Which of the following statements is not true of the variables declared using the let keyword?

Variables declared using the let keyword have some distinct characteristics in JavaScript. When it comes to hoisting, variables declared with let are indeed hoisted to the top of their enclosing block; however, they cannot be accessed until the line of code where they are defined is executed. This leads to the concept of the "temporal dead zone," where the variable exists in a hoisted state but is not initialized until its definition is evaluated. As a result, trying to access it before this line will throw a ReferenceError.

This understanding clarifies that, although let variables are hoisted, they behave differently from variables declared with var. In summary, while let variables are hoisted, their access before declaration is restricted, making the statement regarding their hoisting not entirely reflective of their behavior in practical use.