGE is mathematically 
controlled so that the number of DOGE grows at a limited rate pursuant 
to a fixed schedule. Approximately 5.2 billion DOGE are created each 
year.
    As of December 31, 2024, approximately 147.4 billion DOGE were 
outstanding.

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    Based on publicly available data, as of the date hereof, such DOGE 
are distributed across approximately 1.8 million wallets, with the top 
100 largest wallets holding approximately 65% of the circulating 
supply.\16\ These wallets may be owned by exchanges, custodians or 
other omnibus accounts and therefore may represent many 
individuals.\17\
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    \16\ See BitInfoCharts, ``Dogecoin Rich List,'' available at 
https://bitinfocharts.com/top-100-richest-dogecoin-addresses.html.
    \17\ See Doge.com ``Much Go Back--A whale holds nearly 30% of 
Dogecoin supply! Is this true?'' (Noting that a ``common source of 
FUD surrounding Dogecoin is the claim that certain wallets holding a 
large percentage of the supply are owned by private investors or so-
called ``whales''. In reality, many of the top Dogecoin wallets are 
cold wallets or hot wallets controlled by exchanges and brokers, and 
they thus represent Dogecoin held in custody for thousands--or 
hundreds of thousands, even--of people.''). Available at https://dogecoin.com/dogepedia/faq/dogecoin-whale-wallets/.
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    As discussed above, DOGE is used within the Dogecoin Network to pay 
gas fees and reward miners for their work securing the Dogecoin Network 
blockchain. According to the directory linked on the official DOGE 
website, over 2,500 merchants and retailers now accept DOGE. For 
example, from 2014 to as late as 2021, Twitch, a live-streaming 
platform, accepted DOGE as payment for their subscription services. In 
February 2024, Twitch began accepting DOGE for their Turbo 
Subscriptions.\18\ In March 2021, the Dallas Mavericks began accepting 
DOGE as payment for tickets and merchandise.\19\ From October 2021 to 
April 2022, AMC Theaters accepted DOGE for digital gift cards up to 
$200 per day through BitPay Wallet.\20\ Since April 2022, AMC has also 
been accepting DOGE for tickets and concessions through the AMC mobile 
app.\21\ DOGE can also be donated to certain entities for charitable 
purposes. For example, using BitPay, DOGE holders can also donate to a 
wide variety of charitable organizations, including American Cancer 
Society, American Red Cross, The Met, Sea-Watch and Against Malaria 
Foundation.\22\ The Dogecoin community has also donated DOGE to various 
charitable and other causes. For example, in January 2014, the Dogecoin 
community donated 27 million DOGE, worth approximately $30,000 at the 
time, to fund the Jamaican bobsled team's trip to the Sochi Winter 
Olympics.
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    \18\ See @Twitch, X/Twitter (Oct. 21, 2014), https://x.com/twitch/status/524616129096863744?s=46; @AlexGarlic, X/Twitter (Feb. 
3, 2021), https://x.com/alexgarlic/status/1357384341907779585?s=46 
(``We need this option again.'').
    \19\ See Thornton McEnry, ``Mark Cuban Says He Will Sell Dallas 
Mavericks Tickets for Dogecoin,'' New York Post (Mar. 4, 2021), 
available at https://nypost.com/2021/03/04/mark-cuban-says-he-will-sell-mavericks-tickets-for-dogecoin/.
    \20\ See Lucas Manfredi, ``AMC on track to accept Dogecoin, 
Shiba Inu crypto payments in 2022,'' Fox Business News (Jan. 6, 
2021), available at https://www.foxbusiness.com/markets/amc-dogecoin-shiba-inu-cryptocurrency-2022.
    \21\ See Lauren Forristal, ``The AMC mobile app for US theaters 
now accepts Dogecoin, Shiba Inu and other cryptocurrencies,'' 
Techcrunch (Apr. 18, 2022), available at https://techcrunch.com/2022/04/18/the-amc-mobile-app-for-u-s-theaters-now-accepts-dogecoin-shiba-inu-and-other-cryptocurrencies/.
    \22\ See ``Where Can I Spend Dogecoin? How to Pay with Doge,'' 
Bitpay.com, available at https://www.bitpay.com/blog/where-can-i-spend-dogecoin.
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Modifications to the DOGE Protocol
    The Dogecoin Network is an open source project with no official 
developer or group of developers that controls it. However, the 
Dogecoin Network's development has historically been overseen by a core 
group of developers. The core developers are able to access, and can 
alter, the Dogecoin Network source code and, as a result, they are 
responsible for quasi-official releases of updates and other changes to 
the Dogecoin Network's source code.
    The release of updates to the Dogecoin Network's source code does 
not guarantee that the updates will be automatically adopted. Users and 
miners must accept any changes made to the Dogecoin source code by 
downloading the proposed modification of the Dogecoin Network's source 
code. A modification of the Dogecoin Network's source code is effective 
only with respect to the Dogecoin users and miners that download it. If 
a modification is accepted by only a percentage of users and miners, a 
division in the Dogecoin Network will occur such that one network will 
run the pre-modification source code and the other network will run the 
modified source code. Such a division is known as a ``fork.'' 
Consequently, as a practical matter, a modification to the source code 
becomes part of the Dogecoin Network only if accepted by participants 
collectively having most of the processing power on the Dogecoin 
Network.
    Forms of Attack Against the Dogecoin Network All networked systems 
are vulnerable to various kinds of attacks. As with any computer 
network, the Dogecoin Network contains certain flaws. For example, the 
Dogecoin Network is currently vulnerable to a ``51% attack'' where, if 
a mining pool were to gain control of more than 50% of the hash rate 
for a digital asset, a malicious actor would be able to gain full 
control of the network and the ability to manipulate the Dogecoin 
Blockchain. As of the date of the Memorandum, the top three largest 
mining pools controlled over 50% of the hash rate of the Dogecoin 
Network.
    In addition, many digital asset networks have been subjected to a 
number of denial of service attacks, which has led to temporary delays 
in block creation and in the transfer of DOGE. Any similar attacks on 
the Dogecoin Network that impact the ability to transfer DOGE could 
have a material adverse effect on the price of DOGE and the value of 
the Shares.
Custody of the Trust's DOGE
    Digital assets and digital asset transactions are recorded and 
validated on blockchains, the public transaction ledgers of a digital 
asset network. Each digital asset blockchain serves as a record of 
ownership for all of the units of such digital asset, even in the case 
of certain privacy-preserving digital assets, where the transactions 
themselves are not publicly viewable. All digital assets recorded on a 
blockchain are associated with a public blockchain address, also 
referred to as a digital wallet. Digital assets held at a particular 
public blockchain address may be accessed and transferred using a 
corresponding private key.
Key Generation
    Public addresses and their corresponding private keys are generated 
by the Custodian in secret key generation ceremonies at secure 
locations inside faraday cages, which are enclosures used to block 
electromagnetic fields and thus mitigate against attacks. The Custodian 
uses quantum random number generators to generate the public and 
private key pairs.
    Once generated, private keys are encrypted, separated into 
``shards,'' and then further encrypted. After the key generation 
ceremony, all materials used to generate private keys, including 
computers, are destroyed. All key generation ceremonies are performed 
offline. No party other than the Custodian (including the Trust itself) 
has access to the private key shards of the Trust.
Key Storage
    Private key shards are distributed geographically in secure vaults 
around the world, including in the United States. The locations of the 
secure vaults may change regularly and are kept confidential by the 
Custodian for security purposes.
    The ``Digital Asset Account'' is a segregated custody account 
controlled and secured by the Custodian to store

[[Page 9990]]

private keys, which allows for the transfer of ownership or control of 
the Trust's DOGE on the Trust's behalf. The Digital Asset Account uses 
offline storage, or ``cold,'' mechanisms to secure the Trust's private 
keys. The term cold storage refers to a safeguarding method by which 
the private keys corresponding to digital assets are disconnected and/
or deleted entirely from the internet. Cold storage of private keys may 
involve keeping such keys on a non-networked (or ``air-gapped'') 
computer or electronic device or storing the private keys on a storage 
device (for example, a USB thumb drive) or printed medium (for example, 
papyrus, paper, or a metallic object). A digital wallet may receive 
deposits of digital assets but may not send digital assets without use 
of the digital assets' corresponding private keys. In order to send 
digital assets from a digital wallet in which the private keys are kept 
in cold storage, either the private keys must be retrieved from cold 
storage and entered into an online, or ``hot,'' digital asset software 
program to sign the transaction, or the unsigned transaction must be 
transferred to the cold server in which the private keys are held for 
signature by the private keys and then transferred back to the online 
digital asset software program. At that point, the user of the digital 
wallet can transfer its digital assets.
Security Procedures
    The Custodian is the custodian of the Trust's private keys (which, 
as noted above, facilitate the transfer of ownership or control of the 
Trust's DOGE) in accordance with the terms and provisions of the 
custodian agreement by and between the Custodian, the Sponsor and the 
Trust (the ``Custodian Agreement''). Transfers from the Digital Asset 
Account require certain security procedures, including, but not limited 
to, multiple encrypted private key shards, usernames, passwords and 2-
step verification. Multiple private key shards held by the Custodian 
must be combined to reconstitute the private key to sign any 
transaction in order to transfer the Trust's assets. Private key shards 
are distributed geographically in secure vaults around the world, 
including in the United States.
    As a result, if any one secure vault is ever compromised, this 
event will have no impact on the ability of the Trust to access its 
assets, other than a possible delay in operations, while one or more of 
the other secure vaults is used instead. These security procedures are 
intended to remove single points of failure in the protection of the 
Trust's assets.
    Transfers of DOGE to the Digital Asset Account will be available to 
the Trust once processed on the Dogecoin Blockchain.
    Subject to obtaining regulatory approval to operate a redemption 
program and authorization of the Sponsor, the process of accessing and 
withdrawing DOGE from the Trust to redeem a Basket by an Authorized 
Participant will follow the same general procedure as transferring DOGE 
to the Trust to create a Basket by an Authorized Participant, only in 
reverse.
    The Sponsor will maintain ownership and control of the Trust's DOGE 
in a manner consistent with good delivery requirements for spot 
commodity transactions.
DOGE Value
Digital Asset Trading Platform Valuation
    The value of DOGE is determined by the value that various market 
participants place on DOGE through their transactions. The most common 
means of determining the value of a DOGE is by surveying one or more 
Digital Asset Trading Platforms where DOGE is traded publicly and 
transparently (e.g., Coinbase, Crypto.com, and Kraken).
Digital Asset Trading Platform Public Market Data
    On each online Digital Asset Trading Platform, DOGE is traded with 
publicly disclosed valuations for each executed trade, measured by one 
or more fiat currencies such as the U.S. dollar or euro or by the 
widely used cryptocurrency Bitcoin. Over-the-counter dealers or market 
makers do not typically disclose their trade data.
    As of December 31, 2024, the Digital Asset Trading Platforms 
included in the Index were Coinbase, Crypto.com and Kraken. As further 
described below, the Sponsor and the Trust reasonably believe each of 
these Digital Asset Trading Platforms are in material compliance with 
applicable U.S. federal and state licensing requirements and maintain 
practices and policies designed to comply with anti-money laundering 
(``AML'') and know-your-customer (``KYC'') regulations.
     Coinbase: A U.S.-based trading platform registered as a 
money services business (``MSB'') with the Financial Crimes Enforcement 
Network (``FinCEN'') and licensed as a virtual currency business under 
the New York State Department of Financial Services (``NYDFS'') 
BitLicense as well as a money transmitter in various U.S. states.
     Crypto.com: A Singapore-based trading platform registered 
as an MSB with FinCEN and licensed as a money transmitter in various 
U.S. states. Crypto.com does not hold a BitLicense.
     Kraken: A U.S.-based trading platform registered as an MSB 
with FinCEN and licensed as a money transmitter in various U.S. states. 
Kraken does not hold a BitLicense.
    Currently, there are several Digital Asset Trading Platforms 
operating worldwide and online Digital Asset Trading Platforms 
represent a substantial percentage of DOGE buying and selling activity 
and provide the most data with respect to prevailing valuations of 
DOGE. These trading platforms include established trading platforms 
such as trading platforms included in the Index which provide a number 
of options for buying and selling DOGE. The below table reflects the 
trading volume in DOGE and market share of the DOGE-U.S. dollar trading 
pairs of each of the Digital Asset Trading Platforms included in the 
Index as of December 31, 2024 (collectively, ``Constituent Trading 
Platforms''), using data since the January 1, 2024:

