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What is GUSD ?

GUSD (Gemini USD) is the regulated USD stablecoin issued by Gemini. GUSD is issued by Gemini Trust Company, LLC, a regulated, audited New York trust company and backed by US dollars held at State Street Bank and Trust Company. The U.S. dollar deposit balance is examined monthly by BPM, LLP, a registered public accounting firm, in order to verify the 1:1 peg. All Independent Accountants' Reports are published and [available here](https://gemini.com/dollar#reports). The code of the Gemini dollar smart contracts has been [audited by Trail of Bits, Inc.](https://gemini.com/static/dollar/gemini-dollar-trailofbits-audit.pdf), an information security research & development firm.

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