[Federal Register Volume 90, Number 130 (Thursday, July 10, 2025)]
[Notices]
[Pages 30749-30763]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-12809]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-103394; File No. SR-NYSEARCA-2025-45]


Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing 
of Proposed Rule Change To List and Trade Shares of the Truth Social 
Bitcoin and Ethereum ETF, B.T. Under NYSE Arca Rule 8.201-E (Commodity-
Based Trust Shares)

July 7, 2025.
    Pursuant to Section 19(b)(1) \1\ of the Securities Exchange Act of 
1934

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(``Act'') \2\ and Rule 19b-4 thereunder,\3\ notice is hereby given 
that, on June 24, 2025, NYSE Arca, Inc. (``NYSE Arca'' or the 
``Exchange'') filed with the Securities and Exchange Commission (the 
``Commission'') the proposed rule change as described in Items I, II, 
and III below, which Items have been prepared by the self-regulatory 
organization. The Commission is publishing this notice to solicit 
comments on the proposed rule change 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

    The Exchange proposes to list and trade shares of the following 
under NYSE Arca Rule 8.201-E: Truth Social Bitcoin and Ethereum ETF, 
B.T. (the ``Trust''). 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

    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 (the 
``Shares'') of the Trust pursuant to NYSE Arca Rule 8.201-E.\5\
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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 Trust expects to file a registration statement on Form 
S-1 under the Securities Act (the ``Registration Statement''). The 
descriptions of the Trust and Shares contained herein are based, in 
part, on a draft of the Registration Statement. The Registration 
Statement is not yet effective, and the Shares will not trade on the 
Exchange until such time that the Registration Statement is 
effective.
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    The sponsor of the Trust is Yorkville America Digital, LLC (the 
``Sponsor''), a Florida limited liability company.
    The Trust is a Nevada business trust that operates pursuant to a 
trust agreement (the ``Trust Agreement'') between the Sponsor and the 
trustee for the Trust (the ``Trustee'').
    The custodian for the Trust's bitcoin and ether is Foris DAX Trust 
Company, LLC (the ``Bitcoin and Ether Custodian''). The custodian for 
the Trust's cash is referred to here as the ``Cash Custodian,'' the 
administrator and transfer agent of the Trust as the ``Transfer Agent'' 
and its administrator as the ``Trust Administrator.''
    Each Share issued by the Trust represents a fractional undivided 
beneficial interest in the net assets of the Trust. The assets of the 
Trust consist primarily of bitcoin and ether held by the Bitcoin and 
Ether Custodian on behalf of the Trust.\6\ As provided for in the Trust 
Agreement, the Trust's allocation of its assets to bitcoin and ether 
(the ``allocation ratio'') is initially expected to approximate a 
three-to-one ratio of the value of the bitcoin held by the Trust to the 
value of the ether held by the Trust. Any change to the allocation 
ratio will require an amendment to the Trust Agreement. Additionally, 
upon any amendment of the Trust Agreement to change the allocation 
ratio, the Trust will notify Shareholders in a prospectus supplement, 
in its periodic reports filed pursuant to the requirements of the 
Exchange Act and/or on the Trust's website.
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    \6\ From time to time, the Trust may be entitled to, or come 
into possession of rights to acquire, or otherwise establish 
dominion and control over, any virtual currency (for avoidance of 
doubt, other than bitcoin and ether) or other asset or right, which 
rights are incident to the Trust's ownership of bitcoin and/or ether 
and arise without any action of the Trust, or of the Sponsor on 
behalf of the Trust (``Incidental Rights'') and/or virtual currency 
tokens, or other assets or rights, acquired by the Trust through the 
exercise (subject to the applicable provisions of the Trust 
Agreement) of any Incidental Right (``IR Digital Assets'') by virtue 
of its ownership of bitcoin and/or ether, generally through a fork 
in the Bitcoin Blockchain or the Ethereum Blockchain, an airdrop 
offered to holders of bitcoin or ether, or other similar event. With 
respect to a fork, airdrop or similar event, the Sponsor will cause 
the Trust to permanently and irrevocably abandon the Incidental 
Rights and IR Digital Assets. 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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Investment Objective
    According to the Registration Statement, the Trust is a passive 
investment vehicle that seeks to reflect generally the performance of 
the price of bitcoin and ether. The Trust seeks to reflect such 
performance before payment of the Trust's expenses and liabilities. The 
Shares are intended to constitute a simpler means of making an 
investment similar to an investment in bitcoin and ether rather than by 
acquiring, holding and trading bitcoin and ether directly on a peer-to-
peer or other basis or via a digital asset trading platform. The Shares 
have been designed to remove the obstacles represented by the 
complexities and operational burdens involved in a direct investment in 
bitcoin and ether, while at the same time having an intrinsic value 
that reflects, at any given time, the investment exposure to the 
bitcoin and ether owned by the Trust at such time, less the Trust's 
expenses and liabilities. Although the Shares are not the exact 
equivalent of a direct investment in bitcoin and ether, they provide 
investors with an alternative method of achieving investment exposure 
to bitcoin and ether through the securities market, which may be more 
familiar to them.
Custody of the Trust's Bitcoin and Ether
    The Bitcoin and Ether Custodian will keep custody of all of the 
Trust's bitcoin and ether, other than that which is maintained in a 
trading account (the ``Trading Balance'') with Foris DAX, Inc., the 
prime execution agent for the Trust (the ``Prime Execution Agent''), in 
accounts that are required to be segregated from the assets held by the 
Bitcoin and Ether Custodian as principal and the assets of its other 
customers (the ``Vault Balance''). Except to the extent required to 
facilitate any Staking (as defined herein) activities, the Bitcoin and 
Ether Custodian will keep all of the private keys associated with the 
Trust's bitcoin and ether held by the Bitcoin and Ether Custodian in 
the Vault Balance in ``cold storage,'' which refers to a safeguarding 
method by which the private keys corresponding to the Trust's bitcoin 
and ether are generated and stored in an offline manner using computers 
or devices that are not connected to the internet, which is intended to 
make them more resistant to hacking.
    The Sponsor represents that it will maintain ownership and control 
of the Trust's bitcoin and ether in a manner consistent with good 
delivery requirements for spot commodity transactions.
Valuation of Bitcoin and Ether and Determination of NAV
    The net asset value of the trust (the ``NAV'') will be equal to the 
total assets of the Trust, which will consist solely