----------------------------------------------------------------------------------------------------------------
                                                                                                Market share \1\
   DOGE Trading Platforms included in the Index as of December 31, 2024       Volume (DOGE)           (%)
----------------------------------------------------------------------------------------------------------------
Coinbase..................................................................    189,927,650,025              76.06
Kraken....................................................................     41,261,164,091              16.52
Crypto.com................................................................     11,000,868,182               4.41
                                                                           -------------------------------------
    Total U.S. Dollar-DOGE trading pair...................................    242,189,682,298              96.99
----------------------------------------------------------------------------------------------------------------
\1\ Market share is calculated using trading volume (in DOGE) for certain Digital Asset Trading Platforms
  including, Coinbase, Crypto.com and Kraken, as well as certain other large U.S.-dollar denominated Digital
  Asset Trading Platforms that were not included in the Index as of December 31, 2024, including Bitfinex,
  Bitstamp and Gemini.


[[Page 9991]]

The Index and the Index Price
    The Index is a U.S. dollar-denominated composite reference rate for 
the price of DOGE. The Index is designed to (1) mitigate the effects of 
fraud, manipulation and other anomalous trading activity from impacting 
the DOGE reference rate, (2) provide a real-time, volume-weighted fair 
value of DOGE and (3) appropriately handle and adjust for non-market 
related events.
    The Index Price is determined by the Index Provider through a 
process in which trade data is cleansed and compiled in such a manner 
as to algorithmically reduce the impact of anomalistic or manipulative 
trading. This is accomplished by adjusting the weight of each data 
input based on price deviation relative to the observable set, as well 
as recent and long-term trading volume at each venue relative to the 
observable set.
    The value of the Index is calculated and disseminated on a 24-hour 
basis and will be available on a continuous basis at https://www.coindesk.com/indices.
Constituent Trading Platform Selection
    According to the Memorandum, the Digital Asset Trading Platforms 
that are included in the Index are selected by the Index Provider 
utilizing a methodology that is guided by the International 
Organization of Securities Commissions (``IOSCO'') principles for 
financial benchmarks. For a trading platform to become a Constituent 
Trading Platform, it must satisfy each of the criteria listed below 
(the ``Inclusion Criteria''):
     Sufficient USD or USDC liquidity relative to the size of 
the listed assets;
     No evidence in the past 12 months of trading restrictions 
on individuals or entities that would otherwise meet the trading 
platform's eligibility requirements to trade;
     No evidence in the past 12 months of undisclosed 
restrictions on deposits or withdrawals from user accounts;
     Real-time price discovery;
     Limited or no capital controls; \23\
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    \23\ ``Capital controls'' in this context means governmental 
sanctions that would limit the movement of capital into, or out of, 
the jurisdiction in which such Digital Asset Trading Platforms 
operate.
---------------------------------------------------------------------------

     Transparent ownership including a publicly-known ownership 
entity;
     Publicly available language and policies addressing legal 
and regulatory compliance in the U.S., including KYC, AML and other 
policies designed to comply with relevant regulations that might apply 
to it;
     Be a trading platform that is licensed and able to service 
investors in one or more of the following jurisdictions:

[cir] United States
[cir] United Kingdom
[cir] European Union
[cir] Hong Kong
[cir] Singapore

     Offer programmatic spot trading of the trading pair \24\ 
and reliably publish trade prices and volumes on a real-time basis 
through Rest and Websocket APIs.
---------------------------------------------------------------------------

    \24\ Trading platforms with programmatic trading offer traders 
an application programming interface that permits trading by sending 
programmed commands to the trading platform.
---------------------------------------------------------------------------

    A Digital Asset Trading Platform is removed as a Constituent 
Trading Platform when it no longer satisfies the Inclusion Criteria. 
The Index Provider does not currently include data from over-the-
counter markets or derivatives platforms among the Constituent Trading 
Platforms. According to the Memorandum, over-the-counter data is not 
currently included because of the potential for trades to include a 
significant premium or discount paid for larger liquidity, which 
creates an uneven comparison relative to more active markets. There is 
also a higher potential for over-the-counter transactions to not be 
arms-length, and thus not be representative of a true market price.
    The Index Provider and the Sponsor have entered into the index 
license agreement, dated as of February 1, 2022 (as amended, the 
``Index License Agreement''), governing the Sponsor's use of the Index 
Price.\25\ Pursuant to the terms of the Index License Agreement, the 
Index Provider may adjust the calculation methodology for the Index 
Price without notice to, or consent of, the Trust or its shareholders. 
The Index Provider may decide to change the calculation methodology to 
maintain the integrity of the Index Price calculation should it 
identify or become aware of previously unknown variables or issues with 
the existing methodology that it believes could materially impact its 
performance and/or reliability. The Index Provider has sole discretion 
over the determination of Index Price and may change the methodologies 
for determining the Index Price from time to time. Shareholders will be 
notified of any material changes to the calculation methodology or the 
Index Price in the Trust's current reports and will be notified of all 
other changes that the Sponsor considers significant in the Trust's 
periodic or current reports. The Sponsor will determine the materiality 
of any changes to the Index Price on a case-by-case basis, in 
consultation with external counsel.
---------------------------------------------------------------------------

    \25\ Upon entering into the Index License Agreement, the Sponsor 
and the Index Provider terminated the license agreement between the 
parties dated as of February 28, 2019.
---------------------------------------------------------------------------

    The Index Provider may change the trading venues that are used to 
calculate the Index or otherwise change the way in which the Index is 
calculated at any time. For example, the Index Provider has scheduled 
quarterly reviews in which it may add or remove Constituent Trading 
Platforms that satisfy or fail the Inclusion Criteria. The Index 
Provider does not have any obligation to consider the interests of the 
Sponsor, the Trust, the shareholders, or anyone else in connection with 
such changes. While the Index Provider is not required to publicize or 
explain the changes or to alert the Sponsor to such changes, it has 
historically notified the Trust (and other subscribers to the Index) of 
any material changes to the Constituent Trading Platforms, including 
any additions or removals, contemporaneous with its issuance of press 
releases in connection with the same. The Sponsor will notify investors 
of any such material event by filing a current report on Form 8-K. 
Although the Index methodology is designed to operate without any 
manual intervention, rare events would justify manual intervention. 
Intervention of this kind would be in response to non-market-related 
events, such as the halting of deposits or withdrawals of funds on a 
Digital Asset Trading Platform, the unannounced closure of operations 
on a Digital Asset Trading Platform, insolvency or the compromise of 
user funds. In the event that such an intervention is necessary, the 
Index Provider would issue a public announcement through its website, 
API and other established communication channels with its clients.
Determination of the Index Price
    The Index applies an algorithm to the price of DOGE on the 
Constituent Trading Platforms calculated on a per second basis over a 
24-hour period. The Index's algorithm is expected to reflect a four-
pronged methodology to calculate the Index Price from the Constituent 
Trading Platforms:
     Volume Weighting: Constituent Trading Platforms with 
greater liquidity receive a higher weighting in the Index, increasing 
the ability to execute against (i.e., replicate) the Index in the 
underlying spot markets.
     Price-Variance Weighting: The Index Price reflects data 
points that are discretely weighted in proportion to their variance 
from the rest of the Constituent Trading Platforms. As the price at a 
particular trading platform

