{"url_path":"/sec/ethe/10-q/2026/item-1a","section_key":"item-1a","section_title":"Item 1A Risk Factors","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1725210/0001193125-26-214610-index.html","accession_number":"0001193125-26-214610","cik":"0001725210","ticker":"ETHE","issuer_name":"Grayscale Ethereum Staking ETF","edgar_url":"https://www.sec.gov/Archives/edgar/data/1725210/0001193125-26-214610-index.html","primary_entity_key":"0001725210","primary_entity_name":"Grayscale Ethereum Staking ETF"},"word_count":260,"has_tables":true,"body_markdown":"Item 1A. Risk Factors\n\nOther than the risk factors included below, there have been no material changes to the Risk Factors last reported under “Part I, Item 1A. Risk Factors” of our Annual Report.\n\nThe Sponsor may implement restatements, amendments or supplements to the Trust Agreement that may not necessarily align with shareholder interests.\n\nThere can be no assurance that the Sponsor will implement restatements, amendments or supplements that align with the interests of shareholders. To the extent shareholders do not agree with future amendments to the Trust Agreement, shareholders will not have any ability to consent or object to such amendments, and the shareholders’ sole recourse will be to divest or, through an Authorized Participant, redeem their Shares prior to the effective date of such amendments.\n\nThe Sponsor may implement restatements, amendments or supplements to the Trust Agreement that may increase risk to the Trust’s intended tax treatment.\n\nIt is possible that, in the future, the Sponsor will implement restatements, amendments or supplements to the Trust Agreement that could adversely affect the intended tax treatment of the Trust as a grantor trust for U.S. federal income tax purposes, including on the receipt of an opinion of counsel to the effect that doing so should not cause the Trust to fail to qualify as a grantor trust for those purposes. There can be no assurance that the IRS or any court will agree with any such position, or that the Trust will not cease to qualify as a grantor trust as a result of any such restatement, amendment or supplement."}