Company: OSOL
Filing Date: 2025-10-22
Form Type: S-1
Source: 0001493152-25-018952
Chunk: 194

Company: Osprey Solana Trust
Filing Date: 2025-10-22
Form: S-1
Chunk 194
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 allow for the transfer of ownership or control of the Trust’s SOL on the Trust’s behalf.

| 108 |

<div align='center'>Index to Financial Statements</div>

| Financial Statements                                                                                      
 Report of Independent Certified Public Accountants                                                        
 Statements of Assets and Liabilities at December 31, 2024 and December 31, 2023                           
 Schedules of Investment at December 31, 2024 and December 31, 2023                                        | F-1  
 F-2  
 F-3  |
|:----------------------------------------------------------------------------------------------------------|:-----|
| Statements of Operations for the years ended December 31, 2024 and 2023                                   | F-4  |
| Statements of Changes in Net Assets for the years ended December 31, 2024 and 2023                        | F-5  |
| Notes to the Financial Statements                                                                         | F-6  |
| Financial Statements (unaudited)                                                                          |      |
| Statements of Assets and Liabilities at June 30, 2025 (unaudited) and December 31, 2024                   | F-15 |
| Schedules of Investment at June 30, 2025 (unaudited) and December 31, 2024                                | F-16 |
| Statements of Operations (unaudited) for the three and six months ended June 30, 2025 and 2024            | F-17 |
| Statements of Changes in Net Assets (unaudited) for the three and six months ended June 30, 2025 and 2024 | F-18 |
| Notes to the Financial Statements (unaudited)                                                             | F-19 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Sponsor

Osprey Solana Trust

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities of Osprey Solana Trust (the “Trust”), including the schedules of investment, as of December 31, 2024 and 2023, and the related statements of operations, and changes in net assets for each of the years in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Trust as of December 31, 2024 and 2023, and