Company: DEFI
Filing Date: 2025-11-04
Form Type: POS AM
Source: 0001999371-25-016766
Chunk: 88

Company: Tidal Commodities Trust I
Filing Date: 2025-11-04
Form: POS AM
Chunk 88
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 a forked protocol. The Fund is committed to maintaining transparency and ensuring that its approach aligns with industry best practices in managing these events. However, unforeseen circumstances may arise, and there is no guarantee that it will be possible to support the protocol under all possible scenarios. In the occurrence of a fork, airdrop or similar event, the Sponsor will cause the Fund to irrevocably abandon the Incidental Rights and any IR Virtual Currency associated with such event and the only crypto asset to be held by the Fund will be bitcoin. 70 The Sponsor will periodically check the existence of the bitcoin held by the Fund by analyzing the blockchain. The Bitcoin Custodian The “Bitcoin Custodian” for the Fund’s bitcoin holdings is BitGo Trust Company, Inc. (“BitGo”). The Sponsor may, in its sole discretion, add or terminate agreements with the Bitcoin Custodian at any time. In designating a custodian as a Bitcoin Custodian for the Fund, the Sponsor considers whether the custodian provides protection against theft and loss and ensures that the transactions and trades are secure. The Sponsor may consider whether a custodian:

| 1. | Provides                                                                              
 custody accounts whose holders are the legal beneficiaries of the assets held in the  
 account. In case of bankruptcy or insolvency of a Bitcoin Custodian, creditors or the 
 estate should have no rights to the clients’ assets.                                  |

| 2. | Offers                                                                             
 segregated accounts and stores the Fund’s bitcoin in separated individual accounts 
 and not in omnibus accounts. That means that the Fund’s bitcoin shall be held in   
 segregated wallets and therefore are not commingled with the Bitcoin Custodian’s   
 or other customer assets.                                                          |

| 3. | Generates                                                                                      
 account-segregated private keys for digital assets using high entropy random number generation 
 methods and employing advanced security practices.                                             |

| 4. | Utilizes                                                                                     
 technology for storing private keys in offline digital vaults and applies secure processes,  
 such as private key segmentation, multi-signature authorization, and geographic distribution 
 of stored assets, to limit access to private keys. The Bitcoin Custodian should use security 
 technology for storing private keys aiming to avoid theft or misappropriation of assets      
 due to online attacks, collusion of agents managing the storage services, or any other       
 threat.                                                                                      |

| 5. | Has                                                                                            
 a comprehensive risk management policy and formalized framework of managing operational        
 and custody risks, including a disaster recovery program that ensures continuity of operations 
 in the