[[Page 9992]]

diverges from the prices at the rest of the Constituent Trading 
Platforms, its weight in the Index Price consequently decreases.
     Inactivity Adjustment: The Index Price algorithm penalizes 
stale activity from any given Constituent Trading Platform. When a 
Constituent Trading Platform does not have recent trading data, its 
weighting in the Index Price is gradually reduced until it is de-
weighted entirely. Similarly, once trading activity at a Constituent 
Trading Platform resumes, the corresponding weighting for that 
Constituent Trading Platform is gradually increased until it reaches 
the appropriate level.
     Manipulation Resistance: In order to mitigate the effects 
of wash trading and order book spoofing, the Index only includes 
executed trades in its calculation and the Index only includes 
Constituent Trading Platforms that charge trading fees to its users in 
order to attach a real, quantifiable cost to any manipulation attempts.
    The Index Provider re-evaluates the weighting algorithm on a 
periodic basis, but maintains discretion to change the way in which an 
Index Price is calculated based on its periodic review or in extreme 
circumstances and does not make the exact methodology to calculate the 
Index Price publicly available. Nonetheless, the Sponsors believe that 
the Index is designed to limit exposure to trading or price distortion 
of any individual Digital Asset Trading Platform that experiences 
periods of unusual activity or limited liquidity by discounting, in 
real-time, anomalous price movements at individual Digital Asset 
Trading Platforms.
    The Sponsors believe the Index Provider's selection process for 
Constituent Trading Platforms as well as the methodology of the Index 
Price's algorithm provides a more accurate picture of DOGE price 
movements than a simple average of Digital Asset Trading Platform spot 
prices, and that the weighting of DOGE prices on the Constituent 
Trading Platforms limits the inclusion of data that is influenced by 
temporary price dislocations that may result from technical problems, 
limited liquidity or fraudulent activity elsewhere in the DOGE spot 
market. By referencing multiple trading venues and weighting them based 
on trade activity, the Sponsors believe that the impact of any 
potential fraud, manipulation or anomalous trading activity occurring 
on any single venue is reduced.
    If the Index Price becomes unavailable, or if the Sponsor 
determines in good faith that such Index Price does not reflect an 
accurate price for DOGE, then the Sponsor will, on a best efforts 
basis, contact the Index Provider to obtain the Index Price directly 
from the Index Provider. If after such contact such Index Price remains 
unavailable or the Sponsor continues to believe in good faith that such 
Index Price does not reflect an accurate price for DOGE, then the 
Sponsor will employ a cascading set of rules to determine the Index 
Price, as described below in ``Determination of the Index Price When 
Index Price is Unavailable.''
    The Trust values its DOGE for operational purposes by reference to 
the Index Price. The Index Price is the value of DOGE as represented by 
the Index, calculated at 4:00 p.m., New York time, on each business 
day.
Illustrative Example
    For the purposes of illustration, outlined below are examples of 
how the attributes that impact weighting and adjustments in the 
aforementioned methodology may be utilized to generate the Index Price 
for a digital asset. For example, Constituent Trading Platforms used to 
calculate the Index Price of the digital asset may include trading 
platforms such as Coinbase, Kraken, LMAX Digital, and Crypto.com.
    The Index Price algorithm, as described above, is designed to 
account for manipulation at the outset by only including data from 
executed trades on Constituent Trading Platforms that charge trading 
fees. Then, the below-listed elements may impact the weighting of the 
Constituent Trading Platforms on the Index Price as follows:
     Volume Weighting: Each Constituent Trading Platform will 
be weighted to appropriately reflect the trading volume share of the 
Constituent Trading Platform relative to all the Constituent Trading 
Platforms during this same period. For example, an average hourly 
weighting of 67.06%, 14.57%, 11.88%, and 6.49% for Coinbase, Kraken, 
LMAX Digital, and Crypto.com, respectively, would represent each 
Constituent Trading Platform's share of trading volume during the same 
period.
     Inactivity Adjustment: Assume that a Constituent Trading 
Platform represented a 14% weighting on the Index Price of the digital 
asset, which is based on the per-second calculations of its trading 
volume and price-variance relative to the cohort of Constituent Trading 
Platforms included in such Index, and then went offline for 
approximately two hours. The index algorithm would automatically 
recognize inactivity and start de-weighting the Constituent Trading 
Platform at the 3-minute mark and continue to do so over a 7-minute 
period until its influence was effectively zero, 10 minutes after 
becoming inactive. As soon as trading activity resumed at the 
Constituent Trading Platform, the index algorithm would re-weight it to 
the appropriate weighting based on trading volume and price-variance 
relative to the cohort of Constituent Trading Platforms included in the 
Index. Due to the period of inactivity, it would re-weight the 
Constituent Trading Platform activity to a weight lower than its 
original weighting--for example, to 12%.
     Price-Variance Weighting: The price-variance weighting 
adjustment is a relative measure of each Constituent Trading Platform 
versus the cohort of Constituent Trading Platforms. The further the 
price at a Constituent Trading Platform is from the mean price of the 
cohort, the less influence that trading platform's price will have on 
the algorithm that produces the Index Price, as the trading platform 
data is discretely weighted in proportion to their variance from the 
rest of the trading platforms on a per-second basis and there is no 
minimum threshold the variance must meet for this adjustment to take 
place. For example, assume that for a one-hour period, the digital 
asset's execution prices on one Constituent Trading Platform were 
trading more than 7% higher than the average execution prices on 
another Constituent Trading Platform. The algorithm is designed to 
automatically detect the anomaly (price variance) and reduce that 
specific Constituent Trading Platform's weighting during that one-hour 
period, ensuring a spot reference price that is more reflective of 
broader market activity.
Determination of the Index Price When Index Price Is Unavailable
    The Sponsor uses the following cascading set of rules to calculate 
the Index Price when the Index Price is unavailable.\26\ For the 
avoidance of doubt, the Sponsor will employ the below rules 
sequentially and in the order as presented below, should one or more 
specific rule(s) fail:
---------------------------------------------------------------------------

    \26\ The Sponsor updated these rules on January 11, 2022.
---------------------------------------------------------------------------

    1. Index Price = The price set by the Index as of 4:00 p.m., New 
York time, on the valuation date.\27\ If the Index becomes unavailable, 
or if the Sponsor determines in good faith that the Index does not 
reflect an accurate price, then the Sponsor will, on a best efforts 
basis, contact the Index Provider to obtain the

[[Page 9993]]

Index Price directly from the Index Provider. If after such contact the 
Index remains unavailable or the Sponsor continues to believe in good 
faith that the Index does not reflect an accurate price, then the 
Sponsor will employ the next rule to determine the Index Price. There 
are no predefined criteria to make a good faith assessment and it will 
be made by the Sponsor in its sole discretion.
---------------------------------------------------------------------------

    \27\ The valuation date is any day for which the value of the 
DOGE in the Trust may be calculated utilizing the Index Price.
---------------------------------------------------------------------------

    2. Index Price = The price set by Coin Metrics Real-Time Rate (the 
``Secondary Index'') as of 4:00 p.m., New York time, on the valuation 
date (the ``Secondary Index Price''). The Secondary Index Price is a 
real-time reference rate price, calculated using trade data from 
constituent markets selected by Coin Metrics, Inc. (the ``Secondary 
Index Provider''). The Secondary Index Price is calculated by applying 
weighted-median techniques to such trade data where half the weight is 
derived from the trading volume on each constituent market and half is 
derived from inverse price variance, where a constituent market with 
high price variance as a result of outliers or market anomalies 
compared to other constituent markets is assigned a smaller weight. If 
the Secondary Index becomes unavailable, or if the Sponsor determines 
in good faith that the Secondary Index does not reflect an accurate 
price, then the Sponsor will, on a best efforts basis, contact the 
Secondary Index Provider to obtain the Secondary Index Price directly 
from the Secondary Index Provider. If after such contact the Secondary 
Index remains unavailable or the Sponsor continues to believe in good 
faith that the Secondary Index does not reflect an accurate price, then 
the Sponsor will employ the next rule to determine the Index Price. 
There are no predefined criteria to make a good faith assessment and it 
will be made by the Sponsor in its sole discretion.
    3. Index Price = The price set by the Trust's principal market (as 
defined in the Memorandum) (the ``Tertiary Pricing Option'') as of 4:00 
p.m., New York time, on the valuation date. The Tertiary Pricing Option 
is a spot price derived from the principal market's public data feed 
that is believed to be consistently publishing pricing information as 
of 4:00 p.m., New York time, and is provided to the Sponsor via an 
application programming interface. If the Tertiary Pricing Option 
becomes unavailable, or if the Sponsor determines in good faith that 
the Tertiary Pricing Option does not reflect an accurate price, then 
the Sponsor will, on a best efforts basis, contact the Tertiary Pricing 
Provider to obtain the Tertiary Pricing Option directly from the 
Tertiary Pricing Provider. If after such contact the Tertiary Pricing 
Option remains unavailable after such contact or the Sponsor continues 
to believe in good faith that the Tertiary Pricing Option does not 
reflect an accurate price, then the Sponsor will employ the next rule 
to determine the Index Price. There are no predefined criteria to make 
a good faith assessment and it will be made by the Sponsor in its sole 
discretion.
    4. Index Price = The Sponsor will use its best judgment to 
determine a good faith estimate of the Index Price. There are no 
predefined criteria to make a good faith assessment and it will be made 
by the Sponsor in its sole discretion.
    In the event of a fork, the Index Provider may calculate the Index 
Price based on a digital asset that the Sponsor does not believe to be 
an appropriate asset of the Trust (i.e., a digital asset other than 
DOGE).\28\ In this event, the Sponsor has full discretion to use a 
different index provider or calculate the Index Price itself using its 
best judgment. In such an event, the Exchange will submit a proposed 
rule filing to contemplate the assets that would subsequently be held 
by the Trust.
---------------------------------------------------------------------------

    \28\ According to the Prospectus, the Dogecoin Network operates 
using open-source protocols, meaning that any user can download the 
software, modify it and then propose that the users and validators 
of DOGE adopt the modification. When a modification is introduced 
and a substantial majority of users and validators' consent to the 
modification, the change is implemented and the network remains 
uninterrupted. However, if less than a substantial majority of users 
and validators' consent to the proposed modification, and the 
modification is not compatible with the software prior to its 
modification, the consequence would be what is known as a ``hard 
fork'' of the Dogecoin Network, with one group running the pre-
modified software and the other running the modified software. The 
effect of such a fork would be the existence of two versions of DOGE 
running in parallel, yet lacking interchangeability. Forks may also 
occur as a network community's response to a significant security 
breach.
---------------------------------------------------------------------------

    The Sponsor may, in its sole discretion, select a different index 
provider, select a different index price provided by the Index 
Provider, calculate the Index Price by using the cascading set of rules 
set forth above, or change the cascading set of rules set forth above 
at any time.\29\
---------------------------------------------------------------------------

