−Removed: Disclosure Controls
−Removed: and Procedures
−Removed: The Trust maintains disclosure
−Removed: controls and procedures that are designed to ensure that information required to be disclosed in the Trust’s periodic reports filed
−Removed: or submitted under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized
−Removed: and reported within the time period specified in the SEC’s rules and forms for the Trust and the Fund thereof.
−Removed: The management of the
−Removed: Sponsor (“Management”) has evaluated the effectiveness of the design and operation of the Trust and Trust’s disclosure
−Removed: controls and procedures (as defined in Rule 13a-15(e) or 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange
−Removed: Act”) as of the end of the period covered by this report, and, based upon that evaluation, concluded that the Trust’s disclosure
−Removed: controls and procedures were effective as of the end of such period, to ensure that information the Trust is required to disclose in the
−Removed: reports that it files or submits with the SEC under the Exchange Act is recorded, processed, summarized and reported, within the time
−Removed: periods specified in the SEC’s rules and forms, and to ensure that information required to be disclosed by the Trust in the reports
−Removed: that it files or submits under the Exchange Act is accumulated and communicated to the Management, as appropriate, to allow timely decisions
−Removed: regarding required disclosure.
−Removed: The scope of the evaluation of the effectiveness of the design and operation of its disclosure controls
−Removed: and procedures covers the Trust.
−Removed: Changes in Internal
−Removed: Control over Financial Reporting
−Removed: During the quarter ended September 30, 2025, there
−Removed: have been no changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15(d)-15(f) promulgated
−Removed: under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial
+Added: Controls and Procedures
+Added: Under the supervision and with the participation of the management of the Sponsor, including its Principal Executive Officer and Principal Financial Officer, the Trust conducted an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of March 31, 2026.
+Added: Based on that evaluation, the Principal Executive Officer and Principal Financial Officer concluded that the Trust’s disclosure controls and procedures were effective as of March 31, 2026 to provide reasonable assurance that information required to be disclosed by the Trust in the reports that it files or submits under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management to allow timely decisions regarding required disclosure.
+Added: There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.
+Added: Changes in Internal Control over Financial Reporting
+Added: There were no changes in the Trust’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the three months March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Trust’s internal control over financial reporting.
OTHER INFORMATION
Legal Proceedings
−Removed: the Trust nor the Sponsor are currently subject to any material legal proceedings, nor, to our knowledge, are any material legal proceedings
−Removed: threatened against Trust or Sponsor.
+Added: From time to time, the Trust may be a party to certain legal proceedings in the ordinary course of business.
+Added: As of March 31, 2026, the Trust was not subject to any material legal proceedings, nor, to our knowledge, are any material legal proceedings threatened against the Trust or the Sponsor.
+Added: Not applicable to smaller reporting companies.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.