Correspondence 0001193125-24-021227 from Grayscale Ethereum Trust (ETH) (ETHE) (CIK 0001725210) (ETHE)
Grayscale Ethereum Trust (ETH) (ETHE) (CIK 0001725210)
Date: Jan. 31, 2024 · CIK: 0001725210 · Accession: 0001193125-24-021227
AI Filing Summary & Sentiment
File numbers found in text: 000-56193
Referenced dates: January 10, 2024
Letter
Re: Grayscale Ethereum Trust (ETH)
January 31, 2024
Form 10-K for Fiscal Year Ended December 31, 2022
Form 10-Q for Fiscal Quarter Ended September 30, 2023
Responses Dated October 6, 2023 and November 21, 2023
File No. 000-56193
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Att’n: David Irving
Mark Brunhofer
Jessica Livingston
David Lin
Ladies and Gentlemen:
As requested in your letter dated January 10, 2024 and in oral discussions on January 31, 2024, Grayscale Investments, LLC, a Delaware limited liability company (the “Sponsor”) and the sponsor of Grayscale Ethereum Trust (ETH) (the “Trust”), acknowledges and confirms its understanding that the decision by the Staff not to issue additional comments regarding the above-referenced filing with respect to its response to comment 9 in the Staff’s September 14, 2023 letter and to the related disclosure in the Trust’s Form 10-Q for the period ended September 30, 2023 shall not be interpreted by the Sponsor or the Trust to mean that the Staff agrees or disagrees with the responses previously provided to the Staff, or the Trust’s disclosure including any legal conclusions the Trust or Sponsor have made, positions the Trust or Sponsor have taken or practices the Trust or Sponsor have engaged in or may engage in with respect to this matter.
Please do not hesitate to contact me at michael@grayscale.com, or the Sponsor’s outside counsel, Joseph A. Hall at 212-450-4565 or joseph.hall@davispolk.com, or Dan Gibbons at 212-450-3222 or dan.gibbons@davispolk.com, if you have any questions regarding the foregoing or if I can provide any additional information.
Very truly yours,
/s/ Michael Sonnenshein
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CORRESP 1 filename1.htm CORRESP January 31, 2024 Re: Grayscale Ethereum Trust (ETH) Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-Q for Fiscal Quarter Ended September 30, 2023 Responses Dated October 6, 2023 and November 21, 2023 File No. 000-56193 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Att’n: David Irving Mark Brunhofer Jessica Livingston David Lin Ladies and Gentlemen: As requested in your letter dated January 10, 2024 and in oral discussions on January 31, 2024, Grayscale Investments, LLC, a Delaware limited liability company (the “Sponsor”) and the sponsor of Grayscale Ethereum Trust (ETH) (the “Trust”), acknowledges and confirms its understanding that the decision by the Staff not to issue additional comments regarding the above-referenced filing with respect to its response to comment 9 in the Staff’s September 14, 2023 letter and to the related disclosure in the Trust’s Form 10-Q for the period ended September 30, 2023 shall not be interpreted by the Sponsor or the Trust to mean that the Staff agrees or disagrees with the responses previously provided to the Staff, or the Trust’s disclosure including any legal conclusions the Trust or Sponsor have made, positions the Trust or Sponsor have taken or practices the Trust or Sponsor have engaged in or may engage in with respect to this matter. Please do not hesitate to contact me at michael@grayscale.com, or the Sponsor’s outside counsel, Joseph A. Hall at 212-450-4565 or joseph.hall@davispolk.com, or Dan Gibbons at 212-450-3222 or dan.gibbons@davispolk.com, if you have any questions regarding the foregoing or if I can provide any additional information. Very truly yours, /s/ Michael Sonnenshein Michael Sonnenshein, Chief Executive Officer, Grayscale Investments, LLC cc: Joseph A. Hall, Davis Polk & Wardwell LLP Dan Gibbons, Davis Polk & Wardwell LLP