Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

21Shares Polkadot Trust

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security
Type

Security
Class Title

Fee
Calculation
or Carry
Forward Rule

Amount
Registered

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering
Price

Fee
Rate

Amount of
Registration
Fee

Carry
Forward
Form
Type

Carry
Forward
File
Number

Carry
Forward
Initial
Effective
Date

Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward

Newly Registered Securities

Fees to Be Paid

Exchange-Traded Vehicle Securities

21Shares Polkadot Trust

Rule 457(u)

(1)

0.00015310

(1)

Carry Forward Securities

Total Offering Amounts

(1)

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

(1)

An indeterminate number of the securities is being registered as may from time to time be sold at indeterminate prices. In accordance with Rules 456(d) and 457(u), the registrant is deferring payment of all of the registration fee and will pay the registration fee subsequently on an annual basis.

21Shares Polkadot Trust S-1