Company: DEFI
Filing Date: 2025-02-21
Form Type: POS AM
Source: 0001839882-25-010345
Chunk: 239

Company: Tidal Commodities Trust I
Filing Date: 2025-02-21
Form: POS AM
Chunk 239
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included in Exhibits 5.1 and 8.1)3  |

| 23.2 | Consent of [●], Independent Registered Public Accounting Firm* |

| 23.3 | Consent of Eversheds Sutherland (US) LLP** |

| 24.1 | Power of Attorney (included on signature page to this Registration Statement as filed herein)** |

| 107 | Filing Fee Table6 |

1Previously
filed as Exhibit 3.1 to Registrant’s Registration Statement on Form S-1 (333-273364), filed on July 21, 2023 and incorporated
by reference herein.

2Previously
filed as an exhibit to the Registrant’s Registration Statement on Form S-4 (333-275227), filed on October 31, 2023 and incorporated
by reference herein.

3Previously
filed as an exhibit to the Registrant’s Registration Statement on Form S-1 (333-276254), filed on December 22, 2023 and incorporated
by reference herein.

4Previously
filed as an exhibit to the Registrant’s Registration Statement on Form S-1 (333-276254), filed on December 26, 2023 and incorporated
by reference herein.

5Previously
filed as an exhibit to the Registrant’s Registration Statement on Form S-4 (333-275227), filed on October 31, 2023 and incorporated
by reference herein.

6Previously
filed as an exhibit to the Registrant’s Registration Statement on Form S-1 (333-276254), filed on February 16, 2024 and incorporated
by reference herein.

7Previously
filed as an exhibit to the Registrant’s Current Report on Form 8-K, filed on February 7, 2025 and incorporated by reference
herein.

*To be filed
by amendment.

** Filed herewith.

Item 17.

Undertakings.

(a) The undersigned registrant hereby undertakes:

(1) To file, during any period in which offers, or
sales are being made, a post-effective amendment to this registration statement:

(i) To include any prospectus required by
section 10(a)(3) of the Securities Act of 1933;

(ii) To reflect in the prospectus any facts
or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change