    \29\ The Sponsor will provide notice of any such changes in the 
Trust's periodic or current reports and, if the Sponsor makes such a 
change other than on an ad hoc or temporary basis, will file a 
proposed rule change with the Commission.
---------------------------------------------------------------------------

The Structure and Operation of the Trust Protects Investors
    As described below, the Sponsor believes the structure and 
operation of the Trust are designed to mitigate fraudulent and 
manipulative acts and practices, to protect investors and the public 
interest. The Sponsors accordingly believe the Commission should 
approve the listing and trading of Shares of the Trust.
Design of the Index
    The Sponsors believe the Index represents an effective means to 
mitigate the impact of potential fraud and manipulation on the 
reference price for DOGE. The Index operates materially similarly to 
CoinDesk Bitcoin Price Index (XBX).
    The Trust has priced its Shares based on the Index since the launch 
of the Trust. The Sponsors believe that the Index can (i) mitigate the 
effects of fraud, manipulation and other anomalous trading activity on 
the DOGE reference rate, (ii) provide a real-time, volume-weighted fair 
value of DOGE and (iii) appropriately handle and adjust for non-market 
related events.
    As described in more detail below, the Sponsors believe that the 
Index accomplishes those objectives in the following ways:
    1. The Index tracks the Digital Asset Trading Platform Market price 
through trading activity at ``U.S.-Compliant Trading Platforms''; \30\
---------------------------------------------------------------------------

    \30\ ``U.S.-Compliant Trading Platforms'' are trading platforms 
in the Digital Asset Trading Platform Market that are required to 
comply with applicable U.S. federal and state licensing requirements 
and practices regarding AML and KYC regulations. All Constituent 
Trading Platforms are U.S.-Compliant Trading Platforms. ``Non-U.S.-
Compliant Trading Platforms'' are all other trading platforms in the 
Digital Asset Trading Platform Market. As of the date of this 
filing, the U.S.-Compliant Trading Platforms that the Index Provider 
considered for inclusion in the Index were Bitfinex, Bitstamp, 
Coinbase, Crypto.com, Gemini, Kraken and LMAX Digital. From these 
U.S.-Compliant Trading Platforms, the Index Provider then applies 
additional Inclusion Criteria to determine the Constituent Trading 
Platforms.
---------------------------------------------------------------------------

    2. The Index mitigates the impact of instances of fraud, 
manipulation, and other anomalous trading activity in real-time through 
systematic adjustments;
    3. The Index is constructed and maintained by an expert third-party 
index provider, allowing for prudent handling of non-market-related 
events; and
    4. The Index mitigates the impact of instances of fraud, 
manipulation, and other anomalous trading activity concentrated on any 
one specific trading platform through a cross-trading platform 
composite index rate.
    1. The Index tracks the Digital Asset Trading Platform Market price 
through trading activity at ``U.S.-Compliant Trading Platforms.''
    To reduce the risk of fraud, manipulation, and other anomalous

[[Page 9994]]

trading activity from impacting the Index, only U.S.-Compliant Trading 
Platforms are eligible to be included in the Index.
    The Index maintains a minimum number of three trading platforms and 
a maximum number of five trading platforms to track the Digital Asset 
Trading Platform Market while offering replicability for traders and 
market makers.\31\
---------------------------------------------------------------------------

    \31\ According to the Sponsors, the more trading platforms 
included in the Index, the more ability there is for traders and 
market makers to trade against the Index by arbitraging price 
differences. For example, in the event of variances between DOGE 
prices on Constituent Trading Platforms and non-Constituent Trading 
Platforms, arbitrage trading opportunities would exist. These 
discrepancies generally consolidate over time, as price differences 
across trading platforms are realized and capitalized upon by 
traders and market makers.
---------------------------------------------------------------------------

    U.S.-Compliant Trading Platforms possess safeguards that protect 
against fraud and manipulation. For example, U.S.-Compliant Trading 
Platforms regulated by the NYDFS under the BitLicense program are 
required to have regulatory requirements to implement measures designed 
to effectively detect, prevent, and respond to fraud, attempted fraud, 
market manipulation, and similar wrongdoing, and to monitor, control, 
investigate and report back to the NYDFS regarding any wrongdoing.\32\ 
These trading platforms also have the following obligations: \33\
---------------------------------------------------------------------------

    \32\ See, e.g., ``DFS Takes Action to Deter Fraud and 
Manipulation in Virtual Currency Markets,'' available at https://www.dfs.ny.gov/about/press/pr1802071.htm.
    \33\ See ``New York's Final ``BitLicense'' Rule: Overview and 
Changes from July 2014 Proposal,'' June 5, 2015, Davis Polk, 
available at https://www.davispolk.com/files/new_yorks_final_bitlicense_rule_overview_changes_july_2014_proposal.pdf.
---------------------------------------------------------------------------

     Submission of audited financial statements including 
income statements, statements of assets/liabilities, insurance, and 
banking;
     Compliance with capitalization requirements set at NYDFS's 
discretion;
     Prohibitions against the sale or encumbrance to protect 
full reserves of custodian assets;
     Fingerprints and photographs of employees with access to 
customer funds;
     Retention of a qualified Chief Information Security 
Officer and annual penetration testing/audits;
     Documented business continuity and disaster recovery plan, 
independently tested annually; and
     Participation in an independent exam by NYDFS.
    Other U.S.-Compliant Trading Platforms have voluntarily implemented 
certain measures to protect against common forms of market 
manipulation.\34\
---------------------------------------------------------------------------

    \34\ As of the date of this filing, one of the three Constituent 
Trading Platforms, Coinbase, is regulated by NYDFS.
---------------------------------------------------------------------------

    Furthermore, all U.S.-Compliant Trading Platforms are considered 
MSBs that are subject to FinCEN's federal and state reporting 
requirements that provide additional safeguards. For example, 
unscrupulous traders may be less likely to engage in fraudulent or 
manipulative acts and practices on trading platforms that (1) report 
suspicious activity to FinCEN as money services businesses, (2) report 
to state regulators as money transmitters, and/or (3) require customer 
identification through KYC procedures. U.S.-Compliant Trading Platforms 
are required to: \35\
---------------------------------------------------------------------------

    \35\ See BSA Requirements for MSBs, FinCEN website: https://www.fincen.gov/bsarequirements-msbs.
---------------------------------------------------------------------------

     Identify people with ownership stakes or controlling roles 
in the MSB;
     Establish a formal Anti-Money Laundering (AML) policy in 
place with documentation, training, independent review, and a named 
compliance officer;
     Implement strict customer identification and verification 
policies and procedures;
     File Suspicious Activity Reports (SARs) for suspicious 
customer transactions;
     File Currency Transaction Reports (CTRs) for cash-in or 
cash-out transactions greater than $10,000; and
     Maintain a five-year record of currency exchanges greater 
than $1,000 and money transfers greater than $3,000.
    2. The Index mitigates the impact of instances of fraud, 
manipulation, and other anomalous trading activity in real-time through 
systematic adjustments.
    The Index is calculated once every second according to a systematic 
methodology that relies on observed trading activity on the Constituent 
Trading Platforms. While the precise methodology underlying the Index 
is currently proprietary, the key elements of the Index are outlined 
below:
     Volume Weighting: Constituent Trading Platforms with 
greater liquidity receive a higher weighting in the Index, increasing 
the ability to execute against (i.e., replicate) the Index in the 
underlying spot markets.
     Price-Variance Weighting: The Index reflects data points 
that are discretely weighted in proportion to their variance from the 
rest of the Constituent Trading Platforms. As the price at a 
Constituent Trading Platform diverges from the prices at the rest of 
the Constituent Trading Platforms, its weight in the Index consequently 
decreases.
     Inactivity Adjustment: The Index algorithm penalizes stale 
activity from any given Constituent Trading Platform. When a 
Constituent Trading Platform does not have recent trading data, its 
weighting in the Index is gradually reduced, until it is de-weighted 
entirely. Similarly, once trading activity at the Constituent Trading 
Platform resumes, the corresponding weighting for that Constituent 
Trading Platform is gradually increased until it reaches the 
appropriate level.
     Manipulation Resistance: In order to mitigate the effects 
of wash trading and order book spoofing, the Index only includes 
executed trades in its calculation and the Index only includes 
Constituent Trading Platforms that charge trading fees to its users in 
order to attach a real, quantifiable cost to any manipulation attempts.
    The Index Provider reviews and periodically updates the Constituent 
Trading Platforms included in the Index by utilizing a methodology that 
is guided by the IOSCO principles for financial benchmarks.
    3. The Index is constructed and maintained by an expert third-party 
index provider, allowing for prudent handling of non-market-related 
events.
    The Index Provider reviews and periodically updates which trading 
platforms are included in the Index by utilizing a methodology that is 
guided by the IOSCO principles for financial benchmarks.
    According to the Index methodology, for a trading platform to 
become a Constituent Trading Platform, it must satisfy each of the 
following Inclusion Criteria:
     Sufficient USD or USDC liquidity relative to the size of 
the listed assets;
     No evidence in the past 12 months of trading restrictions 
on individuals or entities that would otherwise meet the trading 
platform's eligibility requirements to trade;
     No evidence in the past 12 months of undisclosed 
restrictions on deposits or withdrawals from user accounts;
     Real-time price discovery;
     Limited or no capital controls;
     Transparent ownership including a publicly-known ownership 
entity;
     Publicly available language and policies addressing legal 
and regulatory compliance in the U.S., including KYC, AML and other 
policies designed to comply with relevant regulations that might apply 
to it;
     Be a trading platform that is licensed and able to service 
investors in one or more of the following jurisdictions:


[[Page 9995]]


[cir] United States
[cir] United Kingdom
[cir] European Union
[cir] Hong Kong
[cir] Singapore; and

     Offer programmatic spot trading of the trading pair and 
reliably publish trade prices and volumes on a real-time basis through 
Rest and Websocket APIs.
    Although the Index methodology is designed to operate without any 
human interference, rare events would justify manual intervention. 
Manual intervention would only be in response to ``non-market-related 
events'' (e.g., halting of deposits or withdrawals of funds, 
unannounced closure of trading platform operations, insolvency, 
compromise of user funds, etc.). In the event that such an intervention 
is necessary, the Index Provider would issue a public announcement 
through its website, API and other established communication channels 
with its clients.\36\
---------------------------------------------------------------------------

