# EDGAR Filing Document

**Accession Number:** 0002064314
**File Stem:** 0001213900-26-002575
**Filing Date:** 2026-1
**Character Count:** 12391
**Document Hash:** 0f55ea7565f716cfbb2ee61a58ac5ad6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-002575.hdr.sgml**: 20260108

**ACCESSION NUMBER**: 0001213900-26-002575

**CONFORMED SUBMISSION TYPE**: S-1/A

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260108

**DATE AS OF CHANGE**: 20260108

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 21Shares Dogecoin ETF
- **CENTRAL INDEX KEY:** 0002064314
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-286456
- **FILM NUMBER:** 26520571

**BUSINESS ADDRESS:**
- **STREET 1:** 477 MADISON AVENUE
- **STREET 2:** 6TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 646-370-6016

**MAIL ADDRESS:**
- **STREET 1:** 477 MADISON AVENUE
- **STREET 2:** 6TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**As filed with the Securities and Exchange Commission on January 8, 2026**

**Registration No. 333-286456**

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> WASHINGTON, D.C. 20549**

**Amendment No. 7**

**to**

**FORM S-1**

**REGISTRATION STATEMENT<br> *UNDER<br> THE SECURITIES ACT OF 1933***

**21SHARES DOGECOIN ETF**

**(Exact name of registrant as specified in its charter)**

---

| | | |
|:---|:---|:---|
| **Maryland** | **6221** | **33-7038007** |
| **(State or other jurisdiction of <br> incorporation or organization)** | **(Primary Standard Industrial <br> Classification Code Number)** | **(I.R.S. Employer <br> Identification Number)** |

---

**477 Madison Avenue, 6<sup>th</sup> Floor<br> New York, New York 10022<br> (646) 370-6016<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)**

**21Shares US LLC<br> Russell Barlow<br> 477 Madison Avenue, 6<sup>th</sup> Floor<br> New York, New York 10022<br> (646) 370-6016<br> (Address, including zip code, and telephone number, including area code, of agent for service)**

**Copy to:**

**Allison M. Fumai, Esq.**

**Anna Tomczyk, Esq.**

**Neel Maitra, Esq.** 

**Dechert LLP<br> 1095 Avenue of the Americas<br> New York, New York 10036<br> (212) 698-3526**

***Approximate date of commencement of proposed sale to the public:*** As soon as practicable after the effective date of this Registration Statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box: ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act of 1933, please check the following box and list the Securities Act of 1933 registration statement number of the earlier effective registration statement for the same offering: ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act of 1933, check the following box and list the Securities Act of 1933 registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act of 1933, check the following box and list the Securities Act of 1933 registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "non-accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Securities and Exchange Act of 1934.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act of 1933. ☐

**The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine**.

**EXPLANATORY NOTE**

This Amendment No. 7 to the registration statement on Form S-1 (File No. 333-286456), originally filed on [April 9, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025030355/ea0237407-s1_21shares.htm) and amended on (i) [May 28, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025048322/ea0243604-s1a1_21shares.htm), (ii) [July 22, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025066683/ea0249147-s1a2_21shares.htm), (iii) [September 10, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025086537/ea0256348-s1a3_21shares.htm), (iv) [October 17, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025100042/ea0261575-s1a4_21shares.htm), (v) [December 2, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea0267806-s1a5_21shares.htm) and (vi) [December 22, 2025](https://www.sec.gov/Archives/edgar/data/2064314/000121390025124646/ea0270364-s1a6_21shares.htm) (as amended, the "Registration Statement") is filed as an exhibits-only filing solely to provide an updated auditor consent as Exhibit 23.1. Accordingly, this Amendment No. 7 consists only of the facing page, this explanatory note, Item 16(a) of Part II of the Registration Statement, the signature page to the Registration Statement and the filed exhibits. This Amendment No. 7 does not modify any other part of the Registration Statement. Accordingly, the preliminary prospectus has been omitted.

**PART II<br> INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 16. *Exhibits and Financial Statement Schedules.***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Exhibits.