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of bitcoin, ether and cash, less total liabilities of the Trust.
    In determining the NAV, the Trust Administrator values the bitcoin 
held by the Trust based on the CME CF Bitcoin Reference Rate--New York 
Variant (the ``Bitcoin Pricing Benchmark'') and the ether held by the 
Trust based on the CME CF Ether Reference Rate--New York Variant (the 
``Ether Pricing Benchmark,'' and, together with the Bitcoin Pricing 
Benchmark, the ``Pricing Benchmarks''), unless otherwise determined by 
the Sponsor in its sole discretion. If either Pricing Benchmark is not 
available or the Sponsor determines, in its sole discretion, that a 
Pricing Benchmark should not be used, the Trust's holdings may be fair 
valued in accordance with policies approved by the Sponsor. If a 
Pricing Benchmark is not used, the Trust will notify the Exchange and 
its shareholders (``Shareholders'') in a prospectus supplement, in its 
periodic Exchange Act reports and/or on the Trust's website.
    On each day other than a day when NYSE Arca is closed for trading 
(``Business Day'') at 4:00 p.m. E.T., or as soon thereafter as 
practicable, the Trust Administrator will evaluate the bitcoin and 
ether held by the Trust as reflected by the applicable Pricing 
Benchmark and determine the NAV and net asset value per Share (``NAV 
per Share'') of the Trust.
    According to the Registration Statement, the Pricing Benchmarks are 
designed based on the IOSCO Principles for Financial Benchmarks and are 
registered benchmarks under the U.K. Benchmark Regulations (``BMR''). 
The administrator of the Pricing Benchmarks is CF Benchmarks Ltd. (the 
``Index Administrator''), a U.K. incorporated company, authorized and 
regulated by the U.K. Financial Conduct Authority (the ``FCA'') as a 
benchmark administrator, under U.K. BMR.
    The Pricing Benchmarks are subject to the U.K. BMR regulations, 
compliance with which has been subject to a Limited Assurance Audit 
under the ISAE 3000 standard as of September 12, 2022, and are 
administered under the CF Benchmarks Control Framework to ensure 
compliance with U.K. BMR regulations.
    According to the Registration Statement, the constituent platforms 
of the Pricing Benchmarks (the ``Constituent Platforms''), as further 
described below, are selected by the Oversight Committee of the Index 
Administrator (the ``Oversight Committee''). A trading platform is 
eligible as a Constituent Platform if it offers a market that 
facilitates the spot trading of the relevant crypto base asset against 
the corresponding quote asset, including markets where the quote asset 
is made fungible with accepted assets and makes trade data and order 
data available through an API with sufficient reliability, detail and 
timeliness, in the opinion of the Oversight Committee.
The Bitcoin Pricing Benchmark
    The Bitcoin Pricing Benchmark serves as a once-a-day benchmark rate 
of the U.S. dollar price of bitcoin (``USD/BTC''), calculated as of 
4:00 p.m. E.T. The Bitcoin Pricing Benchmark aggregates the trade flow 
of several bitcoin platforms, during an observation window between 3:00 
p.m. and 4:00 p.m. E.T. into the U.S. dollar price of one bitcoin at 
4:00 p.m. E.T. Specifically, the Bitcoin Pricing Benchmark is 
calculated based on the ``Relevant Bitcoin Transactions'' (as defined 
below) of all of its constituent bitcoin platforms (collectively, the 
``Bitcoin Constituent Platforms''), which may change from time to time. 
A ``Relevant Bitcoin Transaction'' is any crypto asset versus U.S. 
dollar spot trade that occurs during the observation window between 
3:00 p.m. and 4:00 p.m. E.T. on a Bitcoin Constituent Platform in the 
USD/BTC pair that is reported and disseminated by a Bitcoin Constituent 
Platform through its publicly available Application Programming 
Interface (``API'') and observed by the Index Administrator. The 
Bitcoin Pricing Benchmark is calculated based on the Relevant Bitcoin 
Transactions on the Bitcoin Constituent Platforms, as follows:
     All Relevant Bitcoin Transactions are added to a joint 
list, recording the time of execution and trade price for each 
transaction;
     The list is partitioned by timestamp into 12 equally sized 
time intervals of five minutes in length;
     For each partition separately, the volume-weighted median 
trade price is calculated from the trade prices and sizes of all 
Relevant Bitcoin Transactions, i.e., across all Bitcoin Constituent 
Platforms; and
     The Bitcoin Pricing Benchmark is then determined by the 
equally weighted average of the volume medians of all partitions.
    As of March 31, 2025, the Bitcoin Constituent Platforms were as 
follows:
     Crypto.com: Foris DAX, Inc. d/b/a Crypto.com is a U.S.-
based platform that is registered as a money services business 
(``MSB'') with the U.S. Department of Treasury's Financial Crimes 
Enforcement Network (``FinCEN'') and licensed as a money transmitter in 
more than 40 states.
     Bitstamp: A U.K.-based platform registered as an MSB with 
FinCEN, licensed as a virtual currency business under the New York 
Department of Financial Services (``NYDFS'') BitLicense regulation, as 
well as a money transmitter in various U.S. states.
     Bullish: A Gibraltar-based platform operated by Bullish 
(GI) Limited and regulated by the Gibraltar Financial Services 
Commission (``GFSC'') as a distributed ledger technology (``DLT'') 
provider for execution and custody services.
     Coinbase: A U.S.-based platform registered as an MSB with 
FinCEN and licensed as a virtual currency business under the NYDFS 
BitLicense regulation, as well as a money transmitter in various U.S. 
states.
     Gemini: A U.S.-based platform that is licensed as a 
virtual currency business under the NYDFS BitLicense regulation. Gemini 
is also registered with FinCEN as an MSB and is licensed as a money 
transmitter in various U.S. states.
     itBit: A U.S.-based platform that is licensed as a virtual 
currency business under the NYDFS BitLicense regulation. itBit is also 
registered with FinCEN as an MSB and is licensed as a money transmitter 
in various U.S. states.
     Kraken: A U.S.-based platform that is registered as an MSB 
with FinCEN in various U.S. states. Kraken is also registered with the 
FCA and is authorized by the Central Bank of Ireland as a virtual asset 
service provider. Kraken also holds a variety of other licenses and 
regulatory approvals, including those from the Japan Financial Services 
Agency and the Canadian Securities Administrators.
     LMAX Digital: A Gibraltar-based platform registered as an 
MSB with FinCEN and regulated by the GFSC as a DLT provider for 
execution and custody services. LMAX Digital is part of LMAX Group, a 
U.K.-based operator of an FCA-regulated multilateral trading facility 
and broker-dealer.
The Ether Pricing Benchmark
    The Ether Pricing Benchmark serves as a once-a-day benchmark rate 
of the U.S. dollar price of ether (``USD/ETH''), calculated as of 4:00 
p.m. E.T. The Ether Pricing Benchmark aggregates the trade flow of 
several ether platforms, during an observation window between 3:00 p.m. 
and 4:00 p.m. E.T. into the U.S. dollar price of one ether at 4:00 p.m. 
E.T. Specifically, the Ether Pricing Benchmark is calculated based on 
the ``Relevant Ether Transactions'' (as defined below) of all of its 
constituent ether platforms (collectively, the ``Ether Constituent 
Platforms'' and, together

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with the Bitcoin Constituent Platforms, the ``Constituent Platforms''), 
which may change from time to time. A ``Relevant Ether Transaction'' is 
any cryptocurrency versus U.S. dollar spot trade that occurs during the 
observation window between 3:00 p.m. and 4:00 p.m. E.T. on an Ether 
Constituent Platform in the USD/ETH pair that is reported and 
disseminated by an Ether Constituent Platform through its publicly 
available API and observed by the Index Administrator. The Ether 
Pricing Benchmark is calculated based on the Relevant Ether 
Transactions of all of its Ether Constituent Platforms, as follows:
     All Relevant Ether Transactions are added to a joint list, 
recording the time of execution and trade price for each transaction.
     The list is partitioned by timestamp into 12 equally sized 
time intervals of five minutes in length.
     For each partition separately, the volume-weighted median 
trade price is calculated from the trade prices and sizes of all 
Relevant Ether Transactions, i.e., across all Ether Constituent 
Platforms.
     The Ether Pricing Benchmark is then determined by the 
equally weighted average of the volume medians of all partitions.
    As of March 31, 2025, the Ether Constituent Platforms were as 
follows:
     Crypto.com: Foris DAX, Inc. d/b/a Crypto.com is a U.S.-
based platform that is registered as an MSB with FinCEN and licensed as 
a money transmitter in more than 40 states.
     Bitstamp: A U.K.-based platform registered as an MSB with 
FinCEN, licensed as a virtual currency business under the NYDFS 
BitLicense regulation, as well as a money transmitter in various U.S. 
states.
     Coinbase: A U.S.-based platform registered as an MSB with 
FinCEN, licensed as a virtual currency business under the NYDFS 
BitLicense regulation and licensed as a money transmitter in various 
U.S. states.
     Gemini: A U.S.-based platform that is licensed as a 
virtual currency business under the NYDFS BitLicense regulation. Gemini 
is also registered with FinCEN as an MSB and is licensed as a money 
transmitter in various U.S. states.
     itBit: A U.S.-based platform that is licensed as a virtual 
currency business under the NYDFS BitLicense regulation. itBit is also 
registered with FinCEN as an MSB and is licensed as a money transmitter 
in various U.S. states.
     Kraken: A U.S.-based platform that is registered as an MSB 
with FinCEN in various U.S. states. Kraken is also registered with the 
FCA and is authorized by the Central Bank of Ireland as a virtual asset 
service provider. Kraken also holds a variety of other licenses and 
regulatory approvals, including those from the Japan Financial Services 
Agency and the Canadian Securities Administrators.
     LMAX Digital: A Gibraltar-based platform registered as an 
MSB with FinCEN and regulated by the GFSC as a DLT provider for 
execution and custody services. LMAX Digital is part of LMAX Group, a 
U.K.-based operator of an FCA-regulated multilateral trading facility 
and broker-dealer.
Bitcoin and the Bitcoin Network
    Bitcoin is a digital asset that is created and transmitted through 
the operations of the peer-to-peer network (the ``Bitcoin Network''), a 
decentralized network of computers that operates pursuant to 
cryptographic protocols. No single entity owns or operates the Bitcoin 
Network, the infrastructure of which is collectively maintained by its 
user base. The Bitcoin Network allows people to exchange tokens of 
value, called bitcoin, which are recorded on a public transaction 
ledger known as the ``Bitcoin Blockchain.'' Bitcoin can be used to pay 
for goods and services, or it can be converted to fiat currencies, such 
as the U.S. dollar, at rates determined on bitcoin platforms that 
enable trading in bitcoin or in individual end-user-to-end-user 
transactions under a barter system.
    The Bitcoin Network is commonly understood to be decentralized and 
does not require governmental authorities or financial institution 
intermediaries to create, transmit or determine the value of bitcoin. 
Rather, bitcoin is created and allocated by the Bitcoin Network's 
cryptographic protocols through a ``mining'' process. The value of 
bitcoin is determined by the supply of and demand for bitcoin on 
bitcoin platforms or in private end-user-to-end-user transactions.
    New bitcoin are created and rewarded to the miners of a block in 
the Bitcoin Blockchain for verifying transactions. The Bitcoin 
Blockchain is a shared database that includes all blocks that have been 
added by miners, and it is updated to include new blocks as they are 
added. Each bitcoin transaction is broadcast to the Bitcoin Network 
and, when included in a block, recorded in the Bitcoin Blockchain. As 
each new block records outstanding bitcoin transactions, and 
outstanding transactions are settled and validated through such 
recording, the Bitcoin Blockchain represents a complete, transparent 
and unbroken history of all transactions of the Bitcoin Network.
Overview of the Bitcoin Network's Operations
    In order to own, transfer or use bitcoin directly on the Bitcoin 
Network (as opposed to through an intermediary, such as a trading 
platform), a person generally must have internet access to connect to 
the Bitcoin Network. Bitcoin transactions may be made directly between 
end users without the need for a third-party intermediary. To prevent 
the possibility of double-spending bitcoin, a user must notify the 
Bitcoin Network of the transaction by broadcasting the transaction data 
to its network peers. The Bitcoin Network provides confirmation against 
double-spending by memorializing every transaction in the Bitcoin 
Blockchain, which is publicly accessible and transparent. This 
memorialization and verification against double-spending is 
accomplished through the Bitcoin Network mining process, which adds 
``blocks'' of data, including recent transaction information, to the 
Bitcoin Blockchain.
Overview of Bitcoin Transfers
    Prior to engaging in bitcoin transactions directly on the Bitcoin 
Network, a user generally must first install on its computer or mobile 
device a Bitcoin Network software program that will allow the user to 
generate a private and public key pair associated with a bitcoin 
address commonly referred to as a ``wallet.'' The Bitcoin Network 
software program and the bitcoin address also enable the user to 
connect to the Bitcoin Network and transfer bitcoin to, and receive 
bitcoin from, other users.
    Each Bitcoin Network address, or wallet, is associated with a 
unique ``public key'' and ``private key'' pair. To receive bitcoin, the 
bitcoin 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 bitcoin. The recipient, however, does not make public 
or provide to the sender its related private key.
    Neither the recipient nor the sender reveals its private keys in a 
transaction because the private key authorizes transfer of the funds in 
that address to