    \36\ To the extent any such intervention has a material impact 
on the Trust, the Sponsor will also issue a public announcement.
---------------------------------------------------------------------------

    4. The Index mitigates the impact of instances of fraud, 
manipulation and other anomalous trading activity concentrated on any 
one specific trading platform through a cross-trading platform 
composite index rate.
    The Index is based on the price and volume data of multiple U.S.-
Compliant Trading Platforms that satisfy the Index Provider's Inclusion 
Criteria. By referencing multiple trading venues and weighting them 
based on trade activity, the impact of any potential fraud, 
manipulation, or anomalous trading activity occurring on any single 
venue is reduced. Specifically, the effects of fraud, manipulation, or 
anomalous trading activity occurring on any single venue are de-
weighted and consequently diluted by non-anomalous trading activity 
from other Constituent Trading Platforms.
    Although the Index is designed to accurately capture the market 
price of DOGE, third parties may be able to purchase and sell DOGE on 
public or private markets not included among the constituent Digital 
Asset Trading Platforms of the Index, and such transactions may take 
place at prices materially higher or lower than the Index Price. 
Moreover, there may be variances in the prices of DOGE on the various 
Digital Asset Trading Platforms, including as a result of differences 
in fee structures or administrative procedures on different Digital 
Asset Trading Platforms. For example, based on data provided by the 
Index Provider,\37\ on any given day during the twelve months ended 
December 31, 2024, the maximum differential between the 4:00 p.m., New 
York time spot price of any single Digital Asset Trading Platform 
included in the Index and the Index Price was 5.69% (however, if the 
Sponsor removed this one exceptional day, the next maximum differential 
would be 2.63%) and the average of the maximum differentials of the 
4:00 p.m., New York time spot price of each Digital Asset Trading 
Platform included in the Index and the Index Price was 3.60%. During 
this same period, the average differential between the 4:00 p.m., New 
York time spot prices of all the Digital Asset Trading Platforms 
included in the Index and the Index Price was 0.03% (and if the Sponsor 
removed the one exceptional day of a relatively higher maximum 
differential of 5.69%, the average differential would be 0.02%).
---------------------------------------------------------------------------

    \37\ All Digital Asset Trading Platforms that were included in 
the Index throughout the period were considered in this analysis.
---------------------------------------------------------------------------

    Additionally, given pricing on the Digital Asset Trading Platforms 
is known to the market, the Sponsors believe that, even if efforts to 
manipulate the price of DOGE at 4:00 p.m., Eastern Time (``E.T.''). 
were successful on a Digital Asset Trading Platform, the effect of such 
activity on the pricing of the Trust would be mitigated due to the 
controls embedded in the structure of the Index.
    Accordingly, the Sponsors believe that the Index has proven its 
ability to (i) mitigate the effects of fraud, manipulation and other 
anomalous trading activity on the DOGE reference rate, (ii) provide a 
real-time, volume-weighted fair value of DOGE and (iii) appropriately 
handle and adjust for non-market related events.
Creation and Redemption of Shares
    Authorized Participants may submit orders to create or redeem 
Shares under procedures for ``Cash Orders.''
    The Authorized Participants will deliver only cash to create Shares 
and will receive only cash when redeeming Shares. Further, Authorized 
Participants will not directly or indirectly purchase, hold, deliver, 
or receive DOGE as part of the creation or redemption process or 
otherwise direct the Trust or a third party with respect to purchasing, 
holding, delivering, or receiving DOGE as part of the creation or 
redemption process.
    The Trust will create Shares by receiving DOGE from a third party 
that is not the Authorized Participant, and the Trust, or an affiliate 
of the Trust (and in any event not the Authorized Participant), is 
responsible for selecting the third party to deliver the DOGE. Further, 
the third party will not be acting as an agent of the Authorized 
Participant with respect to the delivery of the DOGE to the Trust or 
acting at the direction of the Authorized Participant with respect to 
the delivery of the DOGE to the Trust. The Trust will redeem Shares by 
delivering DOGE to a third party that is not the Authorized 
Participant, and the Trust, or an affiliate of the Trust (and in any 
event not the Authorized Participant), is responsible for selecting the 
third party to receive the DOGE. Further, the third party will not be 
acting as an agent of the Authorized Participant with respect to the 
receipt of the DOGE from the Trust nor acting at the direction of the 
Authorized Participant with respect to the receipt of the DOGE from the 
Trust.
    Cash Orders are made through the participation of a Liquidity 
Provider \38\ who obtains or receives DOGE in exchange for cash, and 
are facilitated by the Transfer Agent and Grayscale Investments 
Sponsors, LLC, acting in its capacity as the Liquidity Engager. 
Liquidity Providers are not party to the Participant Agreements (as 
defined below) and are engaged separately by the Liquidity Engager.
---------------------------------------------------------------------------

    \38\ A ``Liquidity Provider'' means one or more eligible 
companies that facilitate the purchase and sale of DOGE in 
connection with creations or redemptions pursuant to Cash Orders. 
The Liquidity Providers with which Grayscale Investments Sponsors, 
LLC, acting other than in its capacity as the Sponsor (in such other 
capacity, the ``Liquidity Engager'') will engage in DOGE 
transactions are third parties that are not affiliated with the 
Sponsor or the Trust and are not acting as agents of the Trust, the 
Sponsor, or any Authorized Participant, and all transactions will be 
done on an arms-length basis. Except for the contractual 
relationships between each Liquidity Provider and Grayscale 
Investments Sponsors, LLC in its capacity as the Liquidity Engager, 
there is no contractual relationship between each Liquidity Provider 
and the Trust, the Sponsor, or any Authorized Participant. When 
seeking to buy DOGE in connection with creations or sell DOGE in 
connection with redemptions, the Liquidity Engager will seek to 
obtain commercially reasonable prices and terms from the approved 
Liquidity Providers. Once agreed upon, the transaction will 
generally occur on an ``over-the-counter'' basis.
---------------------------------------------------------------------------

    According to the Registration Statement, the Trust creates Baskets 
(as described below) of Shares only upon receipt of DOGE and redeems 
Shares only by distributing DOGE. ``Authorized Participants'' are the 
only persons that may place orders to create and redeem Baskets. Each 
Authorized Participant must (i) be a registered broker-dealer and (ii) 
enter into an agreement with the Sponsor and Transfer Agent that 
provides the procedures for the creation and redemption of Baskets and 
for the delivery of DOGE required for the

[[Page 9996]]

creation and redemption of Baskets via a Liquidity Provider (each, a 
``Participant Agreement''). An Authorized Participant may act for its 
own account or as agent for broker-dealers, custodians and other 
securities market participants that wish to create or redeem Baskets. 
Shareholders who are not Authorized Participants will only be able to 
create or redeem their Shares through an Authorized Participant.
    The Trust issues Shares to and redeems Shares from Authorized 
Participants on an ongoing basis, but only in one or more ``Baskets'' 
(with a Basket being a block of 10,000 Shares). The Trust will not 
issue fractions of a Basket.
    The creation and redemption of Baskets will be made only in 
exchange for the delivery to the Trust, or the distribution by the 
Trust, of the number of whole and fractional DOGE represented by each 
Basket being created or redeemed, which is determined by dividing (x) 
the number of DOGE owned by the Trust at 4:00 p.m., New York time, on 
the trade date of a creation or redemption order, after deducting the 
number of DOGE representing the U.S. dollar value of accrued but unpaid 
fees and expenses of the Trust (converted using the Index Price at such 
time, and carried to the eighth decimal place), by (y) the number of 
Shares outstanding at such time (with the quotient so obtained 
calculated to one one-hundred-millionth of one DOGE (i.e., carried to 
the eighth decimal place)), and multiplying such quotient by 10,000 
(the ``Basket Amount''). The U.S. dollar value of a Basket is 
calculated by multiplying the Basket Amount by the Index Price as of 
the trade date (the ``Basket NAV''). The Basket NAV multiplied by the 
number of Baskets being created or redeemed is referred to as the 
``Total Basket NAV.'' All questions as to the calculation of the Basket 
Amount will be conclusively determined by the Sponsor and will be final 
and binding on all persons interested in the Trust. The number of DOGE 
represented by a Share will gradually decrease over time as the Trust's 
DOGE are used to pay the Trust's expenses.
    The creation of Baskets requires the delivery by the Authorized 
Participant of a cash amount equivalent to the Total Basket Amount and 
the redemption of Baskets requires the distribution to the Authorized 
Participant of a cash amount equivalent to the Total Basket Amount.
    Although the Trust creates Baskets only upon the receipt of DOGE, 
and redeems Baskets only by distributing DOGE, an Authorized 
Participant will submit Cash Orders, pursuant to which the Authorized 
Participant will deposit cash with, or accept cash from, the Transfer 
Agent in connection with the creation and redemption of Baskets.
    Cash Orders will be facilitated by the Transfer Agent and Liquidity 
Engager, acting other than in its capacity as Sponsor. On an order-by-
order basis, the Liquidity Engager will engage one or more Liquidity 
Providers to obtain or receive DOGE in exchange for cash in connection 
with such order, as described in more detail below.
    Unless the Sponsor requires that a Cash Order be effected at actual 
execution prices (an ``Actual Execution Cash Order''),\39\ each 
Authorized Participant that submits a Cash Order to create or redeem 
Baskets (a ``Variable Fee Cash Order'') \40\ will pay a fee (the 
``Variable Fee'') based on the Total Basket NAV, and any price 
differential of DOGE between the trade date and the settlement date 
will be borne solely by the Liquidity Provider until such DOGE have 
been received or liquidated by the Trust. The Variable Fee is intended 
to cover all of a Liquidity Provider's expenses in connection with the 
creation or redemption order, including any DOGE trading platform fees 
that the Liquidity Provider incurs in connection with buying or selling 
DOGE. The amount may be changed by the Sponsor in its sole discretion 
at any time, and Liquidity Providers will communicate to the Sponsor in 
advance the Variable Fee they would be willing to accept in connection 
with a Variable Fee Cash Order, based on market conditions and other 
factors existing at the time of such Variable Fee Cash Order.
---------------------------------------------------------------------------

