Exhibit 107.1

Calculation of Filing Fee Tables

Form S-3ASR

(Form Type)

Coinbase Global, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered 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

Equity

Class A Common Stock, $0.00001 par value per share

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Common Stock, $0.00001 par value per share

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Preferred Stock, $0.00001 par value per share

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Debt

Debt Securities

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Warrants

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Subscription Rights

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Units

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Digit Asset Securities

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

N/A

(2)

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

(2)

(1)

Omitted pursuant to General Instructions II.E of Form S-3. An indeterminate number or amount, as the case may be, of Class A common stock, common stock, preferred stock, debt securities, warrants, subscription rights, units, and/or digital asset securities are being registered hereunder as may from time to time be issued at indeterminate prices. The securities being registered hereunder may be convertible into or exchangeable or exercisable for other securities of any identified class and may be sold separately or in combination with the other securities registered hereunder. In addition to the securities that may be issued directly under this registration statement, there is being registered hereunder such indeterminate aggregate number or amount, as the case may be, of the securities of each identified class as may from time to time be issued upon the conversion, exchange, settlement or exercise of other securities offered hereby. Separate consideration may or may not be received for securities that are issuable upon the conversion or exercise of, or in exchange for, other securities offered hereby. Any registration fees will be paid subsequently on a pay-as-you-go basis in accordance with Rule 457(r) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)

In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, the Registrant is deferring payment of all registration fees.