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other users. Therefore, if a user loses his private key, the user may 
permanently lose access to the bitcoin contained in the associated 
address. When sending bitcoin, a user's Bitcoin Network software 
program must validate the transaction with the associated private key. 
The resulting digitally validated transaction is sent by the user's 
Bitcoin Network software program to the Bitcoin Network to allow 
transaction confirmation.
    Some bitcoin transactions are conducted ``off-blockchain'' and are 
therefore not recorded in the Bitcoin Blockchain. Some ``off-blockchain 
transactions'' involve the transfer of control over, or ownership of, a 
specific digital wallet holding bitcoin or the reallocation of 
ownership of certain bitcoin in a digital wallet containing assets 
owned by multiple persons, such as a digital wallet maintained by a 
digital asset trading platform. In contrast to on-blockchain 
transactions, which are publicly recorded on the Bitcoin Blockchain, 
information and data regarding off-blockchain transactions are 
generally not publicly available. Off-blockchain transactions do not 
involve the transfer of transaction data on the Bitcoin Network and do 
not reflect a movement of bitcoin between addresses recorded in the 
Bitcoin Blockchain. For these reasons, off-blockchain transactions are 
subject to risks as any such transfer of bitcoin ownership is not 
protected by the protocol behind the Bitcoin Network or recorded in, 
and validated through, the blockchain mechanism.
Summary of a Bitcoin Transaction
    In a bitcoin transaction directly on the Bitcoin Network between 
two parties (as opposed to through an intermediary, such as a platform 
or a custodian), the following circumstances must initially be in 
place: (i) the party seeking to send bitcoin must have a Bitcoin 
Network public key, and the Bitcoin Network must recognize that public 
key as having sufficient bitcoin for the transaction; (ii) the 
receiving party must have a Bitcoin Network public key; and (iii) the 
spending party must have internet access with which to send its 
spending transaction.
    The receiving party must provide the spending party with its public 
key and allow the Bitcoin Blockchain to record the sending of bitcoin 
to that public key. After the provision of a recipient's Bitcoin 
Network public key, the spending party must enter the address into its 
Bitcoin Network software program along with the number of bitcoin to be 
sent. The number of bitcoin to be sent will typically be agreed upon 
between the two parties based on a set number of bitcoin or an agreed-
upon conversion of the value of fiat currency to bitcoin.
    Since every computation on the Bitcoin Network requires the payment 
of bitcoin, including verification and memorialization of bitcoin 
transfers, there is a transaction fee involved with the transfer, which 
is based on computation complexity and not on the value of the transfer 
and is paid by the payor with a fractional number of bitcoin.
    After the entry of the Bitcoin Network address, the number of 
bitcoin to be sent and the transaction fees, if any, to be paid will be 
transmitted by the spending party. The transmission of the spending 
transaction results in the creation of a data packet by the spending 
party's Bitcoin Network software program, which is transmitted onto the 
Bitcoin Network, resulting in the distribution of the information among 
the software programs of users across the Bitcoin Network for eventual 
inclusion in the Bitcoin Blockchain.
Creation of a New Bitcoin
    New bitcoin are created through the mining process.
    The Bitcoin 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 10 minutes, on average, a new block is added to the 
Bitcoin Blockchain with the latest transactions processed by the 
network, and the computer that generated this block is currently 
awarded 3.125 bitcoin. Due to the nature of the algorithm for block 
generation, this process (called ``proof-of-work'' consensus) is 
random. Over time, rewards are expected to be proportionate to the 
computational power of each machine.
    The process by which bitcoin is ``mined'' results in new blocks 
being added to the Bitcoin Blockchain and new bitcoin tokens being 
issued to the miners. Computers on the Bitcoin Network engage in a set 
of prescribed complex mathematical calculations in order to add a block 
to the Bitcoin Blockchain and thereby confirm bitcoin transactions 
included in that block's data.
    To begin mining, a user can download and run Bitcoin Network mining 
software, whereby the user's computer acts as a ``node'' on the Bitcoin 
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 bitcoin to the miner 
who added the new block. Each unique block can be solved and added to 
the Bitcoin Blockchain by only one miner. Therefore, all individual 
miners and mining pools on the Bitcoin Network are engaged in a 
competitive process of constantly seeking to increase their computing 
power to improve their likelihood of solving for new blocks. As more 
miners join the Bitcoin Network and its processing power increases, the 
Bitcoin Network adjusts the complexity of the block-solving equation to 
maintain a predetermined pace of adding a new block to the Bitcoin 
Blockchain approximately every 10 minutes. A miner's proposed block is 
added to the Bitcoin Blockchain once a majority of the nodes on the 
Bitcoin Network confirms the miner's work. Miners that are successful 
in adding a block to the Bitcoin Blockchain are automatically awarded 
bitcoin 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 bitcoin enter circulation.
    The Bitcoin Network is designed in such a way that the reward for 
adding new blocks to the Bitcoin Blockchain decreases over time. More 
specifically, the reward rate halves approximately every four years. 
Once new bitcoin tokens are no longer awarded for adding a new block 
(expected to occur in the year 2140), miners will only have transaction 
fees to incentivize them, and as a result, it is expected that miners 
will need to be better compensated with higher transaction fees to 
ensure that there is adequate incentive for them to continue mining.
Limits on Bitcoin Supply
    Under the source code that governs the Bitcoin Network, the supply 
of new bitcoin is mathematically controlled so that the number of 
bitcoin grows at a limited rate pursuant to a preset schedule. The 
number of bitcoin awarded for solving a new block is automatically 
halved after every 210,000 blocks are added to the Bitcoin Blockchain, 
approximately every four years. Currently, the fixed reward for solving 
a new block is 3.125 bitcoin per block, and this is expected to 
decrease by half to become 1.5625 bitcoin in approximately mid-2028.
    This deliberately controlled rate of bitcoin creation means that 
the number of bitcoin in existence will increase at a controlled rate 
until the number of bitcoin in existence reaches the predetermined 21 
million bitcoin.

[[Page 30754]]

