SEC Comment Letter 0000000000-24-002269 to Grayscale Ethereum Trust (ETH) (ETHE) (CIK 0001725210) (ETHE)
Grayscale Ethereum Trust (ETH) (ETHE) (CIK 0001725210)
Date: Feb. 29, 2024 · CIK: 0001725210 · Accession: 0000000000-24-002269
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File numbers found in text: 000-56193
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United States securities and exchange commission logo
February 29, 2024
Michael Sonnenshein
Chief Executive Officer
Grayscale Investments, LLC
290 Harbor Drive, 4th Floor
Stamford, Connecticut 06902
Re:Grayscale Ethereum Trust (ETH)
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 1, 2023
File No. 000-56193
Dear Michael Sonnenshein:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc: Joseph Hall