This is a well-known etude, but by devising the fingerings, it becomes significantly easier to play. This time, I will introduce my unique fingerings.

Measures 3-4

For the right-hand melody line in measures 3-4, the notes A♭ B D♭ E♭ F E♭ B D♭ are played with the right, right, left, right, left, right, left hands respectively.

In measure 4, the first three notes of the accompaniment figure, D♭ B D♭, are taken with the left hand using fingers 5-2-1, and the remaining G♭ B D♭ G♭ G♭ D♭ B G♭ are taken with the right hand, which makes it easier. Many editions instruct to take the first D♭ B D♭ G♭ of the accompaniment figure with the left hand, but it is recommended to take only three notes with the left hand and the rest with the right.

Measures 9-11

Various fingerings can be considered, but the bass note is the most important note in the accompaniment figure. To sustain and resonate it sufficiently, if the bass note is not held down long enough with the left hand's 5th finger, the sound may lack core, become faint, or muddy. From this perspective, if you take the bass note with the 5th finger, starting the next note also with the 5th finger will make the subsequent playing easier. While playing 5 to 5 might seem difficult, you can take a considerable amount of time for this 5 to 5 transition (i.e., sustain the bass note longer before moving to the next 5th finger).

Measure 9:

• Right-hand melody line G♭ F C: left, right, right.
• Beats 1-2 (Accompaniment): Take bass C with finger 5, then immediately play A with finger 5, and play A E♭ F with fingerings 5-2-1. The remaining notes A E♭ F A A F E♭ A are all played with the right hand, using 1-2-3-5, 5-3-2-1.
• Beats 3-4 (Accompaniment): Take bass A with finger 5, then play up to C E♭ F with comfortable fingers. The remaining C E♭ F F E♭ C are played with the right hand. The last three notes are played with the left hand again.

Measure 10:

• Right-hand melody line E♭ D♭ A♭ G♭: right, right, right, left.
• Beats 1-2: Take bass B with the left hand, then up to D♭ F B with any comfortable left-hand fingers. The next D♭ F B B F D♭ are played with any comfortable right-hand fingers. The remaining B F D♭ are played with the left hand again.
• Beats 3-4: From the bass, G♭ D♭ E♭ B are played with any comfortable left-hand fingers. The next D♭ E♭ B B E♭ D♭ are played with the right hand. The remaining B E♭ D♭ are played with the left hand again.

Measure 11:

• Melody line: Only the F with a fermata (4th beat) is played with the left hand; all others are played with the right hand.
• Beats 1-2 (Accompaniment figure): The first A♭ F A♭ D♭ are taken with the left hand using 5-2-1-3. Then, with the right hand, D♭ F (during which the melody line G is played with finger 3), and F D♭ are taken with 1-2 and 2-1 respectively.
• Beats 3-4 (Accompaniment figure): A♭ G♭ A♭ C with the left hand. The remaining C G♭ A♭ A♭ G♭ C with the right hand, and the last notes with the left hand.

Now, from measure 13, quite complex fingerings are written, but I take all the arpeggiated octaves written in the melody line from here until measure 21 with the right hand. There are no exceptions.

By taking the entire melody line with the right hand, shaping becomes easier, enabling the desired performance. Of course, this makes the left hand's task more demanding, but I believe it is much easier than alternating the melody line between right, left, right, left hands. The fingerings for the accompaniment are listed below.

Measure 13:

• Both beats 1-2 and 3-4: 5-3-2-1-4-2-1, 1-2-4-1-2-3-5.

Measure 14:

• Both beats 1-2 and 3-4: 5-2-1-5-3-2-1, 1-2-3-5-2-1.

Proceed similarly until measure 18.

Measure 19:

• Beats 1-2: 5-3-2-1 (left hand). The next four notes, G♯ D E G♯, are taken only with the right hand. This is possible because there is no melody in this beat yet. For the second beat, G♯ E D G♯ E D G♯ are taken with the left hand using 1-2-3-1-2-3-5.
• Beats 3-4: The first G♯ B D E are taken with the left hand using 5-4-2-1. Of course, you can take your time from 5 to 4. Next, only the three notes B D E are taken with the right hand. For the fourth beat, E D B E D B are all taken with the left hand using 1-2-4-1-2-4.

Measure 20:

• All accompaniment figures are played solely with the left hand.

Measure 21:

• All melody lines are taken with the right hand, and all accompaniment figures are taken with the left hand.

Measure 22:

• For the second beat, the first note of the left-hand accompaniment figure, C, is played with the right hand along with the right-hand A♭ octave.
• Beats 3-4: The first four 16th notes are played with the left hand, the next six with the right hand, and the melody E♭ on the 4th beat is played with the left hand.

Measure 23:

• Melody line F♯ A B C♯: right, left, right, left.
• Beats 1-2: The first three 16th notes are taken with the left hand, the next six with the right hand, and the last two with the left hand.
• Beats 3-4: Same as beats 1-2.

From Measure 46 onwards

Beats 3-4: The left-hand 8th note F♯ and the right-hand 16th note D♯ are both easier to take with the left hand's fingers 1 and 5. The remaining five 16th notes (within one beat) are taken with the right hand, so the right hand will play A E♭ A A D♯.

Above, I have outlined only the important spots. Please use this as a reference and employ all means to make it easier to play. There is no rule that dictates you must play with one hand or the other.