Company: DEFI
Filing Date: 2025-03-25
Form Type: POS AM
Source: 0001999371-25-003118
Chunk: 157

Company: Tidal Commodities Trust I
Filing Date: 2025-03-25
Form: POS AM
Chunk 157
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 of the Fund.

Plan of Distribution

Buying and Selling Shares

Most investors buy and sell Shares of the
Fund in secondary market transactions through brokers. Shares trade on NYSE Arca under the ticker symbol “DEFI.” Shares
are bought and sold throughout the trading day like other publicly traded securities. When buying or selling Shares through a broker,
most investors incur customary brokerage commissions and charges. Investors are encouraged to review the terms of their brokerage
account for details on applicable charges and, as discussed below under “U.S. Federal Income Tax Considerations,” any
provisions authorizing the broker to borrow Shares held on your behalf.

Marketing Agent and Authorized Purchasers

The offering of the Fund’s Shares
is a best efforts offering. The Fund continuously offers Creation Baskets consisting of 10,000 Shares at their NAV through the
Marketing Agent, to Authorized Purchasers. Shares will be sold at the next determined NAV per Share. All Authorized Purchasers
pay a $300 fee for each Creation Basket order.

The following entities have entered into
Authorized Purchaser Agreements with respect to the Fund: Jane Street Capital, LLC, Mirae Asset Financial Group and Virtu Americas
LLC.

Because new Shares can be created and issued
on an ongoing basis, at any point during the life of the Fund, a “distribution,” as such term is used in the 1933 Act,
will be occurring. Authorized Purchasers, other broker-dealers and other persons are cautioned that some of their activities may
result in their being deemed purchasers in a distribution in a manner that would render them statutory underwriters and subject
them to the prospectus delivery and liability provisions of the 1933 Act. For example, an Authorized Purchaser, other broker-dealer
firm or its client will be deemed a statutory underwriter if it purchases a basket from the Fund, breaks the basket down into the
constituent Shares and sells the Shares to its customers; or if it chooses to couple the creation of a supply of new Shares with
an active selling effort involving solicitation of secondary market demand for the Shares. In contrast, Authorized Purchasers may
engage in secondary market or other transactions in Shares that would not be deemed “underwriting.” For example, an
Authorized Purchaser may act in the capacity of a broker or dealer with respect to Shares that were previously distributed by other
Authorized Purchasers. A determination of whether a particular market purchaser is an underwriter must take into account all the
facts and circumstances pertaining to the activities