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SEC Company Response from 21Shares Dogecoin ETF (TDOG) — Jan 7, 2026

21Shares Dogecoin ETF
Date: Jan. 7, 2026 · CIK: 0002064314 · Accession: 0001213900-26-002239

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File numbers found in text: 333-286456

Date
January 7, 2026
Author
21shares DOGECOIN etf
Form
CORRESP
Company
21Shares Dogecoin ETF

Letter

21shares us llc

477 Madison Avenue, 6 th Floor

New York, NY 10022

VIA EDGAR

January 7, 2026

Division of Corporation Finance

Office of Crypto Assets

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re:

21Shares Dogecoin ETF

Amendment No. 6 to Registration Statement on Form S-1

Filed December 22, 2025

SEC File No. 333-286456

To Whom It May Concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 21Shares Dogecoin ETF (the "Registrant") hereby requests that the effective date of the above-referenced Registration Statement, as amended (the "Registration Statement"), be accelerated so that the Registration Statement may become effective no earlier than 5:00 p.m., Eastern Time, on January 9, 2026, or as soon as practicable thereafter.

The Registrant requests that notification of such effectiveness be made by telephone call to Allison Fumai and Anna Tomczyk of Dechert LLP, legal counsel to the Registrant, at 212-698-3526 and 212-641-5626, respectively.

Very truly yours,
21shares DOGECOIN etf

Show Raw Text
CORRESP
 1
 filename1.htm

 21shares
us llc

 477 Madison Avenue, 6 th Floor

 New York, NY 10022

 VIA EDGAR

 January 7, 2026

 Division of Corporation Finance

 Office of Crypto Assets

 Securities and Exchange Commission

 Division of Investment Management

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:

 21Shares Dogecoin ETF

 Amendment No. 6 to Registration Statement on Form S-1

 Filed December 22, 2025

 SEC File No. 333-286456

 To Whom It May Concern:

 Pursuant to Rule 461 under the Securities Act of 1933,
as amended, 21Shares Dogecoin ETF (the "Registrant") hereby requests that the effective date of the above-referenced Registration
Statement, as amended (the "Registration Statement"), be accelerated so that the Registration Statement may become effective
no earlier than 5:00 p.m., Eastern Time, on January 9, 2026, or as soon as practicable thereafter.

 The Registrant requests that notification of such
effectiveness be made by telephone call to Allison Fumai and Anna Tomczyk of Dechert LLP, legal counsel to the Registrant, at 212-698-3526
and 212-641-5626, respectively.

 Very truly yours,

 21shares DOGECOIN etf

 21Shares US LLC, as Sponsor of the Trust

 By:
 /s/ Andres Valencia

 Name:
 Andres Valencia

 Title:
 Executive Vice President, Investment Management

 *

 The registrant is a trust, and the person is signing in his capacity as officer of 21Shares US LLC, the Sponsor of the registrant.