Company: DEFI
Filing Date: 2025-03-17
Form Type: S-1/A
Source: 0001387131-25-000058
Chunk: 258

Company: Tidal Commodities Trust I
Filing Date: 2025-03-17
Form: S-1/A
Chunk 258
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 10.10   | Support Agreement*                                                                                                                                                   |
| 23.1    | Consent of Tait, Weller, & Baker, LLP, Independent Registered Public Accounting Firm(3)                                                                              |
| 23.2    | Consent of Chapman and Cutler LLP is included in Exhibit 5.1*                                                                                                        |
| 24.1    | Power of Attorney (included on signature page to this Registration Statement as filed herein)(3)                                                                     |
| 107     | Filing Fee Table(2)                                                                                                                                                  |
| (1)     | Previously filed as an exhibit to the Registrant’s Registration Statement on Form S-1 (333-273364), filed on July 21, 2023 and incorporated by reference herein.     |
| (2)     | Previously filed as an exhibit to the Registrant’s Registration Statement on Form S-1 (333-273364), filed on December 22, 2023 and incorporated by reference herein. |
| (3)     | Filed herewith.                                                                                                                                                      |
| *       | To be filed by amendment.                                                                                                                                            |

Item 17. Undertakings.

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 in the information
set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering
price set forth in the “Calculation of Registration Fee” table in the effective registration statement; and

(iii)To include any material information with respect to the plan of distribution not previously disclosed in the registration
statement or any material change to such information in the registration statement.

Provided, however, that: (1