Exhibit 107

Filing Fee Table

S-3

(Form Type)

Grayscale Bitcoin Trust (BTC)

(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

Grayscale Bitcoin Trust (BTC) Shares

457(u)1

1

1

1

1

1

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

1

1

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

1

(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 a net annual basis.