# EDGAR Filing Document

**Accession Number:** 0001910179
**File Stem:** 0001910179-26-000003
**Filing Date:** 2026-5
**Character Count:** 8836
**Document Hash:** d11a32e1713146e0968340ffcbe3c054
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001910179-26-000003.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001910179-26-000003

**CONFORMED SUBMISSION TYPE**: 13F-HR/A

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**EFFECTIVENESS DATE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GHE, LLC
- **CENTRAL INDEX KEY:** 0001910179

**ORGANIZATION NAME:**
- **EIN:** 870691644
- **STATE OF INCORPORATION:** TN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-21706
- **FILM NUMBER:** 26936491

**BUSINESS ADDRESS:**
- **STREET 1:** 40 SOUTH MAIN ST.
- **STREET 2:** SUITE 1720
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38103
- **BUSINESS PHONE:** 901-327-2788

**MAIL ADDRESS:**
- **STREET 1:** 40 SOUTH MAIN ST.
- **STREET 2:** SUITE 1720
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38103

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 03-31-2026

**Check here if Amendment** [x] **Amendment Number:** 1

**This Amendment (Check only one.):** [x] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** GHE LLC<br>**Address:** 40 SOUTH MAIN ST.<br>SUITE 1720<br>MEMPHIS, TN 38103

**Form 13F File Number:** 028-21706

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** Samuel Lyman<br>**Title:** Compliance Consultant<br>**Phone:** 720-210-9470

**Signature, Place, and Date of Signing:**

Samuel Lyman  Broomfield, CO  05-04-2026<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 55

