🟢As of today, March 21, 2025, the U.S. Securities and Exchange Commission (SEC) has confirmed receipt of the application for approval of the Polkadot Spot ETF from 21Shares. Specifically, Nasdaq, representing 21Shares, submitted Form 19b-4 on March 17, 2025, marking the official start of the SEC's review process. However, the SEC's "confirmation of receipt" does not mean they have "accepted" or approved this ETF.

🟢According to the process, the SEC has 45 days for an initial review, meaning a decision to approve, deny, or extend the review period could be announced around the end of April 2025. Currently, there has been no official announcement from the SEC regarding the final approval of the Polkadot ETF, so the answer is: **No, the SEC has not officially accepted the Polkadot ETF yet, the process is still under review.**