Company: DEFI
Filing Date: 2025-11-04
Form Type: POS AM
Source: 0001999371-25-016766
Chunk: 171

Company: Tidal Commodities Trust I
Filing Date: 2025-11-04
Form: POS AM
Chunk 171
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 on those exchanges and (ii) exchanges that are inaccessible to the Trust because they do not meet the Trust’s regulatory requirements, and as a result are accessed and used by a captured market or by parties that do not have regulatory or compliance requirements. A-6 Fund Performance The following graph sets forth the historical performance of the Fund from commencement of operations on September 15, 2022, until August 31, 2025. A-7 PART II Information Not Required in the Prospectus 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