However, the 21 million supply cap could be changed pursuant to a hard 
fork. As of March 31, 2025, approximately 19.8 million bitcoin were 
outstanding and the date when the 21 million bitcoin limitation will be 
reached is estimated to be the year 2140.
Ether and the Ethereum Network
    Ether is a digital asset that is created and transmitted through 
the operations of the peer-to-peer network (the ``Ethereum Network''), 
a network of computers, known as nodes, that operates pursuant to 
cryptographic protocols. No single entity owns or operates the Ethereum 
Network, the infrastructure of which is collectively maintained by a 
distributed user base. Ether is not issued by governments, banks or any 
other centralized authority. The Ethereum Network allows people to 
exchange tokens of value, called ether, which are recorded on a public 
transaction ledger known as the Ethereum blockchain (the ``Ethereum 
Blockchain''). Ether can be used to pay for goods and services, 
including computational power on the Ethereum Network, or it can be 
converted to fiat currencies, such as the U.S. dollar, at rates 
determined on digital asset exchanges or in individual end-user-to-end-
user transactions under a barter system.
    The Ethereum Network allows users to write and implement computer 
programs called smart contracts--that is, general-purpose code that 
executes on every computer in the network and can instruct the 
transmission of information and value based on a set of logical 
conditions. Using smart contracts, users can create markets, store 
registries of debts or promises, represent the ownership of property, 
move funds in accordance with conditional instructions and create 
digital assets other than ether on the Ethereum Network. Smart contract 
operations are executed on the Ethereum Blockchain in exchange for 
payment of ether. The Ethereum Network is one of a number of projects 
intended to expand blockchain use beyond just a peer-to-peer money and 
payments system.
    The Ethereum Network is commonly understood to be decentralized and 
does not require governmental authorities or financial institution 
intermediaries to create, transmit or determine the value of ether. 
Rather, following the initial distribution of ether, ether is created, 
burned and allocated by the Ethereum Network protocol through a process 
that is currently subject to an issuance and burn rate. The value of 
ether is determined by the supply of and demand for ether on the 
digital asset exchanges or in private end-user-to-end-user 
transactions. There is no hard cap which would limit the number of 
outstanding ether at any one time to a predetermined maximum.
    New ether is created and rewarded to the validators of a block in 
the Ethereum Blockchain for verifying transactions. The Ethereum 
Blockchain is effectively a decentralized database that includes all 
blocks that have been validated and it is updated to include new blocks 
as they are validated. Each ether transaction is broadcast to the 
Ethereum Network and, when included in a block, recorded in the 
Ethereum Blockchain. As each new block records outstanding ether 
transactions, and outstanding transactions are settled and validated 
through such recording, the Ethereum Blockchain represents a complete, 
transparent and unbroken history of all transactions of the Ethereum 
Network.
    Among other things, ether is used to pay for transaction fees and 
computational services (e.g., smart contracts) on the Ethereum Network; 
users of the Ethereum Network pay for the computational power of the 
machines executing the requested operations with ether. Requiring 
payment in ether also is designed to ensure that the Ethereum Network 
remains economically viable by compensating people for their 
contributed computational resources and making it costly to spam the 
network.
    Assets in the Ethereum Network are held in accounts. Each account, 
or ``wallet,'' is made up of at least two components: a public address 
and a private key. An Ethereum private key controls the transfer or 
``spending'' of ether from its associated public ether address. An 
ether ``wallet'' is a collection of a public Ethereum address and its 
associated private key. This design allows only the owner of ether to 
send ether, the intended recipient of ether to unlock it, and the 
validation of the transaction and ownership to be verified by any third 
party anywhere in the world.
    Transaction fees (including transactions that involve the operation 
of smart contracts) are only payable in ether. An Ethereum improvement 
proposal known as EIP-1559 simplified the transaction fee process. 
Instead of performing complex calculations to estimate the fee that is 
charged (``gas''), users instead pay an algorithmically determined 
transaction fee set by the protocol itself. Gas price is often a small 
fraction of ether, which is denoted in the unit of Gwei (10[supcaret]9 
Gwei = 1 ether). Gas is essential in sustaining the Ethereum Network. 
It motivates validators to process and verify transactions for a 
monetary reward. Gas price fluctuates with supply. Gas has another 
important function in preventing unintentional waste of energy. Because 
the coding language for Ethereum is Turing-complete, there is a 
possibility of a program running indefinitely, and a transaction can be 
left consuming a lot of energy. A gas limit is imposed as the maximum 
price users are willing to pay to facilitate transactions. When gas 
runs out, the program will be terminated, and no additional energy 
would be used.
    In 2022 the Ethereum Network implemented software upgrades and 
other changes to its protocol, including the adoption of network 
upgrades collectively referred to as the Merge, or Ethereum 2.0. 
Ethereum 2.0 aimed to improve the network's speed, scalability, 
efficiency, security, accessibility, and transaction throughput in part 
by reducing its energy footprint and decreasing transaction times for 
the network. As part of Ethereum 2.0, in mid-September 2022, a shift 
from the proof-of-work to the proof-of-stake model occurred. Ethereum 
2.0 also encompassed the addition of other new features, such as 
``sharding.'' Sharding is a multi-phase upgrade to improve Ethereum's 
scalability and capacity. Shard chains spread the network's load across 
numerous new chains splitting the data processing responsibility among 
many nodes and allowing for parallel processing and validation of 
transactions. Sharding makes it easier to run a node by keeping 
hardware requirements low. A digital asset network's consensus 
mechanism is an aspect of its source code, and any failure to properly 
implement such a change could have a material adverse effect on the 
value of ether and the value of the Shares. The move to proof-of-stake 
may subject Ethereum and ether to new and unexpected vulnerabilities 
not applicable to proof-of-work consensus models.
Smart Contracts and Development on the Ethereum Network
    Smart contracts are programs that run on a blockchain that can 
execute automatically when certain conditions are met. Smart contracts 
facilitate the exchange of anything representative of value, such as 
money, information, property, or voting rights. Using smart contracts, 
users can send or receive digital assets, create markets, store 
registries of debts or promises, represent ownership of property or a 
company, move funds in accordance with

[[Page 30755]]

conditional instructions and create new digital assets, among other 
actions.
    Development on the Ethereum Network involves building more complex 
tools on top of smart contracts, such as decentralized applications 
(``dApps''); decentralized autonomous organizations (``DAOs''); and 
entirely new decentralized networks. For example, a company that 
distributes charitable donations on behalf of users could hold donated 
funds in smart contracts that are paid to charities only if the 
charities satisfy certain pre-defined conditions.
    Moreover, the Ethereum Network has also been used as a platform for 
creating new digital assets. A majority of digital assets not issued as 
the native token on their own blockchains were built on the Ethereum 
Network, with such assets representing a significant amount of the 
total market value of all digital assets.
    More recently, the Ethereum Network has been used for DeFi 
platforms, which seek to democratize access to financial services, such 
as borrowing, lending, custody, trading, derivatives and insurance, by 
replacing third-party intermediaries with autonomous code. DeFi 
platforms can allow users to lend and earn interest on their digital 
assets, exchange one digital asset for another and create derivative 
digital assets such as stablecoins, which are digital assets pegged to 
a reference asset such as fiat currency.
    In addition, the Ethereum Network and other smart contract 
platforms have been used for creating non-fungible tokens (``NFTs''). 
Unlike digital assets native to smart contract platforms which are 
fungible, NFTs allow for digital ownership of unique assets that convey 
certain rights to other digital or real-world assets. For example, an 
NFT may convey rights to a digital asset that exists in an online game 
or a dApp, and users can trade their NFTs in the dApp or game and carry 
them to other digital experiences.
The DAO and Ethereum Classic
    In July 2016, the Ethereum Network experienced what is referred to 
as a hard fork that resulted in two different versions of its 
blockchain: Ethereum and Ethereum Classic.
    In April 2016, a blockchain solutions company known as Slock.it 
announced the launch of a decentralized autonomous organization, known 
as ``The DAO,'' on the Ethereum Network. The DAO was designed as a 
decentralized crowdfunding model, in which anyone could contribute 
ether tokens to The DAO in order to become a voting member and equity 
stakeholder in the organization. Members of The DAO could then make 
proposals about different projects to pursue and put them to a vote. By 
committing to profitable projects, members would be rewarded based on 
the terms of a smart contract and their proportional interest in The 
DAO. As of May 27, 2016, $150 million, or approximately 14% of all 
ether outstanding, was contributed to, and invested in, The DAO.
    On June 17, 2016, an anonymous hacker exploited The DAO's smart 
contract code to syphon approximately $60 million, or 3.6 million 
ether, into a segregated account. Upon the news of the breach, the 
price of ether was quickly cut in half as investors liquidated their 
holdings and members of the Ethereum community worked to develop a 
solution.
    In the days that followed, several attempts were made to retrieve 
the stolen funds and secure the Ethereum Network, but none were 
successful. Members of the community subsequently coalesced around 
performing a hard fork that would create an entirely new version of the 
Ethereum Blockchain, erasing any record of the theft, and restoring the 
stolen funds to their original owners. The counterargument was that it 
would be antithetical to the core principle of immutability of the 
Ethereum Blockchain.
    The decision over whether or not to hard fork the Ethereum 
Blockchain was put to a vote of Ethereum community members. A majority 
of votes were cast in favor of a hard fork. On July 15, 2016, a hard 
fork specification was implemented by the Ethereum Foundation. On July 
20, 2016, the Ethereum Network completed the hard fork, and a new 
version of the blockchain, without recognition of the theft, went live.
    Many believed that after the hard fork the original version of the 
Ethereum Blockchain would dissipate entirely. However, a group of 
validators continued to mine the original Ethereum Blockchain for 
philosophical and economic reasons. On July 20, 2016, the original 
Ethereum protocol was rebranded as Ethereum Classic, and its native 
token as ether classic (``ETC''), preserving the untampered transaction 
history (including the DAO theft). Following the hard fork of Ethereum, 
each holder of original ether (subsequently regarded as ETC) 
automatically received an equivalent number of new ether (subsequently 
regarded as simply ``ether'').
Overview of the Ethereum Network's Operations
    In order to own, transfer or use ether directly on the Ethereum 
Network on a peer-to-peer basis (as opposed to through an intermediary, 
such as a custodian or centralized exchange), a person generally must 
have internet access to connect to the Ethereum Network. Ether 
transactions may be made directly between end-users without the need 
for a third-party intermediary. To prevent the possibility of double-
spending ether, a user must broadcast the transaction data to the 
Ethereum Network. The Ethereum Network provides confirmation against 
double-spending by memorializing every peer-to-peer transaction in the 
Ethereum Blockchain, which is publicly accessible and transparent. This 
memorialization and verification against double-spending of peer-to-
peer transactions is accomplished through the Ethereum Network 
validation process, which adds ``blocks'' of data, including recent 
transaction information, to the Ethereum Blockchain.
Summary of an Ether Transaction
    A ``transaction request'' refers to a request to the Ethereum 
Network made by a user, in which the requesting user (the ``sender'') 
asks the Ethereum Network to send some ether or execute some code. A 
``transaction'' refers to a fulfilled transaction request and the 
associated change in the Ethereum Network's state. An Ethereum Client 
is a software application that implements the Ethereum Network 
specification and communicates with the Ethereum Network. A node is a 
computer or other device, such as a mobile phone, running an individual 
Ethereum Client that is connected to other computers also running their 
own Ethereum Clients, which collectively form the Ethereum Network. 
Nodes can be full nodes (meaning they host a local copy of the entire 
Ethereum Blockchain) or light nodes, which only host a local copy of a 
sub-portion of the full Ethereum Blockchain with reduced data. Nodes 
may (but do not have to) be validators, which requires them to download 
an additional piece of software in the node's Ethereum Client and stake 
a certain amount of ether, which is discussed below.
    Any user can broadcast a transaction request to the Ethereum 
Network from a node located on the network. A user can run its own 
node, or it can connect to a node operated by others. For the 
transaction request to actually result in a change to the current state 
of the

[[Page 30756]]

