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
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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.