Exhibit 107

Calculation of Filing Fee Tables

S-1/A

(Form Type)

Valkyrie Bitcoin Futures Fund

(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

Valkyrie Bitcoin Futures Fund

Rule 457(u)

Indeterminate Amount of Securities

(1)

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

(1)

Total Fees Previously Paid

—

Total Fee Offsets

Net Fee Due

(1)

(1) The registration statement covers an indeterminate amount of securities to be offered or sold and the filing fee will be calculated and paid in accordance with Rule 456(d) and Rule 457(u).

Table 2: Fee Offset Claims and Sources

Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type Associated with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee Offset Claimed	Fee Paid with Fee Offset Source

Valkyrie Bitcoin Futures Fund S-1/A