    \39\ With respect to a creation or redemption pursuant to an 
Actual Execution Cash Order, as between the Trust and an Authorized 
Participant, the Authorized Participant is responsible for the 
dollar cost of the difference between the DOGE price utilized in 
calculating Total Basket NAV on the trade date and the price at 
which the Trust acquires or disposes of the DOGE on the settlement 
date. If the price realized in acquiring or disposing of the 
corresponding Total Basket Amount is higher than the Total Basket 
NAV, the Authorized Participant will bear the dollar cost of such 
difference, in the case of a creation, by delivering cash in the 
amount of such shortfall (the ``Additional Creation Cash'') to the 
Cash Account or, in the case of a redemption, with the amount of 
cash to be delivered to the Authorized Participant being reduced by 
the amount of such difference (the ``Redemption Cash Shortfall''). 
If the price realized in acquiring the corresponding Total Basket 
Amount is lower than the Total Basket NAV, the Authorized 
Participant will benefit from such difference, with the Trust 
promptly returning cash in the amount of such excess (the ``Excess 
Creation Cash'') to the Authorized Participant.
    \40\ Unless the Sponsor determines otherwise in its sole 
discretion based on market conditions and other factors existing at 
the time of such Cash Order, all creations and redemptions pursuant 
to Cash Orders are expected to be executed as Variable Fee Cash 
Orders, and any price differential of DOGE between the trade date 
and the settlement date will be borne solely by the Liquidity 
Provider until such DOGE have been received by the Trust.
---------------------------------------------------------------------------

    Alternatively, the Sponsor may require that a Cash Order be 
effected as an Actual Execution Cash Order, in its sole discretion 
based on market conditions and other factors existing at the time of 
such Cash Order, and under such circumstances, any price differential 
of DOGE between the trade date and the settlement date will be borne 
solely by the Authorized Participant until such DOGE have been received 
or liquidated by the Trust.
    In the case of creations, to transfer the Total Basket Amount to 
the Trust's Digital Asset Account, the Liquidity Provider will transfer 
DOGE to one of the public key addresses associated with the Digital 
Asset Account and as provided by the Sponsor. In the case of 
redemptions, the same procedure is conducted, but in reverse, using the 
public key addresses associated with the wallet of the Liquidity 
Provider and as provided by such party. All such transactions will be 
conducted on the Dogecoin Blockchain and parties acknowledge and agree 
that such transfers may be irreversible if done incorrectly.
    Authorized Participants do not pay a transaction fee to the Trust 
in connection with the creation or redemption of Baskets, but there may 
be transaction fees associated with the validation of the transfer of 
DOGE by the DOGE Network, which will be paid by the Custodian in the 
case of redemptions and the Authorized Participant or the Liquidity 
Provider in the case of creations. Service providers may charge 
Authorized Participants administrative fees for order placement and 
other services related to creation of Baskets. As discussed above, 
Authorized Participants will also pay the Variable Fee in connection 
with Variable Fee Cash Orders. Under certain circumstances, Authorized 
Participants may also be required to deposit additional cash in the 
Cash Account, or be entitled to receive excess cash from the Cash 
Account, in connection with creations and redemptions pursuant to 
Actual Execution Cash Orders. Authorized Participants will receive no 
fees, commissions or other form of compensation or inducement of any 
kind from either the Sponsor or the Trust and no such person has any 
obligation or responsibility to the Sponsor or the Trust to effect any 
sale or resale of Shares.
    The following is a summary of the procedures for the creation and 
redemption of Baskets.

[[Page 9997]]

Creation Procedures
    On any business day, an Authorized Participant may place an order 
with the Transfer Agent to create one or more Baskets.
    Cash Orders for creation must be placed with the Transfer Agent no 
later than 1:59:59 p.m., New York time.
    The Sponsor may in its sole discretion limit the number of Shares 
created pursuant to Cash Orders on any specified day without notice to 
the Authorized Participants and may direct the Marketing Agent to 
reject any Cash Orders in excess of such capped amount. In exercising 
its discretion to limit the number of Shares created pursuant to Cash 
Orders, the Sponsor expects to take into consideration a number of 
factors, including the availability of Liquidity Providers to 
facilitate Cash Orders and the cost of processing Cash Orders.
    Creations under Cash Orders will take place as follows, where ``T'' 
is the trade date and each day in the sequence must be a business day. 
Before a creation order is placed, the Sponsor determines if such 
creation order will be a Variable Fee Cash Order or an Actual Execution 
Cash Order, which determination is communicated to the Authorized 
Participant.

------------------------------------------------------------------------
                                          Settlement date (T+1, or T+2,
             Trade date (T)               as established at the time of
                                                 order placement)
------------------------------------------------------------------------
 The Authorized Participant       The Authorized
 places a creation order with the         Participant delivers to the
 Transfer Agent.                          Cash Account: \1\
 The Marketing Agent accepts     (x) in the case of a Variable
 (or rejects) the creation order, which   Fee Cash Order, the Total
 is communicated to the Authorized        Basket NAV, plus any Variable
 Participant by the Transfer Agent.       Fee; or
 The Sponsor notifies the        (y) in the case of an Actual
 Liquidity Provider of the creation       Execution Cash Order, the
 order.                                   Total Basket NAV, plus any
 The Sponsor determines the       Additional Creation Cash, less
 Total Basket NAV and any Variable Fee    any Excess Creation Cash, if
 and Additional Creation Cash as soon     applicable (such amount, as
 as practicable after 4:00 p.m., New      applicable, the ``Required
 York time.                               Creation Cash'').
                                          The Liquidity Provider
                                          transfers the Total Basket
                                          Amount to the Trust's Digital
                                          Asset Account.
                                          Once the Trust is in
                                          simultaneous possession of (x)
                                          the Total Basket Amount and
                                          (y) the Required Creation
                                          Cash, the Trust issues the
                                          aggregate number of Shares
                                          corresponding to the Baskets
                                          ordered by the Authorized
                                          Participant, which the
                                          Transfer Agent holds for the
                                          benefit of the Authorized
                                          Participant.
                                          Cash equal to the
                                          Required Creation Cash is
                                          delivered to the Liquidity
                                          Provider from the Cash
                                          Account.
                                          The Transfer Agent
                                          delivers Shares to the
                                          Authorized Participant by
                                          crediting the number of
                                          Baskets created to the
                                          Authorized Participant's DTC
                                          account.
------------------------------------------------------------------------
\1\ The ``Cash Account'' means the account maintained by the Transfer
  Agent for purposes of receiving cash from, and distributing cash to,
  Authorized Participants in connection with creations and redemptions
  pursuant to Cash Orders. For the avoidance of doubt, the Trust shall
  have no interest (beneficial, equitable or otherwise) in the Cash
  Account or any cash held therein.

Redemption Procedures
    The procedures by which an Authorized Participant can redeem one or 
more Baskets mirror the procedures for the creation of Baskets. On any 
business day, an Authorized Participant may place a redemption order 
specifying the number of Baskets to be redeemed.
    The redemption of Shares pursuant to Cash Orders will only take 
place if approved by the Sponsor in writing, in its sole discretion and 
on a case-by-case basis. In exercising its discretion to approve the 
redemption of Shares pursuant to Cash Orders, the Sponsor expects to 
take into consideration a number of factors, including the availability 
of Liquidity Providers to facilitate Cash Orders and the cost of 
processing Cash Orders.
    Cash Orders for redemption must be placed no later than 1:59:59 
p.m., New York time on each business day. The Authorized Participants 
may only redeem Baskets and cannot redeem any Shares in an amount less 
than a Basket.
    Redemptions under Cash Orders will take place as follows, where 
``T'' is the trade date and each day in the sequence must be a business 
day. Before a redemption order is placed, the Sponsor determines if 
such redemption order will be a Variable Fee Cash Order or an Actual 
Execution Cash Order, which determination is communicated to the 
Authorized Participant.

------------------------------------------------------------------------
                                          Settlement date (T+1 (or T+2,
             Trade date (T)                 on case-by-case basis, as
                                              approved by Sponsor))
------------------------------------------------------------------------
 The Authorized Participant       The Authorized
 places a redemption order with the       Participant delivers Baskets
 Transfer Agent.                          to be redeemed from its DTC
 The Marketing Agent accepts      account to the Transfer Agent.
 (or rejects) the redemption order,       The Liquidity Provider
 which is communicated to the             delivers to the Cash Account:
 Authorized Participant by the Transfer  (x) in the case of a Variable
 Agent.                                   Fee Cash Order, the Total
 The Sponsor notifies the         Basket NAV less any Variable
 Liquidity Provider of the redemption     Fee; or
 order.                                  (y) in the case of an Actual
 The Sponsor determines the       Execution Cash Order, the
 Total Basket NAV and, in the case of a   actual proceeds to the Trust
 Variable Fee Cash Order, any Variable    from the liquidation of the
 Fee, as soon as practicable after 4:00   Total Basket Amount (such
 p.m., New York time.                     amount, as applicable, the
                                          ``Required Redemption Cash'').
                                          Once the Trust is in
                                          simultaneous possession of (x)
                                          the Total Basket Amount and
                                          (y) the Required Redemption
                                          Cash, the Transfer Agent
                                          cancels the Shares comprising
                                          the number of Baskets redeemed
                                          by the Authorized Participant.

