Notice2026-07038

Self-Regulatory Organizations; The Nasdaq Stock Market LLC; Notice of Filing and Immediate Effectiveness of Proposed Rule Change To Amend the iShares Bitcoin Trust ETF and iShares Ethereum Trust ETF

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Published
April 13, 2026

Issuing agencies

Securities and Exchange Commission

Full Text

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<title>Federal Register, Volume 91 Issue 70 (Monday, April 13, 2026)</title>
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[Federal Register Volume 91, Number 70 (Monday, April 13, 2026)]
[Notices]
[Pages 18936-18938]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07038]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-105176; File No. SR- NASDAQ-2026-025]


Self-Regulatory Organizations; The Nasdaq Stock Market LLC; 
Notice of Filing and Immediate Effectiveness of Proposed Rule Change To 
Amend the iShares Bitcoin Trust ETF and iShares Ethereum Trust ETF

April 8, 2026.
    Pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 
(the ``Act''),\1\ and Rule 19b-4 thereunder,\2\ notice is hereby given 
that on March 31, 2026, The Nasdaq Stock Market LLC (``Nasdaq'' or 
``Exchange'') filed with the Securities and Exchange Commission (the 
``Commission'') the proposed rule change as described in Items I and II 
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\ 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 amend the iShares[supreg] Bitcoin Trust 
ETF (``IBIT'') and the iShares[supreg] Ethereum Trust ETF (``ETHA'') to 
permit IBIT and ETHA to come under the generic listing standards in 
Rule 5711(d) by Q3 of 2026.
    The text of the proposed rule change is available on the Exchange's 
website at <a href="https://listingcenter.nasdaq.com/rulebook/nasdaq/rulefilings">https://listingcenter.nasdaq.com/rulebook/nasdaq/rulefilings</a>, and at the principal office of the Exchange.

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 Exchange 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 these 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 aspects of such 
statements.

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

1.Purpose
    The Commission approved the listing and trading of shares (``IBIT 
Shares'') of IBIT on the Exchange pursuant to Nasdaq Rule 5711(d) \3\ 
on January 10, 2024.\4\ The Commission also approved the listing and 
trading of shares (``ETHA Shares'') of ETHA on the Exchange pursuant to 
Nasdaq Rule 5711(d) on May 23, 2024.\5\ The Exchange

[[Page 18937]]

previously filed to permit IBIT and ETHA to operate in reliance on the 
Generic Listing Standards instead of the terms of the IBIT Filing and 
ETHA Filing, as applicable, and indicated that IBIT and ETHA would 
comply with the Generic Listing Standards by Q1 2026.\6\ The Exchange 
now proposes to extend the effective date of compliance to Q3 2026 in 
order to provide the sponsor with additional time to operationalize the 
conversion of IBIT and ETHA to the Generic Listing Standards.
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    \3\ The Commission approved Nasdaq Rule 5711(d) in Securities 
Exchange Act Release No. 66648 (March 23, 2012), 77 FR 19428 (March 
30, 2012) (SR-NASDAQ-2012-013). The Commission subsequently approved 
amendments to Rule 5711(d) to adopt generic listing standards for 
Commodity-Based Trust Shares. See Securities Exchange Act Release 
No. 103995 (September 17, 2025), 90 FR 45414 (September 22, 2025) 
(SR-NASDAQ-2025-056; SR-CboeBZX-2025-104; SR-NYSEARCA-2025-54) 
(Order Granting Accelerated Approval of Proposed Rule Changes, as 
Modified by Amendments Thereto, to Adopt Generic Listing Standards 
for Commodity-Based Trust Shares) (``Generic Listing Standards'').
    \4\ See Securities Exchange Act Release Nos. 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-2023-028; SR-CboeBZX-2023-038; SR-
CboeBZX-2023-040; SR-CboeBZX-2023-042; SR-CboeBZX-2023-044; SR-
CboeBZX-2023-072) (``Bitcoin ETP Approval''); and 103571 (July 29, 
2025), 90 FR 36248 (August 1, 2025) (SR-NASDAQ-2025-008; SR-NASDAQ-
2025-038; SR-CboeBZX-2025-010; SR-CboeBZX-2025-023; SR-CboeBZX-2025-
031; SR-CboeBZX-025-033; SR-CboeBZX-2025-035; SR-CboeBZX-2025-050; 
SR-NYSEARCA-2025-38) (``In-Kind Approval'' and together with Bitcoin 
ETP Approval, the ``IBIT Filing'').
    \5\ See Securities Exchange Act Release No. 100224 (May 23, 
2024), 89 FR 46937 (May 30, 2024) (Self-Regulatory Organizations; 
NYSE Arca, Inc.; The Nasdaq Stock Market LLC; Cboe BZX Exchange, 
Inc.; Order Granting Accelerated Approval of Proposed Rule Changes, 
as Modified by Amendments Thereto, To List and Trade Shares of 
Ether-Based Exchange-Traded Products) (``ETH ETP Approval''); and 
In-Kind Approval (In-Kind Approval together with ETH ETP Approval 
will hereinafter be referred to as the ``ETHA Filing'').
    \6\ See Securities Exchange Act Release No. 104130 (September 
29, 2025), 90 FR 47411 (October 1, 2025) (SR-NASDAQ-2025-082) 
(Notice of Filing and Immediate Effectiveness of Proposed Rule 
Change To Amend iShares Bitcoin Trust and iShares Ethereum Trust).
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    Upon switching over to the Generic Listing Standards, IBIT and ETHA 
will each meet the requirements of the Generic Listing Standards under 
Rule 5711(d) and will be required to comply with the continued listing 
standards on an ongoing basis, as set forth in that rule. Upon 
switching over, any requirements for listing as specified in the IBIT 
Filing and ETHA Filing, as applicable, that differ from the 
requirements of the Generic Listing Standards will no longer be 
applicable to such security.
2.Statutory Basis
    The Exchange believes that its proposal is consistent with Section 
6(b) of the Act,\7\ in general, and furthers the objectives of Section 
6(b)(5) of the Act,\8\ in particular, in that it is designed to promote 
just and equitable principles of trade, to remove impediments to and 
perfect the mechanism of a free and open market and a national market 
system, and, in general to protect investors and the public interest.
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    \7\ 15 U.S.C. 78f(b).
    \8\ 15 U.S.C. 78f(b)(5).
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    The proposed changes extend the timing by which IBIT and ETHA would 
switch over to operate in reliance on the Generic Listing Standards 
(instead of the terms of the IBIT Filing and ETHA Filing, as 
applicable) from Q1 to Q3 of this year. As noted above, this is to 
allow the sponsor with additional time to operationalize the conversion 
of IBIT and ETHA to the Generic Listing Standards in Rule 5711(d). Upon 
switching over to the Generic Listing Standards, IBIT and ETHA will 
each meet the requirements of the Generic Listing Standards under Rule 
5711(d) and will be required to comply with the continued listing 
standards on an ongoing basis, as set forth in that rule.

