Company: DEFI
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001999371-25-011381
Chunk: 35

Company: Tidal Commodities Trust I
Filing Date: 2025-08-14
Form: 10-Q
Item: Item 8
Chunk 35
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axes

For
U.S. federal income tax purposes, the Fund will be treated as a partnership. Therefore, the Fund does not record a provision for
income taxes because the partners report their share of the Fund’s income or loss on their income tax returns. The financial
statements reflect the Fund’s transactions without adjustment, if any, required for income tax purposes.

Item
3. Quantitative and Qualitative Disclosures About Market Risk

Not
applicable.

Item
4. Controls and Procedures

Disclosure
Controls and Procedures

The
Trust and the Fund maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed
in the Trust’s periodic reports filed or submitted under the Securities Exchange Act of 1934, as amended (the “Exchange
Act”) is recorded, processed, summarized and reported within the time period specified in the SEC’s rules and forms
for the Trust and the Fund thereof.

Management
of the Sponsor of the Fund (“Management”), including Guillermo Trias, the Sponsor’s Principal Executive Officer
and Ronnie Riven, the Sponsor’s Principal Financial Officer, who perform functions equivalent to those of a principal executive
officer and principal financial officer of the Trust if the Trust had any officers, have evaluated the effectiveness of the design
and operation of the Trust and the Fund’s disclosure controls and procedures (as defined in Rule 13a-15(e) or 15d- 15(e)
of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of the end of the period covered by this
report, and, based upon that evaluation, concluded that the Trust’s and the Fund’s disclosure controls and procedures
were effective as of the end of such period, to ensure that information the Trust is required to disclose in the reports that
it files or submits with the SEC under the Exchange Act is recorded, processed, summarized and reported, within the time periods
specified in the SEC’s rules and forms, and to ensure that information required to be disclosed by the Trust in the reports
that it files or submits under the Exchange Act is accumulated and communicated to management of the Sponsor, as appropriate,
to allow timely decisions regarding required disclosure. The scope of the evaluation of the effectiveness of the design and operation
of its disclosure controls and procedures covers the Trust, as well as separately for the Fund.

The
certifications of the Chief Executive Officer and Chief Financial Officer are applicable to the Fund as well as the Trust as a
whole.

Changes