Core Viewpoint - 180 Life Sciences Corp., operating as ETHZilla, has initiated a strategy for institutional accumulation of Ether (ETH), holding a total of 82,186 ETH valued at approximately $349 million, alongside $238 million in USD cash equivalents [1][8]. Group 1: Company Strategy and Financial Position - The company has invested over $350 million in capital since a recent PIPE transaction, focusing on building a differentiated Ethereum treasury vehicle [2]. - The ETH holdings are intended for long-term retention and staking to generate yield through Electric Capital's proprietary Ethereum network strategies [2]. - The company plans to provide ongoing updates regarding its treasury and yield generation strategies through public releases and regulatory filings [3]. Group 2: Rebranding and Institutional Focus - 180 Life Sciences plans to rebrand as ETHZilla Corporation, aiming to establish itself as a benchmark for on-chain treasury management among public companies [4]. - The treasury strategy, in partnership with Electric Capital, is designed to pursue a yield generation program that aims to outperform traditional ETH staking [5]. Group 3: Business Evolution - Originally established as a biotechnology company, 180 Life Sciences is evolving towards software-enabled gaming and entertainment while continuing to develop its gaming initiatives [6].