TechFlow news — According to the Delaware Department of State website, on December 22 local time, a new entity named "GRAYSCALE LLC" was registered in Delaware. However, another company named "GRAYSCALE, LLC" had already been registered in 2013. The names of these two limited liability companies are identical except for a comma.
Twitter user @SummersThings analyzed that under Section 17-102(3) of the Delaware Code, the state allows registration of an LLC/Inc/LP with a name already in use, provided written consent is obtained from the previously registered company. Therefore, such identically named entities are almost certainly subsidiaries or affiliated entities of the original company.
It can thus be inferred that the "GRAYSCALE, LLC" registered in 2013 and the "GRAYSCALE LLC" registered in 2022 are related entities. @SummersThings speculated that this move might be related to Grayscale's corporate restructuring and the dissolution of older entities. Source link
