{"url_path":"/sec/ectm/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1487798/0001104659-26-060242-index.html","accession_number":"0001104659-26-060242","cik":"0001487798","ticker":"ECTM","issuer_name":"ECA Marcellus Trust I","edgar_url":"https://www.sec.gov/Archives/edgar/data/1487798/0001104659-26-060242-index.html","primary_entity_key":"0001487798","primary_entity_name":"ECA Marcellus Trust I"},"word_count":559,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures.**\n\n*Evaluation of\nDisclosure Controls and Procedures.*The Trustee maintains disclosure controls and procedures designed to ensure that information\nrequired to be disclosed by the Trust in the reports that it files or submits under the Securities Exchange Act of 1934, as amended (the\n“Act”), is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and\nforms promulgated by the SEC. Disclosure controls and procedures include controls and procedures designed to ensure that information required\nto be disclosed by the Trust in the reports that it files or submits under the Act is accumulated and communicated by Greylock Production\nto The Bank of New York Mellon Trust Company, N.A., as Trustee of the Trust, and its employees who participate in the preparation of the\nTrust’s periodic reports as appropriate to allow timely decisions regarding required disclosure.\n\n16\n\nAs of the end of the period covered by this report,\nthe Trustee carried out an evaluation of the Trustee’s disclosure controls and procedures. Sarah Newell, as Trust Officer of the\nTrustee, has concluded that the disclosure controls and procedures of the Trust are effective.\n\nCertain characteristics\nof the Trust may limit the effectiveness of the disclosure controls and procedures established by the Trustee. The limitations\ninclude the facts that:\n\n·Greylock Production and its consolidated subsidiaries manage virtually all of the information relating to the Trust, including all\ninformation regarding (i) historical operating data, production volumes, the number of producing wells and acreage, the marketing\nand sale of production, operating and capital expenditures, environmental matters and other potential expenses and liabilities, and the\neffects of regulatory matters and changes, (ii) plans for future operating and capital expenditures and (iii) geological data\nrelating to reserves, and the Trustee necessarily relies on Greylock Production for all such information; and\n\n·The Trustee necessarily relies upon the independent reserve engineer as an expert with respect to the annual reserve report, which\nincludes projected production, operating expenses and capital expenses.\n\nOther than reviewing\nthe financial and other information provided to the Trust by Greylock Production and the independent reserve engineer, the Trustee\nhas made no independent or direct verification of this financial or other information.\n\nThe Trustee does not intend to expand its responsibilities\nbeyond those permitted or required by the Trust Agreement and those required under applicable law.\n\nThe Trustee does\nnot expect that the Trustee’s disclosure controls and procedures or the Trustee’s internal control over financial reporting\nwill prevent all errors or all fraud. Further, the design of disclosure controls and procedures and internal control over financial\nreporting must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their\ncosts. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control\nissues and instances of fraud, if any, have been detected.\n\n*Changes in Internal\nControl over Financial Reporting.*During the quarter ended March 31, 2026, there was no change in the Trustee’s\ninternal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Trustee’s\ninternal control over financial reporting relating to the Trust. The Trustee notes for purposes of clarification that it has no authority\nover, and makes no statement concerning, the internal control over financial reporting of Greylock Energy.\n\n17\n\n**PART II-OTHER INFORMATION**"}