The eShop may be gone, but a lone two themes remain
The Wii U and 3DS eShops have officially shut down, making any purchase of new titles impossible for the foreseeable future. However, oddly enough, 2 3DS themes remain in the US Theme Shop. The Dots & Stripes: Yellow & White theme and the Stars: Gold & Black themes, previously costing users $0.99 USD, are not only still listed in the theme shop, but they’re now free to download.
It’s not clear if this is some sort of mistake or if Nintendo wanted to ensure future 3DS users wouldn’t go themeless. In case it is unintentional, users in the United States might want to jump on the theme shop and claim these free themes before it’s too late.