Ethereum Network, it must be validated, executed and ``committed to the 
network'' by another node (specifically, a validator node). Execution 
of the transaction request by the validator results in a change to the 
state of the Ethereum Network once the transaction is broadcast to all 
other nodes across the Ethereum Network. Transactions can include, for 
example, sending ether from one account to another, as discussed below; 
publishing a new smart contract onto the Ethereum Network; or 
activating and executing the code of an existing smart contract, in 
accordance with the terms and conditions specified in the sender's 
transaction request.
    The Ethereum Blockchain can be thought of as a ledger recording a 
history of transactions and the balances associated with individual 
accounts, each of which has an address on the Ethereum Network. An 
Ethereum Network account can be used to store ether. There are two 
types of Ethereum accounts: ``externally owned accounts,'' which are 
controlled by a private key, and ``smart contract accounts,'' which are 
controlled by their own code. Externally owned accounts are controlled 
by users, do not contain executable code, and are associated with a 
unique ``public key'' and ``private key'' pair, commonly referred to as 
a ``wallet,'' with the private key being used to execute transactions. 
Smart contract accounts contain, and are controlled by, their own 
executable code: every time the smart contract account receives a 
transaction from, or is ``called'' by, another user, the smart contract 
account's code activates, allowing it to read and write to internal 
storage, send ether, or perform other operations. Both externally owned 
accounts and smart contract accounts can be used to send, hold or 
receive ether, and both can interact with other smart contracts. 
However, only externally owned accounts have the power to initiate 
transactions; smart contract accounts can only send transactions of 
their own after they are first activated or called by another 
transaction. An externally owned account is associated with both a 
public address on the Ethereum Network and a private key, while a smart 
contract account is only associated with a public address. While a 
smart contract account does not use a private key to authorize 
transactions, including transfers of ether, the developer of a smart 
contract may hold an ``admin key'' to the smart contract account, or 
have special access privileges, allowing the developer to make changes 
to the smart contract, enable or disable features on the smart 
contract, or change how the smart contract receives external inputs and 
data, among others.
    Accounts depend on nodes to access the peer-to-peer Ethereum 
Network. Through the node's Ethereum Client, a user's Ethereum wallet 
and its associated Ethereum Network address enable the user to connect 
to the Ethereum Network and transfer ether to, and receive ether from, 
other users, and interact with smart contracts, on a peer-to-peer 
basis. A user with an externally owned account can either run its own 
node (and its own Ethereum Client) and connect that node to its 
Ethereum wallet, allowing it to make transactions from its Ethereum 
wallet on the Ethereum Network, or a user's wallet can connect to 
third-party nodes operated as a service (e.g., Infura) and access the 
Ethereum Network that way. Multiple accounts can access the Ethereum 
Network through one node.
    Each user's Ethereum wallet is associated with a unique ``public 
key'' and ``private key'' pair. To receive ether in a peer-to-peer 
transaction, the ether recipient must provide its public key to the 
sender. 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 sender 
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 which the sender is 
transferring the ether. The recipient, however, does not make public or 
provide to the sender the recipient's related private key, only its 
public key.
    Neither the recipient nor the sender reveals its private keys in a 
peer-to-peer transaction, because the private key authorizes transfer 
of the funds in that address to other users. Therefore, if a user loses 
its private key, the user may permanently lose access to the ether 
contained in the associated address. When sending ether, a user's 
Ethereum wallet must sign the transaction with the sender's associated 
private key. In addition, since every computation on the Ethereum 
Network requires processing power, there is a mandatory transaction fee 
involved with the transfer that is paid by the sender to the Ethereum 
Network itself (``base fee''), plus additional transaction fees the 
sender can elect (or not) to pay at their discretion to the validators 
who validate their transaction (``tip''). The resulting digitally 
signed transaction is sent by the user's Ethereum wallet, via a node 
(whether run by the user or operated by others), to other Ethereum 
Network nodes, who in turn broadcast it on a peer-to-peer basis to 
validators to allow transaction confirmation.
    Ethereum Network validators record and confirm transactions when 
they validate and add blocks of information to the Ethereum Blockchain. 
Validators operate through nodes whose Ethereum Clients have an extra 
piece of software that permits the node to perform validation 
transactions. In a proof-of-stake consensus protocol like that used by 
the Ethereum Network, validators compete to be randomly selected to 
validate transactions. A validator must stake 32 ether to become a 
validator, which allows it to activate a unique validator key pair 
(consisting of a public and private validator key). Each stake of 32 
ether results in issuance of a validator key pair, meaning that 
multiple validators can operate through a single validator node 
(including a validator node operated by a third party as a service). 
Validators may engage in two categories of activities: first, they may 
propose blocks (``proposers'') and second, they may approve a 
proposer's block (``attesters''). Staking more ether (in chunks of 32 
ether) can increase the numerical chances that a given validator will 
be randomly selected to propose a new block. When a validator is 
randomly selected by the protocol's algorithm to propose a block, it 
creates that block, which includes data relating to (i) the 
verification of newly submitted transaction requests submitted by 
senders and (ii) a reference to the prior block in the Ethereum 
Blockchain to which the new block is being added. The proposing 
validator becomes aware of outstanding transaction requests through 
peer-to-peer data packet transmission and distribution enforced by the 
Ethereum protocol rules, which connects the proposer to users who want 
transactions recorded. If--once created--the proposing validator's 
block is confirmed by a committee of randomly selected attesters, the 
block is broadcast to the Ethereum Network and added to the Ethereum 
Blockchain. Any smart contract code that has been called by the 
transaction request is also executed (provided the requisite fee is 
paid for the Ethereum Network's computational power associated with 
executing the code). Upon the addition of a block included in the 
Ethereum Blockchain, an adjustment to the ether balance in both the 
sender and recipient's Ethereum Network public key will occur, 
completing the ether transaction. Once a transaction is confirmed on 
the Ethereum Blockchain, it is irreversible.

[[Page 30757]]

    As a reward for their services in adding the block to the 
Blockchain, both the proposing validator and the attesting validators 
receive newly minted ether from the Ethereum Network. If the proposing 
validator's block is determined by the approving validator committee to 
be faulty or to break protocol rules, the proposer is penalized by 
having its staked ether reduced. Validators can also be penalized for 
attesting to transactions that break protocol rules or are inconsistent 
with the majority of other validators, or for inactivity or missing 
attestations that the Ethereum Network protocol assigned to them. In 
extreme cases, a proposing or attesting validator can be ``slashed,'' 
meaning forcibly ejected by other validators, with its staked ether 
continuously drained, potentially up to the loss of its entire stake. 
In this way, the Ethereum Network attempts to reduce double-spend and 
other attacks by validators and incentivize validator integrity.
    Some ether transactions are conducted ``off-blockchain'' and are 
therefore not recorded in the Ethereum Blockchain. Some ``off-
blockchain transactions'' involve the transfer of control over, or 
ownership of, a specific digital wallet holding ether or the 
reallocation of ownership of certain ether in a pooled-ownership 
digital wallet, such as a digital wallet owned by a digital asset 
exchange. If a transaction can also take place through a centralized 
digital asset exchange or a custodian's internal books and records, it 
is not broadcast to the Ethereum Network or recorded on the Ethereum 
Blockchain. In contrast to on-blockchain transactions, which are 
publicly recorded on the Ethereum Blockchain, information and data 
regarding off-blockchain transactions are generally not publicly 
available. Therefore, off-blockchain transactions are not peer-to-peer 
ether transactions in that they do not involve a transaction on the 
Ethereum Network and do not reflect a movement of ether between 
addresses recorded in the Ethereum Blockchain. For these reasons, off-
blockchain transactions are not necessarily immutable or irreversible 
as any such transfer of ether ownership is not cryptographically 
protected by the protocol behind the Ethereum Network or recorded in, 
and validated through, the blockchain mechanism.
    Ether has generally exhibited high price volatility relative to 
more traditional asset classes. One volatility measure, standard 
deviation, is based on the variability of historical price returns. A 
higher standard deviation indicates a wider dispersion of past price 
returns and thus greater historical volatility.
Creation of New Ether
    Unlike other digital assets, such as bitcoin, which are solely 
created through a progressive mining process, 72.0 million ether were 
created in connection with the launch of the Ethereum Network. The 
initial 72.0 million ether were distributed as follows:
    Initial Distribution: 60.0 million ether, or 83.33% of the supply, 
was sold to the public in a crowd sale conducted between July and 
August 2014 that raised approximately $18 million.
    Ethereum Foundation: 6.0 million ether, or 8.33% of the supply, was 
distributed to the Ethereum Foundation for operational costs.
    Ethereum Developers: 3.0 million ether, or 4.17% of the supply, was 
distributed to developers who contributed to the Ethereum Network.
    Developer Purchase Program: 3.0 million ether, or 4.17% of the 
supply, was distributed to members of the Ethereum Foundation to 
purchase at the initial crowd sale price.
    Following the launch of the Ethereum Network, ether supply 
initially increased through a progressive validation process. Following 
the introduction of EIP-1559, described below, ether supply and 
issuance rates vary based on factors such as recent use of the network.
Proof-of-Stake Process
    Prior to September 2022, Ethereum operated using a proof-of-work 
consensus mechanism. In the second half of 2020, the Ethereum Network 
began the first of several stages of an upgrade that was initially 
known as ``Ethereum 2.0'' and eventually became known as the ``Merge'' 
to transition the Ethereum Network from a proof-of-work consensus 
mechanism to a proof-of-stake consensus mechanism. The Merge was 
completed on September 15, 2022, and the Ethereum Network has operated 
on a proof-of-stake model since such time.
    Unlike proof-of-work, in which validators expend computational 
resources to compete to validate transactions and are rewarded coins in 
proportion to the amount of computational resources expended, in proof-
of-stake, validators risk or ``stake'' tokens to compete to be randomly 
selected to validate transactions and are rewarded in tokens. Any 
malicious activity, such as validating multiple blocks, disagreeing 
with the eventual consensus or otherwise violating protocol rules, 
results in the forfeiture or ``slashing'' of a portion of the staked 
coins. Proof-of-stake is commonly regarded as more energy efficient 
than proof-of-work. Approximately every 12 seconds, a new block is 
added to the Ethereum Blockchain with the latest transactions processed 
by the network, and the validator that generated this block is awarded 
ether.
Limits on Ether Supply
    The rate at which new ether are issued and put into circulation is 
expected to vary. In September 2022 the Ethereum Network converted from 
proof-of-work to a new proof-of-stake consensus mechanism. Following 
the Merge, approximately 1,700 ether are issued per day, though the 
issuance rate varies based on the number of validators on the network. 
In addition, the issuance of new ether could be partially or completely 
offset by the burn mechanism introduced by the EIP-1559 modification, 
under which ether are removed from supply at a rate determined by 
network usage. On many occasions, the ether supply has been 
deflationary over 24-hour periods as a result of the burn mechanism. 
The attributes of the new consensus algorithm are subject to change, 
but in sum, the new consensus algorithm and related modifications 
reduced total new ether issuances and may turn the ether supply 
deflationary over the long term.
    As of March 31, 2025, approximately 121 million ether were 
outstanding.
Applicable Standard
    The Commission has historically approved or disapproved exchange 
filings to list and trade series of Trust Issued Receipts, including 
spot, Commodity-Based Trust Shares, on the basis of whether the listing 
exchange has in place a comprehensive surveillance sharing agreement 
(``CSSA'') with a regulated market of significant size related to the 
underlying commodity to be held.\7\ The Commission has since approved 
the listing and trading of shares of spot

