Company: DEFI
Filing Date: 2025-02-21
Form Type: POS AM
Source: 0001839882-25-010345
Chunk: 236

Company: Tidal Commodities Trust I
Filing Date: 2025-02-21
Form: POS AM
Chunk 236
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Fund Performance

The following graph sets forth the historical performance of the Fund from commencement of operations on September 15, 2022 until December 31, 2024.

<div align='center'>8

PART II

Information Not Required in the Prospectus</div>

Item 13.

Other Expenses of Issuance and Distribution.

Set forth below is an estimate (except as
indicated) of the amount of fees and expenses (other than underwriting commissions and discounts) payable by the registrant in
connection with the issuance and distribution of the units pursuant to the prospectus contained in this registration statement.

| SEC registration fee (actual)  |     | Amount |      (1 | ) |
|:-------------------------------|:----|:-------|--------:|:--|
| NYSE Arca Listing Fee (actual) |     | $      |   2,500 |   |
| FINRA filing fees (actual)     |     | $      |   1,000 |   |
| Blue Sky expenses              |     |        |     N/A |   |
| Auditor’s fees and expenses    |     | $      |  25,000 |   |
| Legal fees and expenses        |     | $      | 245,000 |   |
| Printing expenses              |     |        |     N/A |   |
| Miscellaneous expenses         |     |        |     N/A |   |
| Total                          |     |        |      (2 | ) |

| (1) | Applicable SEC registration fees have been deferred in accordance with Rules 456(d) and 457(u) of the Securities Act and will be paid on an annual net basis no later than 90 days after the end of each fiscal year and are therefore not estimable at this time. |

| (2) | Because an indeterminable amount of securities is covered by this registration statement, the total expenses in connection with the issuance and distribution of the securities are, therefore, not currently determinable. |

Item 14.

Indemnification of Directors and Officers.

The Trust’s Declaration of Trust and
Trust Agreement (the “Trust Agreement”) provides that the Sponsor shall be indemnified by the Trust (or, by a series
of the Trust separately to the extent the matter in question relates to a single series or disproportionately affects a series
in relation to other series) against any losses, judgments, liabilities, expenses and amounts paid in settlement of any claims
sustained by it