**Form 13F Information Table Value Total:** $240674791

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| ABBOTT LABS | COMM | 002824100 |  | 1264278 | 12314 | SH |  | SOLE |  | 0 | 0 | 1264 |
| ADOBE INC | COMM | 00724F101 |  | 5043424 | 20748 | SH |  | SOLE |  | 0 | 0 | 5043 |
| AMERICAN EXPRESS CO | COMM | 025816109 |  | 5076219 | 16782 | SH |  | SOLE |  | 0 | 0 | 5076 |
| APPLE INC | COMM | 037833100 |  | 437280 | 1723 | SH |  | SOLE |  | 0 | 0 | 437 |
| ARISTA NETWORKS INC | COMM | 040413106 |  | 3861063 | 31447 | SH |  | SOLE |  | 0 | 0 | 3861 |
| AUTOMATIC DATA PROCESSIN | COMM | 053015103 |  | 2909334 | 14319 | SH |  | SOLE |  | 0 | 0 | 2909 |
| BEAZER HOMES USA INC | COMM | 07556Q881 |  | 1266454 | 65824 | SH |  | SOLE |  | 0 | 0 | 1266 |
| BERKSHIRE HATHAWAY CLASS B | COMM | 084670702 |  | 239600 | 500 | SH |  | SOLE |  | 0 | 0 | 240 |
| BEST BUY INC | COMM | 086516101 |  | 1179226 | 18368 | SH |  | SOLE |  | 0 | 0 | 1179 |
| BOOKING HLDGS INC | COMM | 098571108 |  | 2370410 | 563 | SH |  | SOLE |  | 0 | 0 | 2370 |
| CHEGG INC | COMM | 163092109 |  | 9671 | 13069 | SH |  | SOLE |  | 0 | 0 | 10 |
| CHUBB LTD F | COMM | 171232101 |  | 2200353 | 6751 | SH |  | SOLE |  | 0 | 0 | 2200 |
| CISCO SYS INC | COMM | 17275R102 |  | 2126509 | 27407 | SH |  | SOLE |  | 0 | 0 | 2127 |
| COLGATE PALMOLIVE CO | COMM | 194162103 |  | 1300951 | 15264 | SH |  | SOLE |  | 0 | 0 | 1301 |
| COSTCO WHSL CORP NEW | COMM | 22160K105 |  | 5395668 | 5415 | SH |  | SOLE |  | 0 | 0 | 5396 |
| Covista Inc. | COMM | 00737L103 |  | 392426 | 3405 | SH |  | SOLE |  | 0 | 0 | 392 |
| D R HORTON INC | COMM | 23331A109 |  | 2540766 | 18516 | SH |  | SOLE |  | 0 | 0 | 2541 |
| DOUBLELINE INCOME SOLUTI | MF | 258622109 |  | 634097 | 58550 | SH |  | SOLE |  | 0 | 0 | 634 |
| EBAY INC | COMM | 278642103 |  | 1164419 | 12793 | SH |  | SOLE |  | 0 | 0 | 1164 |
| E L F BEAUTY INC | COMM | 268561103 |  | 1123103 | 18530 | SH |  | SOLE |  | 0 | 0 | 1123 |
| EXPEDIA GROUP INC | COMM | 30212P303 |  | 1109657 | 4806 | SH |  | SOLE |  | 0 | 0 | 1110 |
| GOLDMAN SACHS GROUP INC | COMM | 38141G104 |  | 848528 | 1003 | SH |  | SOLE |  | 0 | 0 | 849 |
| HOLBROOK INCOME I | ETF | 90213U230 |  | 250236 | 25665 | SH |  | SOLE |  | 0 | 0 | 250 |
| HOME DEPOT INC | COMM | 437076102 |  | 424268 | 1290 | SH |  | SOLE |  | 0 | 0 | 424 |
| INVESCO BULLETSHARES 2026 CORP BOND ETF | ETF | 46138J791 |  | 234360 | 12000 | SH |  | SOLE |  | 0 | 0 | 234 |
| ISHARES MSCI EMERGING MARKETS ETF | ETF | 464287234 |  | 1333486 | 23481 | SH |  | SOLE |  | 0 | 0 | 1333 |
| ISHARES TIPS BOND ETF | ETF | 464287176 |  | 371258 | 3364 | SH |  | SOLE |  | 0 | 0 | 371 |
| JOHNSON  JOHNSON | COMM | 478160104 |  | 2299936 | 9409 | SH |  | SOLE |  | 0 | 0 | 2300 |
| KB HOME | COMM | 48666K109 |  | 1558503 | 30116 | SH |  | SOLE |  | 0 | 0 | 1559 |
| LOWES COS INC | COMM | 548661107 |  | 4477270 | 18949 | SH |  | SOLE |  | 0 | 0 | 4477 |
| MARATHON PETE CORP | COMM | 56585A102 |  | 6962304 | 28513 | SH |  | SOLE |  | 0 | 0 | 6962 |
| MARRIOTT INTL INC NEW CLASS CLASS A | CL A | 571903202 |  | 1713847 | 5240 | SH |  | SOLE |  | 0 | 0 | 1714 |
| MCDONALDS CORP | COMM | 580135101 |  | 3630649 | 11682 | SH |  | SOLE |  | 0 | 0 | 3631 |
| MOODYS CORP | COMM | 615369105 |  | 5933436 | 13601 | SH |  | SOLE |  | 0 | 0 | 5933 |
| MSCI INC | COMM | 55354G100 |  | 2385658 | 4426 | SH |  | SOLE |  | 0 | 0 | 2386 |
| NVIDIA CORP | COMM | 67066G104 |  | 130466198 | 748086 | SH |  | SOLE |  | 0 | 0 | 130466 |
| PAYCHEX INC | COMM | 704326107 |  | 1626471 | 17656 | SH |  | SOLE |  | 0 | 0 | 1626 |
| PAYPAL HLDGS INC | COMM | 70450Y103 |  | 1188961 | 26287 | SH |  | SOLE |  | 0 | 0 | 1189 |
| PEPSICO INC | COMM | 713448108 |  | 1644055 | 10587 | SH |  | SOLE |  | 0 | 0 | 1644 |
| PIMCO CORPORATE  INCOME | MF | 72200U100 |  | 7729545 | 649542 | SH |  | SOLE |  | 0 | 0 | 7730 |
| PIMCO CORPORATE  INCOME | MF | 72201B101 |  | 620487 | 51450 | SH |  | SOLE |  | 0 | 0 | 620 |
| PIMCO DYNAMIC INCOME | MF | 72201Y101 |  | 316535 | 18500 | SH |  | SOLE |  | 0 | 0 | 317 |
| PROCTER  GAMBLE CO | COMM | 742718109 |  | 1017146 | 7042 | SH |  | SOLE |  | 0 | 0 | 1017 |
| PROGRESSIVE CORP OH | COMM | 743315103 |  | 4243922 | 21408 | SH |  | SOLE |  | 0 | 0 | 4244 |
| QUALCOMM INC | COMM | 747525103 |  | 2471159 | 19189 | SH |  | SOLE |  | 0 | 0 | 2471 |
| S GLOBAL INC | COMM | 78409V104 |  | 4704686 | 11061 | SH |  | SOLE |  | 0 | 0 | 4705 |
| SEI INVTS CO | COMM | 784117103 |  | 530771 | 6764 | SH |  | SOLE |  | 0 | 0 | 531 |
| SIMON PPTY GROUP INC NEW REIT | COMM | 828806109 |  | 436667 | 2341 | SH |  | SOLE |  | 0 | 0 | 437 |
| STATE STREET SPDR S MIDCAP 400 ETF TRUST | ETF | 78467Y107 |  | 585305 | 949 | SH |  | SOLE |  | 0 | 0 | 585 |
| STARBUCKS CORP | COMM | 855244109 |  | 2946973 | 32894 | SH |  | SOLE |  | 0 | 0 | 2947 |
| SYSCO CORP | COMM | 871829107 |  | 872437 | 12231 | SH |  | SOLE |  | 0 | 0 | 872 |
| T ROWE PRICE GROUP INC | COMM | 74144T108 |  | 1487310 | 16500 | SH |  | SOLE |  | 0 | 0 | 1487 |
| TRINET GROUP INC | CL A | 896288107 |  | 935960 | 25692 | SH |  | SOLE |  | 0 | 0 | 936 |
| ULTA BEAUTY INC | COMM | 90384s303 |  | 2443147 | 4674 | SH |  | SOLE |  | 0 | 0 | 2443 |
| VANGUARD HIGH DIV YIELD INDEX FUND ETF | ETF | 921946406 |  | 338409 | 2285 | SH |  | SOLE |  | 0 | 0 | 338 |

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