Company: DEFI
Filing Date: 2025-03-25
Form Type: POS AM
Source: 0001999371-25-003118
Chunk: 238

Company: Tidal Commodities Trust I
Filing Date: 2025-03-25
Form: POS AM
Chunk 238
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2 |

| 10.6 | Form of Fund Administration Servicing Agreement2 |

| 10.7 | Amended and Restated ’33 Act Fund Platform Support Agreement5   |
| 10.8 | First Amendment to the ‘33 Act Fund Platform Support Agreement7 |
| 23.1 | Consents of K&L Gates, LLP (included in Exhibits 5.1 and 8.1)3  |

| 23.2 | Consent of Tait, Weller & Baker, LLP, Independent Registered Public Accounting Firm* |

| 23.3 | Consent of Grant Thornton LLP, Independent Registered Public Accounting Firm* |

| 23.4 | 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.

* Filed herewith.

Item 17.

Undertakings.

(a) The undersigned registrant hereby undertakes:

(1) To file, during any