[[Page 30758]]

bitcoin exchange-traded products (``Spot Bitcoin ETPs'') and spot ether 
exchange-traded products (``Spot Ether ETPs''), finding that there were 
sufficient ``other means'' of preventing fraud and manipulation 
sufficient to satisfy the requirements of Section 6(b)(5) of the 
Exchange Act.\8\ In each of the Spot Bitcoin ETP Approval Order and 
Spot Ether Approval Order, the Commission concluded, through a robust 
correlation analysis, that fraud or manipulation that impacts prices in 
spot bitcoin markets or spot ether markets would likely similarly 
impact CME bitcoin futures prices and CME ether futures prices, 
respectively.\9\ The Commission further found that, because the CME's 
surveillance can assist in detecting those impacts on CME bitcoin 
futures prices and CME ether futures prices, a listing exchange's CSSA 
with the CME can be reasonably expected to assist in surveilling for 
fraudulent and manipulative acts and practices in the context of the 
Spot Bitcoin ETPs and Spot Ether ETPs.\10\
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    \7\ See Securities Exchange Act Release No. 83723 (July 26, 
2018), 83 FR 37579 (August 1, 2018) (SR-BatsBZX-2016-30) (Order 
Setting Aside Action by Delegated Authority and Disapproving a 
Proposed Rule Change, as Modified by Amendments No. 1 and 2, to List 
and Trade Shares of the Winklevoss Bitcoin Trust) (``Winklevoss 
Order''). In the Winklevoss Order, the Commission set forth both the 
importance and definition of a surveilled, regulated market of 
significant size, explaining that, for approved commodity-trust 
ETPs, ``there has been in every case at least one significant, 
regulated market for trading futures on the underlying commodity--
whether gold, silver, platinum, palladium, or copper--and the ETP 
listing exchange has entered into surveillance-sharing agreements 
with, or held Intermarket Surveillance Group membership in common 
with, that market.'' Winklevoss Order, 83 FR at 37594.
    \8\ See Securities Exchange Act Release No. 34-99306 (January 
10, 2024), 89 FR 3008 (January 17, 2024) (SR-NYSEARCA-2021-90; SR-
NYSEARCA-2023-44; SR-NYSEARCA-2023-58; SR-NASDAQ-2023-016; SR-
NASDAQ-2023-019; SR-CboeBZX-2023028; SR-CboeBZX-2023-038; SR-
CboeBZX-2023-040; SR-CboeBZX-2023-042; SRCboeBZX-2023-044; SR-
CboeBZX-2023-072) (Order Granting Accelerated Approval of Proposed 
Rule Changes, as Modified by Amendments Thereto, to List and Trade 
Bitcoin-Based Commodity-Based Trust Shares and Trust Units) (the 
``Spot Bitcoin ETP Approval Order''); Securities Exchange Act 
Release No. 100224 (May 23, 2024), 89 FR 46937 (May 30, 2024) (SR-
NYSEARCA-2023-70; SR-NYSEARCA-2024-31; SR-NASDAQ-2023-045; SR-
CboeBZX-2023-069; SR-CboeBZX-2023-070; SR-CboeBZX-2023-087; SR-
CboeBZX-2023-095; SR-CboeBZX-2024-018) (Order Granting Accelerated 
Approval of Proposed Rule Changes, as Modified by Amendments 
Thereto, to List and Trade Shares of Ether-Based Exchange-Traded 
Products) (the ``Spot Ether ETP Approval Order'').
    \9\ See Spot Bitcoin ETP Approval Order, 89 FR at 3010; Spot 
Ether ETP Approval Order, 89 FR at 46938.
    \10\ See Spot Bitcoin ETP Approval Order, 89 FR at 3010; Spot 
Ether ETP Approval Order, 89 FR at 46938-39.
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    The Commission also more recently approved the listing and trading 
of shares of exchange-traded products that, like the Trust, hold both 
spot bitcoin and spot ether in proportion to their market 
capitalizations (the ``Spot Bitcoin/Ether ETPs'').\11\ In approving the 
Spot Bitcoin/Ether ETPs, the Commission similarly found, based on the 
continued consistent correlation between the spot bitcoin market and 
the CME bitcoin futures market and between the spot ether market and 
the CME ether futures market that a listing exchange's CSSA with the 
CME can be reasonably expected to assist in surveilling for fraudulent 
and manipulative acts and practices in the context of the Spot Bitcoin/
Ether ETPs.\12\
---------------------------------------------------------------------------

    \11\ See Securities Exchange Act Release No. 101998 (December 
19, 2024), 89 FR 106707 (December 30, 2024) (SR-NASDAQ-2024-028; SR-
CboeBZX-2024-091) (Order Granting Approval of a Proposed Rule 
Change, as Modified by Amendment No. 1, To List and Trade Shares of 
the Hashdex Nasdaq Crypto Index US ETF and Granting Accelerated 
Approval of a Proposed Rule Change, as Modified by Amendment No. 1, 
To List and Trade Shares of the Franklin Crypto Index ETF, a Series 
of the Franklin Crypto Trust) (the ``Spot Bitcoin/Ether ETP Approval 
Order'').
    \12\ See Spot Bitcoin/Ether ETP Approval Order, 89 FR at 106708.
---------------------------------------------------------------------------

    The Trust is structured and will operate in a manner materially the 
same as the Spot Bitcoin ETPs, Spot Ether ETPs, and Spot Bitcoin/Ether 
ETPs. The Sponsor believes that the Exchange's ability to obtain 
information regarding trading in bitcoin futures and ether futures from 
the CME, which, like the Exchange, is a member of the ISG, would assist 
the Exchange in detecting potential fraud or manipulation with respect 
to trading in the Shares. The Sponsor thus believes that, for reasons 
similar to those set forth in the Spot Bitcoin ETP Approval Order, Spot 
Ether ETP Approval Order, and Spot Bitcoin/Ether ETP Approval Order, 
listing and trading Shares of the Trust would be consistent with the 
requirements of the Act.
Creation and Redemption of Shares
    The Trust issues and redeems ``Baskets'' on a continuous basis. 
Baskets are only created or redeemed in exchange for the amount of 
bitcoin and ether represented by the Baskets being created or redeemed. 
Only ``Authorized Participants'' can initiate a creation or redemption 
of Baskets. Each Authorized Participant must be a registered broker-
dealer, a participant in Depository Trust Company (``DTC''), have 
entered into an agreement with the Sponsor and be in a position to 
transfer cash to, and take delivery of cash from, the Cash Custodian 
through one or more accounts.
    The Trust issues and redeems Shares only in Baskets of 10,000 or 
integral multiples thereof, based on the quantity of bitcoin and ether 
attributable to each Share (net of accrued but unpaid Sponsor's Fee and 
any accrued but unpaid expenses or liabilities). Baskets may be 
redeemed by the Trust in exchange for the amount of bitcoin and ether 
corresponding to their redemption value. Only Authorized Participants 
can initiate a creation or redemption of Baskets.
    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 bitcoin or ether 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 bitcoin or ether as part 
of the creation or redemption process. For a redemption in cash, the 
Sponsor shall arrange for the bitcoin and ether represented by the 
creation Basket to be sold to the Liquidity Provider,\13\ and the cash 
proceeds distributed from the Trust's account at the Cash Custodian to 
the Authorized Participant.
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    \13\ The Trust's Liquidity Provider is Foris DAX, Inc. The 
Liquidity Provider facilitates the purchase and sale of bitcoin and 
ether for creations or redemptions of Baskets in cash.
---------------------------------------------------------------------------

