Bitwise Ethereum ETF

(1) to (4). Fees for services performed by KPMG LLP (“KPMG”) for the period ended December 31, 2024 were as follows:

• Audit fees for the period ended December 31, 2024, consist of contractual fees payable to KPMG for the audit of the Trust’s May 28, 2024 financial statements included in the Trust’s Registration Statement under the 1933 Act, for the December 31, 2024 annual financial statements included in the Annual Report on Form 10-K for the period ended December 31, 2024, for the review of financial statements included in the quarterly reports on Form 10-Q, and for services that are normally provided by the accountants in connection with regulatory filings or engagements. Audit related fees were related to audit consent letters for additional SEC filings for the Trust.

(5) The Trust has no board of directors, and as a result, has no audit committee or pre-approval policy with respect to fees paid to its principal accounting firm. The Sponsor approved all of the services provided by KPMG described above. The Sponsor pre-approves all audit and permissible non-audit services of the Trust’s independent registered public accounting firm, including all engagement fees and terms.