Grayscale Ethereum Staking Mini ETF
For the period ended Dec 31, 2025. Filed Feb 25, 2026.
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FY2025 · Filed Feb 25, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Item 15. Exhibits and Financial Statement Schedules
Item 15. Exhibits and Fina ncial Statements Schedules
- Financial Statements
See Index to Financial Statements on Page F-1 for a list of the financial statements being filed herein.
- Financial Statement Schedules
Schedules have been omitted since they are either not required, not applicable, or the information has otherwise been included.
- Exhibits
| ExhibitNumber | Exhibit Description |
| 3.1 | Certificate of Trust (incorporated by reference to Exhibit 3.1 of the Registration Statement on Form S-1 filed by the Registrant on July 18, 2024). |
| 3.2 | Certificate of Amendment to Certificate of Trust (incorporated by reference to Exhibit 4.2 of the Form 8-K filed by the Registrant on November 4, 2024). |
| 3.3 | Certificate of Amendment to Certificate of Trust (incorporated by reference to Exhibit 4.1 of the Form 8-K filed by the Registrant on January 5, 2026). |
| 4.1 | Second Amended and Restated Declaration of Trust and Trust Agreement (incorporated by reference to Exhibit 4.1 of the Form 8-K filed by the Registrant on September 26, 2025). |
| 4.2 | Amendment No. 1 to the Second Amended and Restated Declaration of Trust and Trust Agreement (incorporated by reference to Exhibit 4.1 of the Form 8-K filed by the Registrant on January 5, 2026). |
| 4.3 | Form of Participant Agreement (incorporated by reference to Exhibit 10.1 of the Form 8-K filed by the Registrant on February 6, 2026). |
| 4.4* | Description of Registrant’s Securities. |
| 10.1† | Fund Administration and Accounting Agreement, dated October 9, 2025, between the Trust and the Administrator (incorporated by reference to Exhibit 10.1 of the Form 8-K filed by the Registrant on October 9, 2025). |
| 10.2† | Prime Broker Agreement, dated October 3, 2025, between the Sponsor and the Prime Broker, on behalf of itself, the Custodian and Coinbase Credit (incorporated by reference to Exhibit 10.1 of the Form 8-K filed by the Registrant on October 6, 2025). |
| 10.3 | Marketing Agent Agreement, dated May 23, 2024, between the Sponsor and the Marketing Agent (incorporated by reference to Exhibit 10.5 of the Registration Statement on Form S-1 filed by the Registrant on July 18, 2024). |
| 10.4† | Index License Agreement (incorporated by reference to Exhibit 10.3 of the Registration Statement on Form S-1 filed by the Registrant on July 18, 2024). |
| 10.5† | Amendment No. 1 to the Index License Agreement dated June 20, 2023, between the Sponsor and Index Provider (incorporated by reference to Exhibit 10.4 of the Registration Statement on Form S-1 filed by the Registrant on July 18, 2024). |
| 10.6† | Amendment No. 6 to the Index License Agreement dated March 1, 2025, between the Sponsor and Index Provider (incorporated by reference to Exhibit 10.6 of the Annual Report on Form 10-K filed by the Registrant on February 28, 2025). |
| 10.7 | Transfer Agency and Service Agreement, dated May 22, 2024 (incorporated by reference to Exhibit 10.6 of the Registration Statement on Form S-1 filed by the Registrant on July 18, 2024). |
| 10.8 | Co-Transfer Agency Agreement, dated June 14, 2024, between the Sponsor and Continental Stock Transfer & Trust Company (incorporated by reference to Exhibit 10.8 of the Annual Report on Form 10-K filed by the Registrant on February 28, 2025). |
| 10.9† | Assignment and Assumption Agreement (incorporated by reference to Exhibit 10.1 of the Form 8-K filed by the Registrant on January 3, 2025). |
| 10.10† | Coinbase Assignment Agreement (incorporated by reference to Exhibit 10.2 of the Form 8-K filed by the Registrant on January 3, 2025). |
| 10.11 | Foreside Assignment Agreement (incorporated by reference to Exhibit 10.3 of the Form 8-K filed by the Registrant on January 3, 2025). |
| 10.12† | Master Custody Service Agreement, dated August 8, 2025, between the Trust and Anchorage Digital Bank N.A.(incorporated by reference to Exhibit 10.1 of the Form 8-K filed by the Registrant on September 26, 2025). |
| 10.13 | Second Amendment to Master Custody Service Agreement, dated September 25, 2025, between the Trust and Anchorage Digital Bank N.A. (incorporated by reference to Exhibit 10.2 of the Form 8-K filed by the Registrant on September 26, 2025). |
| 10.14† | Staking Addendum to Custodial Services Agreement (incorporated by reference to Exhibit 10.2 of the Form 8-K filed by the Registrant on October 6, 2025). |
| 10.15†* | Master Services Agreement, dated August 6, 2020, between the Sponsor and the Secondary Index Provider. |
| 31.1* | Certification by Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 31.2* | Certification by Principal Financial and Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 32.1* | Certification by Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 32.2* | Certification by Principal Financial and Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 97.1* | Recovery of Erroneously Awarded Compensation Policy. |
| 101.INS* | Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. |
| 101.SCH* | Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents. |
| 104 | Cover Page Interactive Data File—The cover page interactive data file does not appear in the interactive data file because its XBRL tags are embedded within the inline XBRL document. |
- Filed herewith.
† Portions of this exhibit (indicated by asterisks) have been omitted as the Registrant has determined that (i) the omitted information is not material and (ii) the omitted information is of the type that the Registrant treats as private or confidential.
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