Exhibit 107

Calculation of Filing Fee Tables

Form S-1

………………

(Form Type)

wShares 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 (1)

Proposed Maximum Offering Price Per Unit (1)

Maximum Aggregate Offering Price (1)

Fee Rate

Amount of Registration Fee (2)

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

Common shares, par value $0.01

Rule 457(o)

320,000

$25.00

$8,000,000

$92.70 per $1,000,000

$741.60

Total Offering Amounts

$741.60

Total Fees Previously Paid

$260.00

Total Fee Offsets

$0

Net Fee Due

$741.60

_______________

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended.

(2) $260 Previously paid.