Company: DEFI
Filing Date: 2025-03-25
Form Type: POS AM
Source: 0001999371-25-003118
Chunk: 123

Company: Tidal Commodities Trust I
Filing Date: 2025-03-25
Form: POS AM
Chunk 123
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 if it fails to comply with the above requirements, but the Sponsor has no obligation whatsoever to change the
Bitcoin Custodian for the Fund’s bitcoin holdings.

The Bitcoin Custodian may also employ advanced
blockchain monitoring tools and services to ensure the security and compliance of incoming transactions, including:

| ● | Transaction Validation: When a transaction is initiated, these monitoring tools immediately validate it against predefined     
 criteria, including sender addresses, transaction amounts, and transaction details, to ensure they comply with the custodian’s 
 policies and regulatory requirements.                                                                                          |

| ● | Real-time Alerts: These monitoring tools offer real-time alerting capabilities, using advanced algorithms to identify               
 suspicious or potentially fraudulent transactions. They detect patterns that may indicate money laundering, fraud, or other illicit 
 activities.                                                                                                                         |

| ● | AML/KYC Compliance: To comply with Anti-Money Laundering (AML) and Know Your Customer (KYC) regulations, custodians               
 integrate these solutions to verify sender and receiver identities, ensuring transactions are conducted by legitimate parties and 
 meeting regulatory requirements.                                                                                                  |

Bitcoin Custody Agreement with BitGo

BitGo Trust Company, Inc. (“BitGo”)is
a trust company incorporated on 14 September 2018 under the laws of the State of South Dakota with LEI 254900QXDWGM1T0HGF47 and
with its registered office located at 6216 S Pinnacle Pl #101, Sioux Falls, SD 57108, United States. BitGo, a trust company duly
organized and chartered under § 51A-6A-1(12A) of the South Dakota Banking Law, is the Bitcoin Custodian for the Fund (as of
the date of this prospectus). BitGo is a wholly owned subsidiary of BitGo Holdings, Inc., a Delaware corporation headquartered
in Palo Alto.

The Sponsor has entered a custodial services
agreement with BitGo (“Bitcoin Custody Agreement”), and BitGo is also authorized to safeguard the Fund’s bitcoin
holdings. BitGo maintains one or more custody accounts on its books, pursuant to the terms of the Bitcoin Custody Agreement, for
the receipt, safekeeping, and maintenance of bitcoin.

BitGo and its affiliates, including their
officers, directors, agents, and employees, are not liable for any lost profits, special, incidental, indirect, intangible, or
consequential damages resulting from authorized or unauthorized use of the Fund or Sponsor’s site or services. This includes