Exhibit 107

Calculation of Filing Fee Tables

(Form Type)

Valkyrie Bitcoin 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 Fund 457(u) Indeterminate Amount of Securities (1) (1) (1) (1)        
Fees Previously Paid Exchange-Traded
Vehicle Securities
Valkyrie Bitcoin Fund 457(d)     $1,000,000 (2)   $109.10 (2)        
Carry Forward Securities
Carry Forward Securities                        
    Total Offering Amounts     (1)   (1)        
    Total Fees Previously Paid         $109.10        
    Total Fee Offsets         0        
    Net Fee Due         0        
(1)The amended 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).
(2)Prior to the effect of this amendment to the registration statement, the registration statement contemplated the registration of securities up to a maximum aggregate offering price. The proposed maximum aggregate offering price was previously estimated solely for the purposes of calculating the amount of registration fee pursuant to Rule 457(d).