[[Page 9998]]

 
                                          The Custodian sends
                                          the Liquidity Provider the
                                          Total Basket Amount, and cash
                                          equal to the Required
                                          Redemption Cash is delivered
                                          to the Authorized Participant
                                          from the Cash Account.
------------------------------------------------------------------------

Suspension or Rejection of Orders and Total Basket Amount
    The creation or redemption of Shares may be suspended generally, or 
refused with respect to particular requested creations or redemptions, 
during any period when the transfer books of the Transfer Agent are 
closed or if circumstances outside the control of the Sponsor or its 
delegates make it for all practicable purposes not feasible to process 
creation orders or redemption orders or for any other reason at any 
time or from time to time.\41\ The Transfer Agent may reject an order 
or, after accepting an order, may cancel such order if: (i) such order 
is not presented in proper form as described in the Participant 
Agreement, (ii) the transfer of the Total Basket Amount comes from an 
account other than a DOGE wallet address that is known to the Custodian 
as belonging to a Liquidity Provider or (iii) the fulfillment of the 
order, in the opinion of counsel, might be unlawful, among other 
reasons. None of the Sponsor or its delegates will be liable for the 
suspension, rejection or acceptance of any creation order or redemption 
order.
---------------------------------------------------------------------------

    \41\ Extenuating circumstances outside of the control of the 
Sponsor and its delegates or that could cause the transfer books of 
the Transfer Agent to be closed are outlined in the Participant 
Agreement and include, for example, public service or utility 
problems, power outages resulting in telephone, telecopy and 
computer failures, acts of God such as fires, floods or extreme 
weather conditions, market conditions or activities causing trading 
halts, systems failures involving computer or other information 
systems, including any failures or outages of the Dogecoin Network, 
affecting the Authorized Participant, the Sponsor, the Trust, the 
Transfer Agent, the Marketing Agent and the Custodian and similar 
extraordinary events.
---------------------------------------------------------------------------

Availability of Information
    The Trust's website will be (https://grayscale.com/crypto-products/grayscale-doge-trust/) will include quantitative information on a per 
Share basis updated on a daily basis, including, (i) the current NAV 
per Share daily and the prior business day's NAV per Share and the 
reported closing price of the Shares; (ii) the mid-point of the bid-ask 
price \42\ as of the time the NAV per Share is calculated (``Bid-Ask 
Price'') and a calculation of the premium or discount of such price 
against such NAV per Share; and (iii) data in chart format displaying 
the frequency distribution of discounts and premiums of the daily Bid-
Ask Price against the NAV per Share, within appropriate ranges, for 
each of the four previous calendar quarters (or for as long as the 
Trust has been trading as an ETP if shorter). In addition, on each 
business day the Trust's website will provide pricing information for 
the Shares.
---------------------------------------------------------------------------

    \42\ The bid-ask price of the Trust is determined using the 
highest bid and lowest offer on the Consolidated Tape as of the time 
of calculation of the closing day NAV.
---------------------------------------------------------------------------

    One or more major market data vendors, will provide an intra-day 
indicative value (``IIV'') per Share updated every 15 seconds, as 
calculated by the Exchange or a third party financial data provider 
during the Exchange's Core Trading Session (9:30 a.m. to 4:00 p.m., 
E.T.). The IIV will be calculated using the same methodology as the NAV 
per Share of the Trust (as described above), specifically by using the 
prior day's closing NAV per Share as a base and updating that value 
during the NYSE Arca Core Trading Session to reflect changes in the 
value of the Index during the trading day.
    The IIV disseminated during the NYSE Arca Core Trading Session 
should not be viewed as an actual real-time update of the NAV per 
Share, which will be calculated only once at the end of each trading 
day. The IIV will be widely disseminated on a per Share basis every 15 
seconds during the NYSE Arca Core Trading Session by one or more major 
market data vendors. In addition, the IIV will be available through on-
line information services.
    The NAV for the Trust will be calculated by the Sponsor once a day 
and will be disseminated daily to all market participants at the same 
time. To the extent that the Sponsor has utilized the cascading set of 
rules described in ``Index Price'' above, the Trust's website will note 
the valuation methodology used and the price per DOGE resulting from 
such calculation. Quotation and last-sale information regarding the 
Shares will be disseminated through the facilities of the Consolidated 
Tape Association (``CTA'').
    Quotation and last sale information for DOGE will be widely 
disseminated through a variety of major market data vendors, including 
Bloomberg and Reuters. In addition, real-time price (and volume) data 
for DOGE is available by subscription from Reuters and Bloomberg. The 
spot price of DOGE is available on a 24-hour basis from major market 
data vendors, including Bloomberg and Reuters. Information relating to 
trading, including price and volume information, in DOGE will be 
available from major market data vendors and from the trading platforms 
on which DOGE are traded. The normal trading hours for Digital Asset 
Trading Platforms are 24-hours per day, 365-days per year.
    On each business day, the Sponsor will publish the Index Price, the 
Trust's NAV, and the NAV per Share on the Trust's website as soon as 
practicable after its determination. If the NAV and NAV per Share have 
been calculated using a price per DOGE other than the Index Price for 
such Evaluation Time, the publication on the Trust's website will note 
the valuation methodology used and the price per DOGE resulting from 
such calculation.
    The Trust will provide website disclosure of its NAV daily. The 
website disclosure of the Trust's NAV will occur at the same time as 
the disclosure by the Sponsor of the NAV to Authorized Participants so 
that all market participants are provided such portfolio information at 
the same time. Therefore, the same portfolio information will be 
provided on the public website as well as in electronic files provided 
to Authorized Participants. Accordingly, each investor will have access 
to the current NAV of the Trust through the Trust's website, as well as 
from one or more major market data vendors.
    The value of the Index, as well as additional information regarding 
the Index, will be available on a continuous basis.
    Information regarding market price and trading volume of the Shares 
will be continually available on a real-time basis throughout the day 
on brokers' computer screens and other electronic services.
    Information regarding the previous day's closing price and trading 
volume information for the Shares will be published daily in the 
financial section of newspapers.
Trading Rules
    The Exchange deems the Shares to be equity securities, thus 
rendering trading in the Shares subject to the Exchange's

[[Page 9999]]

existing rules governing the trading of equity securities. Shares will 
trade on the NYSE Arca Marketplace from 4:00 a.m. to 8:00 p.m., E.T. in 
accordance with NYSE Arca Rule 7.34-E (Early, Core, and Late Trading 
Sessions). The Exchange has appropriate rules to facilitate 
transactions in the Shares during all trading sessions. As provided in 
NYSE Arca Rule 7.6-E, the minimum price variation (``MPV'') for quoting 
and entry of orders in equity securities traded on the NYSE Arca 
Marketplace is $0.01, with the exception of securities that are priced 
less than $1.00, for which the MPV for order entry is $0.0001.
    The Shares will conform to the initial and continued listing 
criteria under NYSE Arca Rule 8.201-E. The trading of the Shares will 
be subject to NYSE Arca Rule 8.201-E(g), which sets forth certain 
restrictions on Equity Trading Permit Holders (``ETP Holders'') acting 
as registered Market Makers in Commodity-Based Trust Shares to 
facilitate surveillance. The Exchange represents that, for initial and 
continued listing, the Trust will be in compliance with Rule 10A-3 \43\ 
under the Act, as provided by NYSE Arca Rule 5.3-E. A minimum of 
100,000 Shares of the Trust will be outstanding at the commencement of 
trading on the Exchange.
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    \43\ With respect to the application of Rule 10A-3 (17 CFR 
240.10A-3) under the Act, the Trust relies on the exemption 
contained in Rule 10A-3(c)(7).
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Trading Halts
    With respect to trading halts, the Exchange may halt or suspend 
trading in the Shares of the Trust in accordance with its rules. 
Additionally, trading in Shares of the Trust will be halted if the 
circuit breaker parameters in NYSE Arca Rule 7.12-E have been reached. 
Trading also may be halted because of market conditions or for reasons 
that, in the view of the Exchange, make trading in the Shares 
inadvisable.
    The Exchange may halt trading during the day in which an 
interruption to the dissemination of the IIV or the value of the Index 
occurs. If the interruption to the dissemination of the IIV or the 
value of the Index persists past the trading day in which it occurred, 
the Exchange will halt trading no later than the beginning of the 
trading day following the interruption. In addition, if the Exchange 
becomes aware that the NAV per Share is not disseminated to all market 
participants at the same time, it will halt trading in the Shares until 
such time as the NAV per Share is available to all market participants.
Surveillance
    The Exchange represents that trading in the Shares of the Trust on 
the Exchange will be subject to the existing trading surveillances 
administered by the Exchange, as well as cross-market surveillances 
administered by the Financial Industry Regulatory Authority (``FINRA'') 
on behalf of the Exchange, which are designed to detect potential 
violations of Exchange rules and applicable federal securities laws 
with respect to the Shares of the Trust trading on the Exchange.\44\ 
The Exchange represents that these procedures are adequate to properly 
monitor Exchange trading of the Shares in all trading sessions and to 
deter and detect violations of Exchange rules and federal securities 
laws with respect to the Shares of the Trust trading on the Exchange.
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    \44\ FINRA conducts cross-market surveillances on behalf of the 
Exchange pursuant to a regulatory services agreement. The Exchange 
is responsible for FINRA's performance under this regulatory 
services agreement.
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    The existing surveillances referred to above generally focus on 
detecting securities trading outside their normal trading patterns, 
which could be indicative of manipulative or other violative activity 
with respect to the Shares of the Trust. When such situations are 
detected, surveillance analysis follows and investigations are opened, 
where appropriate, to review the behavior of all relevant parties for 
all relevant trading violations.
    The Exchange or FINRA, on behalf of the Exchange, or both, may 
communicate regarding trading in the Shares with other markets and 
other entities that are members of the Intermarket Surveillance Group 
(``ISG''). The Exchange or FINRA, on behalf of the Exchange, or both, 
may obtain trading information regarding trading in the Shares and DOGE 
derivatives from such markets and other entities. In addition, the 
Exchange may obtain information regarding trading in the Shares and 
DOGE derivatives from markets and other entities with which the 
Exchange has in place a comprehensive surveillance sharing agreement 
(``CSSA'').\45\ The Exchange is also able to obtain information from 
ETP Holders regarding their trading (as principal or agent) in the 
Shares and any underlying DOGE, options on DOGE futures, or any other 
DOGE derivatives.\46\
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    \45\ For a list of the current members of ISG, see 
www.isgportal.org. The Exchange notes that not all components of the 
Trust may trade on markets that are members of ISG or with which the 
Exchange has in place a CSSA.
    \46\ See NYSE Arca Rule 10.8210.
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    In addition, under NYSE Arca Rule 8.201-E(g), an ETP Holder acting 
as a registered Market Maker in the Shares is required to provide the 
Exchange with information relating to its accounts for trading in any 
underlying commodity, related futures or options on futures, or any 
other related derivatives. Commentary .04 of NYSE Arca Rule 11.3-E 
requires an ETP Holder acting as a registered Market Maker, and its 
affiliates, in the Shares to establish, maintain and enforce written 
policies and procedures reasonably designed to prevent the misuse of 
any material nonpublic information with respect to such products, any 
components of the related products, any physical asset or commodity 
underlying the product, applicable currencies, underlying indexes, 
related futures or options on futures, and any related derivative 
instruments (including the Shares). As a general matter, the Exchange 
has regulatory jurisdiction over its ETP Holders and their associated 
persons, which include any person or entity controlling an ETP Holder. 
To the extent the Exchange may be found to lack jurisdiction over a 
subsidiary or affiliate of an ETP Holder that does business only in 
commodities or futures contracts and that subsidiary or affiliate is a 
member of another regulatory organization, the Exchange could obtain 
information regarding the activities of such subsidiary or affiliate 
through surveillance sharing agreements with regulatory organizations 
to the extent the Exchange has such an agreement with that regulatory 
organization.
    In addition, the Exchange also has a general policy prohibiting the 
distribution of material, non-public information by its employees.
    All statements and representations made in this filing regarding 
(a) the description of the index, portfolio, or reference assets of the 
Trust, (b) limitations on index or portfolio holdings or reference 
assets, or (c) the applicability of Exchange listing rules specified in 
this rule filing shall constitute continued listing requirements for 
listing the Shares on the Exchange.
    The Sponsor has represented to the Exchange that it will advise the 
Exchange of any failure by the Trust to comply with the continued 
listing requirements, and, pursuant to its obligations under Section 
19(g)(1) of the Act, the Exchange will monitor for compliance with the 
continued listing requirements. If the Trust is not in compliance with 
the applicable listing requirements, the Exchange will commence 
delisting procedures under NYSE Arca Rule 5.5-E(m).