    Baskets are only issued or redeemed in exchange for an amount of 
bitcoin and ether determined by the Sponsor on each day that the 
Exchange is open for regular trading. No Shares are issued unless the 
Bitcoin and Ether Custodian or Prime Execution Agent has allocated to 
the Trust's account the corresponding amount of bitcoin and ether.
Issuance of Baskets
    For a creation of Baskets, the Authorized Participant will be 
required to submit the purchase order by an early order cutoff time 
(the ``Creation Early Order Cutoff Time'') on the Business Day prior to 
the trade date. The Authorized Participant must submit a purchase order 
through an electronic order entry system, indicating the number of 
Baskets it intends to acquire. The date that order is received will 
determine the basket amount of bitcoin and ether (the ``Basket 
Amount'') the Trust needs to purchase from the Liquidity Provider or 
through the Prime Execution Agent. The final cash amounts will be 
determined after the net asset value of the Trust is struck and the 
Trust's bitcoin and ether transactions have settled. However, orders 
received after the Creation Early Order Cutoff Time on a Business Day 
will not be accepted and should be resubmitted on the following 
Business Day.
    The Basket Amount necessary for the creation of a Basket changes 
from day to day. On each Business Day, the Trust Administrator will 
adjust the quantity of bitcoin and ether constituting the Basket Amount 
as appropriate to reflect sales of bitcoin and ether, any loss of 
bitcoin or ether that may occur and accrued expenses. The Basket Amount 
is determined for a given day by multiplying the NAV per Share by the 
number of Shares in each Basket and

[[Page 30759]]

dividing the resulting product by the weighted-average value of the 
Trust's bitcoin and ether holdings that day, as determined by reference 
to the applicable Pricing Benchmark and the proportion of bitcoin and 
ether in the Trust's NAV as of such date. The Basket Amount so 
determined will be made available to all Authorized Participants and 
the Liquidity Provider and will be made available on the Sponsor's 
website for the Shares.
    On the date of the Creation Early Order Cutoff Time, the Trust will 
choose, in its sole discretion, to enter into a transaction with the 
Liquidity Provider or the Prime Execution Agent to buy bitcoin and 
ether in exchange for the cash proceeds from such purchase order. For 
settlement of a creation, the Trust delivers Shares to the Authorized 
Participant in exchange for cash received from the Authorized 
Participant. Meanwhile, the Liquidity Provider or Prime Execution 
Agent, as applicable, delivers the required bitcoin and ether pursuant 
to its trade with the Trust into the Trust's Trading Balance with the 
Prime Execution Agent in exchange for cash.
    Upon the deposit by the Liquidity Provider or the Prime Execution 
Agent of the corresponding amount of bitcoin and ether with the Trust's 
Trading Balance, and of any expenses, taxes or charges, the Cash 
Custodian will deliver the appropriate number of Baskets to the DTC 
account of the depositing Authorized Participant.
    Because the Sponsor has assumed what are expected to be most of the 
Trust's expenses, and the Sponsor's Fee accrues daily at the same rate, 
in the absence of any extraordinary expenses or liabilities, the amount 
of bitcoin and ether by which the Basket Amount will decrease each day 
will be predictable. The Sponsor intends to have the Trust 
Administrator make available on each Business Day an indicative Basket 
Amount for the next Business Day. Authorized Participants may use that 
indicative Basket Amount as guidance regarding the amount of cash that 
they may expect to have to deposit with the Trust Administrator in 
respect of purchase orders placed by them on such next Business Day and 
accepted by the Sponsor.
    The Sponsor may suspend the acceptance of purchase orders or the 
delivery or registration of transfers of Shares or may refuse a 
particular purchase order, delivery or registration of Shares (i) 
during any period when the transfer books of the Sponsor are closed or 
(ii) at any time, if the Sponsor thinks it advisable for any reason. 
The Sponsor will reject any purchase order that is not in proper form.
Redemption of Baskets
    Authorized Participants, acting on authority of the registered 
holder of Shares, may surrender Baskets in exchange for the 
corresponding Basket Amount announced by the Sponsor.
    For a redemption of Baskets, the Authorized Participant will be 
required to submit a redemption order by an early order cutoff time 
(the ``Redemption Early Order Cutoff Time'') on the Business Day prior 
to the trade date. On the date of the Redemption Early Order Cutoff 
Time, the Trust may choose, in its sole discretion, to enter into a 
transaction with the Liquidity Provider or the Prime Execution Agent to 
sell bitcoin and ether in exchange for cash. Also on the date of the 
Redemption Order Early Cutoff, the Trust instructs the Bitcoin and 
Ether Custodian to prepare to move the associated bitcoin and ether 
from the Trust's Vault Balance with the Bitcoin and Ether Custodian to 
the Trust's Trading Balance with the Prime Execution Agent. For 
settlement of a redemption, the Authorized Participant delivers the 
necessary Shares to the Trust, the Liquidity Provider or the Prime 
Execution Agent, as applicable, delivers the cash to the Trust 
associated with the Trust's sale of bitcoin and ether, the Sponsor 
delivers bitcoin and ether to the Liquidity Provider's account at the 
Prime Execution Agent or directly to the Prime Execution Agent, as 
applicable, and the Trust delivers cash to the Authorized Participant.
    Disruption of services at the Prime Execution Agent, the Bitcoin 
and Ether Custodian, the Cash Custodian or the Authorized Participant's 
banks would have the potential to delay settlement of the bitcoin and 
ether related to Share redemptions.
    Upon the surrender of such Shares and the payment of applicable 
costs, expenses, taxes or charges (such as stamp taxes or stock 
transfer taxes or fees), by the redeeming Authorized Participant, and 
the completion of the sale of bitcoin and ether for cash by the Trust, 
the Sponsor will instruct the delivery of cash to the Authorized 
Participant. The Authorized Participant is responsible for the dollar 
cost of the difference between the value of bitcoin and ether 
calculated by the Trust Administrator for the applicable NAV per Share 
of the Trust and the prices at which the Trust sells bitcoin and ether 
to raise the cash needed for the cash redemption order to the extent 
the prices realized in selling the bitcoin and ether are lower in the 
aggregate than the prices of bitcoin and ether utilized in the NAV. To 
the extent the prices realized in selling the bitcoin and ether are 
higher in the aggregate than the price utilized in the NAV, the 
Authorized Participant shall get to keep the dollar impact of any such 
difference. Shares can only be surrendered for redemption in Baskets of 
10,000 Shares each.
    An Authorized Participant must submit a redemption order through an 
electronic order entry system, indicating the number of Baskets it 
intends to redeem. The date that order is received determines the 
Basket Amount to be received in exchange. However, orders received 
after the Redemption Early Order Cutoff Time on a Business Day will not 
be accepted and should be resubmitted on the following Business Day.
    All taxes incurred in connection with the delivery of bitcoin and/
or ether to the Bitcoin and Ether Custodian or cash to the Cash 
Custodian in exchange for Baskets (including any applicable value added 
tax) will be the sole responsibility of the Authorized Participant 
making such delivery.
    Redemptions may be suspended (1) during any period in which regular 
trading on NYSE Arca is suspended or restricted or the exchange is 
closed (other than scheduled holiday or weekend closings), or (2) 
during a period when the Sponsor determines that delivery, disposal or 
evaluation of bitcoin or ether is not reasonably practicable. The 
Sponsor and the Trust Administrator will reject any redemption order 
that is not in proper form. If the Trust suspends redemptions, 
Shareholders will be notified in a prospectus supplement, in its 
periodic Exchange Act reports and/or on the Trust's website.
Availability of Information
    The Trust's website 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 
\14\ 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

[[Page 30760]]

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.
---------------------------------------------------------------------------

    \14\ 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.
---------------------------------------------------------------------------