---

| |
|:---|
| **Exhibit No.** |
| 3.1 [Trust Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex3-1_21shares.htm) |
| 3.2 [Second Amended and Restated Trust Agreement <sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025124646/ea027036401ex3-2_21shares.htm) |
| 3.3 [Certificate of Trust<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex3-3_21shares.htm) |
| 3.4 [Certificate of Amendment to Certificate of Trust<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex3-4_21shares.htm) |
| 5.1 [Opinion of Venable LLP as to legality<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex5-1_21shares.htm) |
| 8.1 [Opinion of Dechert LLP as to tax matters<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex8-1_21shares.htm) |
| 10.1 [Form of Sponsor Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-1_21shares.htm) |
| 10.2 [Form of Authorized Participant Agreement (Type A)<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-2_21shares.htm) |
| 10.3 [Form of Prime Broker Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-3_21shares.htm) |
| 10.4 [Form of Coinbase Custodial Services Agreement<sup>(1)</sup> (included as Exhibit A to Form of Prime Broker Agreement)](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-3_21shares.htm) |
| 10.5 [Form of Fund Administration and Accounting Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-5_21shares.htm) |
| 10.6 [Form of Transfer Agency and Services Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-6_21shares.htm) |
| 10.7 [Form of Benchmark Licensing Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-7_21shares.htm) |
| 10.8 [Support Services Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025086537/ea025634801ex10-8_21shares.htm) |
| 10.9 [Form of Marketing Agent Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025100042/ea026157501ex10-9_21shares.htm) |
| 10.10 [Form of Cash Custody Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-10_21shares.htm) |
| 10.11 [Audit Seed Subscription Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-11_21shares.htm) |
| 10.12 [Initial Seed Creation Subscription Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-12_21shares.htm) |
| 10.13 [Form of BitGo Custodial Services Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-13_21shares.htm) |
| 10.14 [Form of Anchorage Custodial Services Agreement<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex10-14_21shares.htm) |
| 10.15 [Form of Authorized Participant Agreement (Type B)<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025124646/ea027036401ex10-15_21shares.htm) |
| 23.1 [Consent of Independent Registered Public Accounting Firm<sup>(2)</sup>](ea027230801ex23-1_21shares.htm) |
| 23.2 [Consent of Venable LLP (included in Exhibit 5.1)<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex5-1_21shares.htm) |
| 23.3 [Consent of Dechert LLP (included in Exhibit 8.1)<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025117365/ea026780601ex8-1_21shares.htm) |
| 107 [Filing Fee Table<sup>(1)</sup>](https://www.sec.gov/Archives/edgar/data/2064314/000121390025030355/ea023740701ex-fee_21shares.htm) |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) Previously filed.

(2) Filed herewith.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Financial Statement Schedules.

Not applicable.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of New York, and the State of New York, on January 8, 2026.

---

| | |
|:---|:---|
| **21SHARES DOGECOIN ETF** | **21SHARES DOGECOIN ETF** |
| 21Shares US LLC, as Sponsor of the Trust | 21Shares US LLC, as Sponsor of the Trust |
| By: | /s/ Duncan Moir |
| Name: | Duncan Moir |
| Title: | President\* |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been *signed* by the following persons in the capacities\* and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Russell Barlow | Chief Executive Officer\* | January 8, 2026 |
| Russell Barlow | (Principal Executive Officer) |  |
| /s/ Duncan Moir | President\* | January 8, 2026 |
| Duncan Moir | (Principal Finance Officer and Principal Accounting Officer) |  |

---

\* The registrant is a trust and the persons are signing in their capacities as officers of 21Shares US LLC, the Sponsor of the registrant.

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the inclusion in this Pre-Effective Amendment to Registration Statement on Form S-1 of our report dated October 17, 2025, relating to the financial statement of 21Shares Dogecoin ETF, as of September 17, 2025, and to the references to our firm under the heading "Experts" in such Registration Statement.

/s/ COHEN & COMPANY, LTD.

Towson, Maryland

January 8, 2026