[[Page 10000]]

Information Bulletin
    Prior to the commencement of trading, the Exchange will inform its 
ETP Holders in an ``Information Bulletin'' of the special 
characteristics and risks associated with trading the Shares. 
Specifically, the Information Bulletin will discuss the following: (1) 
the procedures for creations of Shares in Baskets; (2) NYSE Arca Rule 
9.2-E(a), which imposes a duty of due diligence on its ETP Holders to 
learn the essential facts relating to every customer prior to trading 
the Shares; (3) information regarding how the value of the Index and 
NAV are disseminated; (4) the possibility that trading spreads and the 
resulting premium or discount on the Shares may widen during the 
Opening and Late Trading Sessions, when an updated IIV will not be 
calculated or publicly disseminated; (5) the requirement that members 
deliver a prospectus to investors purchasing newly issues Shares prior 
to or concurrently with the confirmation of a transaction; and (6) 
trading information. The Exchange notes that investors purchasing 
Shares directly from the Trust will receive a prospectus.
    In addition, the Information Bulletin will reference that the Trust 
is subject to various fees and expenses as described in the Memorandum. 
The Information Bulletin will disclose that information about the 
Shares of the Trust is publicly available on the Trust's website.
    The Information Bulletin will also discuss any relief, if granted, 
by the Commission or the staff from any rules under the Act.
2. Statutory Basis
    The basis under the Act for this proposed rule change is the 
requirement under Section 6(b)(5) \47\ that an exchange have rules that 
are designed to prevent fraudulent and manipulative acts and practices, 
to promote just and equitable principles of trade, to remove 
impediments to, and perfect the mechanism of a free and open market 
and, in general, to protect investors and the public interest.
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    \47\ 15 U.S.C. 78f(b)(5).
---------------------------------------------------------------------------

    The Exchange believes that the proposed rule change is designed to 
prevent fraudulent and manipulative acts and practices in that the 
Shares will be listed and traded on the Exchange pursuant to the 
initial and continued listing criteria in NYSE Arca Rule 8.201-E. The 
Exchange has in place certain surveillance procedures that are adequate 
to properly monitor trading in the Shares on the Exchange in all 
trading sessions and to deter and detect violations of Exchange rules 
and federal securities laws applicable to the Shares of the Trust 
trading on the Exchange. The Exchange or FINRA, on behalf of the 
Exchange, or both, will communicate as needed regarding trading in the 
Shares with other markets that are members of the ISG, and the Exchange 
or FINRA, on behalf of the Exchange, or both, may obtain trading 
information regarding trading in the Shares from such markets. In 
addition, the Exchange may obtain information regarding trading in the 
Shares from markets with which the Exchange has in place a CSSA. Also, 
pursuant to NYSE Arca rules, the Exchange is able to obtain information 
from ETP Holders regarding their trading (as principal or agent) in the 
Shares and any underlying DOGE, options on DOGE futures, or any DOGE 
derivatives.
    The proposed rule change is also designed to prevent fraudulent and 
manipulative acts and practices in connection with trading in the 
Shares on the Exchange because it (1) tracks the Digital Asset Trading 
Platform Market price through trading activity at U.S.-Compliant 
Trading Platforms; (2) mitigates the impact of instances of fraud, 
manipulation, and other anomalous trading activity in real-time through 
systematic adjustments; (3) is constructed and maintained by an expert 
third-party index provider, allowing for prudent handling of non-
market-related events; and (4) mitigates the impact of instances of 
fraud, manipulation, and other anomalous trading activity concentrated 
on any one specific trading platform through a cross-trading platform 
composite index rate. The Index has proven its ability to (i) mitigate 
the effects of fraud, manipulation and other anomalous trading activity 
from impacting the DOGE reference rate, (ii) provide a real-time, 
volume-weighted fair value of DOGE and (iii) appropriately handle and 
adjust for non-market related events.
    The proposed rule change is designed to promote just and equitable 
principles of trade and to protect investors and the public interest in 
that there is a considerable amount of DOGE price and market 
information available on public websites and through professional and 
subscription services. Investors may obtain, on a 24-hour basis, DOGE 
pricing information based on the spot price for DOGE from various 
financial information service providers. The closing price and 
settlement prices of DOGE are readily available from the Digital Asset 
Trading Platforms and other publicly available websites. In addition, 
such prices are published in public sources, or on-line information 
services such as Bloomberg and Reuters. The NAV per Share will be 
calculated daily and made available to all market participants at the 
same time. The Trust will provide website disclosure of its NAV daily. 
One or more major market data vendors will disseminate for the Trust on 
a daily basis information with respect to the most recent NAV per Share 
and Shares outstanding. In addition, if the Exchange becomes aware that 
the NAV per Share is not disseminated to all market participants at the 
same time, it will halt trading in the Shares until such time as the 
NAV is available to all market participants. Quotation and last-sale 
information regarding the Shares will be disseminated through the 
facilities of the CTA. The IIV will be widely disseminated on a per 
Share basis every 15 seconds during the NYSE Arca Core Trading Session 
(normally 9:30 a.m., E.T., to 4:00 p.m., E.T.) by one or more major 
market data vendors. The Exchange represents that the Exchange may halt 
trading during the day in which an interruption to the dissemination of 
the IIV or the value of the Index occurs. If the interruption to the 
dissemination of the IIV or the value of the Index persists past the 
trading day in which it occurred, the Exchange will halt trading no 
later than the beginning of the trading day following the interruption.
    The proposed rule change is designed to perfect the mechanism of a 
free and open market and, in general, to protect investors and the 
public interest in that it will facilitate the listing and trading of 
an additional type of exchange-traded product that will enhance 
competition among market participants, to the benefit of investors and 
the marketplace. As noted above, the Exchange has in place surveillance 
procedures relating to trading in the Shares on the Exchange and may 
obtain information via ISG from other exchanges that are members of ISG 
or with which the Exchange has entered into a CSSA. In addition, as 
noted above, investors will have ready access to information regarding 
the Trust's NAV, IIV, and quotation and last sale information for the 
Shares.

B. Self-Regulatory Organization's Statement on Burden on Competition

    The Exchange does not believe that the proposed rule change will 
impose any burden on competition that is not necessary or appropriate 
in furtherance of the purposes of the Act. The Exchange notes that the 
proposed rule change will facilitate the listing and trading of an 
additional type of

[[Page 10001]]

exchange-traded product, and the first such product based on DOGE, 
which will enhance competition among market participants, to the 
benefit of investors and the marketplace.

C. Self-Regulatory Organization's Statement on Comments on the Proposed 
Rule Change Received From Members, Participants, or Others

    No written comments were solicited or received with respect to the 
proposed rule change.

III. Date of Effectiveness of the Proposed Rule Change and Timing for 
Commission Action

    Within 45 days of the date of publication of this notice in the 
Federal Register or within such longer period up to 90 days (i) as the 
Commission may designate if it finds such longer period to be 
appropriate and publishes its reasons for so finding or (ii) as to 
which the self-regulatory organization consents, the Commission will:
    (A) by order approve or disapprove the proposed rule change, or
    (B) institute proceedings to determine whether the proposed rule 
change should be disapproved.

IV. Solicitation of Comments

    Interested persons are invited to submit written data, views and 
arguments concerning the foregoing, including whether the proposed rule 
change, as modified by Amendment No. 1, is consistent with the Act. 
Comments may be submitted by any of the following methods:

Electronic Comments

     Use the Commission's internet comment form (https://www.sec.gov/rules/sro.shtml); or
     Send an email to [email protected]. Please include 
file number SR-NYSEARCA-2025-09 on the subject line.

Paper Comments

     Send paper comments in triplicate to Secretary, Securities 
and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090.

All submissions should refer to file number SR-NYSEARCA-2025-09. This 
file number should be included on the subject line if email is used. To 
help the Commission process and review your comments more efficiently, 
please use only one method. The Commission will post all comments on 
the Commission's internet website (https://www.sec.gov/rules/sro.shtml). Copies of the submission, all subsequent amendments, all 
written statements with respect to the proposed rule change that are 
filed with the Commission, and all written communications relating to 
the proposed rule change between the Commission and any person, other 
than those that may be withheld from the public in accordance with the 
provisions of 5 U.S.C. 552, will be available for website viewing and 
printing in the Commission's Public Reference Room, 100 F Street NE, 
Washington, DC 20549, on official business days between the hours of 10 
a.m. and 3 p.m. Copies of the filing also will be available for 
inspection and copying at the principal office of the Exchange. Do not 
include personal identifiable information in submissions; you should 
submit only information that you wish to make available publicly. We 
may redact in part or withhold entirely from publication submitted 
material that is obscene or subject to copyright protection. All 
submissions should refer to file number SR-NYSEARCA-2025-09 and should 
be submitted on or before March 13, 2025.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\48\
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    \48\ 17 CFR 200.30-3(a)(12).
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Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2025-02820 Filed 2-19-25; 8:45 am]
BILLING CODE 8011-01-P