    The Trust Administrator will also disseminate the Trust's holdings 
on a daily basis on the Trust's website. The NAV per Share for the 
Trust will be calculated by the Trust Administrator once a day and will 
be disseminated daily to all market participants at the same time. 
Quotation and last sale information regarding the Shares will be 
disseminated through the facilities of the Consolidated Tape 
Association (the ``CTA'').
    The Sponsor will publish an intraday indicative value per Share 
(``IIV'') using the CME CF Bitcoin Real Time Index and the CME CF Ether 
Real Time Index. One or more major market data vendors will provide an 
IIV 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 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 Trust's NAV per Share during the trading day.
    The IIV's dissemination during the 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 every 15 seconds during the Core Trading 
Session by one or more major market data vendors. In addition, the IIV 
will be available through online information services.
    The NAV per Share for the Trust will be calculated by the Trust 
Administrator once a day and will be disseminated daily to all market 
participants at the same time.
    Quotation and last sale information for bitcoin and ether 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 bitcoin and ether is available by subscription from 
Reuters and Bloomberg. The spot prices of bitcoin and ether are 
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 bitcoin and ether will be available from 
major market data vendors and from the trading platforms on which 
bitcoin and ether are traded.
Rebalancing
    Foris DAX, Inc., will serve as the exclusive rebalancing agent (in 
such capacity, the ``Rebalancing Agent'') for the Trust. The 
Rebalancing Agent will rebalance the Trust's digital asset holdings 
quarterly, on the first Business Day in January, April, July, and 
October (each such date, a ``Reconstitution Date''), to ensure the 
allocation of the Trust's assets to bitcoin and ether approximates the 
allocation ratio. The Sponsor may, in its sole discretion, instruct the 
Rebalancing Agent to defer any such rebalancing to the following 
Reconstitution Date if on the applicable Reconstitution Date the actual 
allocation of the Trust's assets to each of bitcoin and ether is within 
2% of its respective allocation ratio. The rebalancing process involves 
adjusting the quantities of bitcoin and ether held by the Trust (i.e., 
by buying or selling some amount of each asset) to reflect changes in 
the digital assets' relative market values. This rebalancing is 
executed by purchasing or selling the necessary quantities of bitcoin 
and/or ether to re-align their weightings with the appropriate ratio. 
To that end, on or about each Reconstitution Date, the Sponsor will 
halt creations and redemptions of Shares as needed to complete the 
rebalancing process.
    The Trust is a passive investment vehicle which seeks to reflect 
generally the performance of the price of bitcoin and ether in 
accordance with the allocation ratio set forth in the Trust Agreement. 
The Sponsor does not intend to actively manage the Trust's digital 
asset holdings in response to price changes in bitcoin and ether, and 
any quarterly rebalancing described herein is not a form of active 
management.
Staking
    ``Staking'' is the act of committing capital in the form of ether 
to participate in verifying and adding transactions to the Ethereum 
Blockchain digital ledger and in securing the Ethereum Network in 
exchange for ether as a reward. If the Trust decides to pursue Staking 
activities with respect to all or a portion of the Trust's ether, the 
Trust's ether may be restricted within the Ethereum Network's protocol 
for a specific period of time.
    Staking activity may require withdrawals of ether by the Sponsor in 
order to deposit ether within the Ethereum Network's protocol. While 
the ability to gain temporary control of even a portion of the Trust's 
ether is restricted to a limited number of authorized personnel of the 
Sponsor, Staking activities introduce a risk of loss. Should the 
Sponsor decide to engage in any Staking activities, the Trust's ether 
would be staked directly from the Trust's wallets and would not be 
transferred to any other wallet as part of the Staking process. 
Further, the Staking Provider (as defined below) would not have any 
control over the Trust's staked ether other than in connection with 
Staking and unstaking the Trust's ether at the Sponsor's direction. 
However, Staking activities would expose the Trust's ether to increased 
risk of loss, including in the form of potential penalties, slashing or 
inactivity leaks, or technological complication that could result in 
the loss of such ether in its entirety.
    Further, while any ether is staked, it will not be available to the 
Trust. In connection with Staking's ``activation'' and ``exit'' 
processes, the Trust's staked ether will not be accessible for a 
variable period of time, resulting in liquidity risk to the Trust's 
ability to satisfy redemptions or rebalance its holdings, which could 
create deviations between the Trust's actual and intended allocation of 
bitcoin to ether.
    The Trust would record receipt of Staking rewards when they are 
received if there is value to the Trust in doing so. Ether received 
from Staking rewards have no cost basis and the Trust recognizes 
unrealized gains equal to the fair value of the new ether received. The 
Trust may engage in Staking activities if the Trust deems such activity 
to be in the best interest of Shareholders and solely to the extent the 
Sponsor believes, in its sole discretion, that such Staking activities 
may be conducted in compliance with applicable law.
    The Trust has engaged Foris DAX, Inc. as its exclusive Staking 
infrastructure provider (in such capacity, the ``Staking Provider'') in 
connection with any Staking activities the Trust may conduct. The 
Staking Provider would provide hardware, software and services 
necessary to enable the Trust to establish validator nodes and stake 
the Trust's ether on the Ethereum Network. The Staking Provider would 
exercise no discretion as to the amount the Trust's ether to be staked 
or timing of the Staking activities (other than as is incidental in 
establishing or deactivating validator nodes).
Trading Rules
    The Exchange deems the Shares to be equity securities, thus 
rendering trading in the Shares subject to the Exchange's existing 
rules governing the trading of

[[Page 30761]]

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 be required to 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 (``Market Makers'') in Commodity-
Based Trust Shares to facilitate surveillance. The Exchange represents 
that, for initial and continued listing, the Trust is required to 
comply with Rule 10A-3 \15\ 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.
---------------------------------------------------------------------------

    \15\ 17 CFR 240.10A-3.
---------------------------------------------------------------------------

Trading Halts
    With respect to trading halts, the Exchange may consider all 
relevant factors in exercising its discretion to halt or suspend 
trading in the Shares of the Trust.\16\ 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.
---------------------------------------------------------------------------

    \16\ See NYSE Arca Rule 7.12-E.
---------------------------------------------------------------------------

    The Exchange may halt trading during the day in which an 
interruption to the dissemination of the IIV or the value of either 
Pricing Benchmark occurs. If the interruption to the dissemination of 
the IIV or the value of either Pricing Benchmark 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.\17\ 
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.
---------------------------------------------------------------------------

    \17\ 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.
---------------------------------------------------------------------------

    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, will 
communicate as needed regarding trading in the Shares with other 
markets and other entities that are members of the Intermarket 
Surveillance Group (the ``ISG''), and the Exchange or FINRA, on behalf 
of the Exchange, or both, may obtain trading information regarding 
trading in the Shares and bitcoin and ether derivatives from such 
markets and other entities. In addition, the Exchange may obtain 
information regarding trading in the Shares and bitcoin and ether 
derivatives from markets and other entities that are members of ISG or 
with which the Exchange has in place a CSSA.\18\ The Exchange is also 
able to obtain information from ETP Holders regarding their trading (as 
principal or agent) in the Shares and any underlying bitcoin, ether, 
bitcoin futures contracts, ether futures contracts, options on bitcoin 
futures, options on ether futures or any other bitcoin or ether 
derivative.
---------------------------------------------------------------------------

    \18\ For a list of the current members of ISG, see 
www.isgportal.org.
---------------------------------------------------------------------------

    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 that regulatory 
organization to the extent such agreements exist.
    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 asset, (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 if the Trust no longer complies 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 Exchange becomes aware that 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 30762]]

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 Pricing 
Benchmarks and NAV are disseminated; (4) the possibility that trading 
spreads and the resulting premium or discount on the Shares may widen 
during the Early 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 issued 
Shares prior to or concurrently with the confirmation of a transaction; 
and (6) trading information.
    In addition, the Information Bulletin will reference that the Trust 
is subject to various fees and expenses as described in the 
Registration Statement. 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 reference the fact 
that there is no regulated source of last sale information regarding 
bitcoin or ether, that the Commission has no jurisdiction over the 
trading of bitcoin or ether as a commodity, and that the Commodity 
Futures Trading Commission (the ``CFTC'') has regulatory jurisdiction 
over the trading of CME bitcoin futures contracts, ether futures 
contracts and options on CME bitcoin futures contracts and ether 
futures contracts.
    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) \19\ 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.
---------------------------------------------------------------------------

    \19\ 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 surveillance procedures that are adequate to 
properly monitor trading in the Shares in all trading sessions on the 
Exchange and to deter and detect violations of Exchange rules and 
applicable federal securities laws. 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 and bitcoin and 
ether derivatives from such markets. In addition, the Exchange may 
obtain information regarding trading in the Shares and bitcoin and 
ether derivatives from markets that are members of ISG or with which 
the Exchange has in place a CSSA. Also, pursuant to NYSE Arca Rule 
8.201-E(g), the Exchange is able to obtain information regarding Market 
Maker accounts for trading in the Shares and the underlying bitcoin, 
underlying ether or any bitcoin or ether derivative through ETP Holders 
acting as registered Market Makers, in connection with such ETP 
Holders' proprietary trades which they effect on any relevant market.
    The proposed rule change is also designed to prevent fraudulent and 
manipulative acts and practices because the Trust is structured 
similarly to and will operate in materially the same manner as the Spot 
Bitcoin ETPs, Spot Ether ETPs, and Spot Bitcoin/Ether ETPs previously 
approved by the Commission. The Exchange further believes that the 
proposed rule change is designed to prevent fraudulent and manipulative 
acts and practices because, as noted by the Commission in the Spot 
Bitcoin ETP Approval Order, Spot Ether ETP Approval Order, and Spot 
Bitcoin/Ether ETP Approval Order, the Exchange's ability to obtain 
information regarding trading in the Shares and futures from markets 
and other entities that are members of the ISG (including the CME) 
would assist the Exchange in detecting and deterring misconduct. In 
particular, the CME bitcoin and ether futures markets are large, 
surveilled and regulated markets that are closely connected with the 
spot markets for bitcoin and ether, respectively, through which the 
Exchange could obtain information to assist in detecting and deterring 
potential fraud or manipulation.
    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 bitcoin and ether price and 
market information available on public websites and through 
professional and subscription services. Investors may obtain, on a 24-
hour basis, bitcoin and ether pricing information based on the spot 
price for bitcoin and ether from various financial information service 
providers. The closing price and settlement prices of bitcoin and ether 
are readily available from the Constituent 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 and NAV per Share 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 per 
Share 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 either Pricing Benchmark occurs. If the 
interruption to the dissemination of the IIV or the value of either 
Pricing Benchmark 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

[[Page 30763]]

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 per Share, 
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 exchange-traded product, 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 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-2025-45 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-2025-45. 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-2025-45 and should 
be submitted on or before July 31, 2025.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\20\
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    \20\ 17 CFR 200.30-3(a)(12).
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J. Matthew DeLesDernier,
Deputy Secretary.
[FR Doc. 2025-12809 Filed 7-9-25; 8:45 am]
BILLING CODE 8011-01-P