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 not necessary or appropriate in 
furtherance of the purposes of the Act. As discussed above, the 
Exchange is extending the timing by which IBIT and ETHA would convert 
their listings under the terms of the IBIT Filing and ETHA Filing, as 
applicable, to the Generic Listing Standards. Upon switching over to 
the Generic Listing Standards, IBIT and ETHA will each meet the 
requirements of the Generic Listing Standards under Rule 5711(d) and 
will be required to comply with the continued listing standards on an 
ongoing basis, as set forth in that rule. Accordingly, the Exchange 
does not believe its proposal would impose any undue burden on 
competition.

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

    No written comments were either solicited or received.

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

    The Exchange has filed the proposed rule change pursuant to Section 
19(b)(3)(A) of the Act \9\ and Rule 19b-4(f)(6) \10\ thereunder. 
Because the foregoing proposed rule change does not: (i) significantly 
affect the protection of investors or the public interest; (ii) impose 
any significant burden on competition; or (iii) become operative for 30 
days from the date on which it was filed, or such shorter time as the 
Commission may designate, it has become effective pursuant to Section 
19(b)(3)(A) of the Act \11\ and Rule 19b-4(f)(6) \12\ thereunder.
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    \9\ 15 U.S.C. 78s(b)(3)(A).
    \10\ 17 CFR 240.19b-4(f)(6).
    \11\ 15 U.S.C. 78s(b)(3)(A).
    \12\ 17 CFR 240.19b-4(f)(6). In addition, Rule 19b-4(f)(6)(iii) 
requires the Exchange to give the Commission written notice of its 
intent to file the proposed rule change, along with a brief 
description and text of the proposed rule change, at least five 
business days prior to the date of filing of the proposed rule 
change, or such shorter time as designated by the Commission. The 
Exchange has satisfied this requirement.
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    A proposed rule change filed under Rule 19b-4(f)(6) \13\ normally 
does not become operative prior to 30 days after the date of the 
filing. However, pursuant to Rule 19b-4(f)(6)(iii),\14\ the Commission 
may designate a shorter time if such action is consistent with 
protection of investors and the public interest. The Exchange has asked 
the Commission to waive the 30-day operative delay so that the date of 
IBIT and ETHA conversion to the Generic Listing Standards is extended 
to Q3 2026. The Commission believes that waiving the 30-day operative 
delay is consistent with the protection of investors and the public 
interest because the extension does not introduce any regulatory 
issues. Until the conversion, IBIT and ETHA will instead be required to 
meet the continued listing requirements as contemplated by the IBIT 
Filing and ETHA Filing, respectively. Accordingly, the Commission 
designates the proposed rule change to be operative upon filing.\15\
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    \13\ 17 CFR 240.19b-4(f)(6).
    \14\ 17 CFR 240.19b-4(f)(6)(iii).
    \15\ For purposes only of waiving the 30-day operative delay, 
the Commission also has considered the proposed rule's impact on 
efficiency, competition, and capital formation. See 15 U.S.C. 
78c(f).
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    At any time within 60 days of the filing of the proposed rule 
change, the Commission summarily may temporarily suspend such rule 
change if it appears to the Commission that such action is necessary or 
appropriate in the public interest, for the protection of investors, or 
otherwise in furtherance of the purposes of the Act. If the Commission 
takes such action, the Commission will institute proceedings to 
determine whether the proposed rule change should be approved or 
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

    <bullet> Use the Commission's internet comment form (<a href="https://www.sec.gov/rules/sro.shtml">https://www.sec.gov/rules/sro.shtml</a>); or
    <bullet> Send an email to <a href="/cdn-cgi/l/email-protection#87f5f2ebe2aae4e8eaeae2e9f3f4c7f4e2e4a9e0e8f1"><span class="__cf_email__" data-cfemail="255750494008464a4848404b5156655640460b424a53">[email&#160;protected]</span></a>. Please include 
file number SR-NASDAQ-2026-025 on the subject line.

Paper Comments:

    <bullet> 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-NASDAQ-2026-025. This 
file number should be included on the

[[Page 18938]]

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 
(<a href="https://www.sec.gov/rules/sro.shtml">https://www.sec.gov/rules/sro.shtml</a>). Copies of the filing 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-NASDAQ-2026-
025 and should be submitted on or before May 4, 2026.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\16\
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    \16\ 17 CFR 200.30-3(a)(12) and (59).
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Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-07038 Filed 4-10-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on April 13, 2026.

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