Company: DEFI
Filing Date: 2025-03-17
Form Type: S-1/A
Source: 0001387131-25-000058
Chunk: 247

Company: Tidal Commodities Trust I
Filing Date: 2025-03-17
Form: S-1/A
Chunk 247
---
 quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to these reports available on the Fund’s website free of charge as soon as practicable after we file or furnish them with the SEC. The information contained on the Fund’s website is not incorporated by reference in this prospectus and should not be considered a part of this prospectus.

<div align='center'>financial statements</div>

The financial statements of the Trust have been incorporated into this prospectus and registration statement as described above under “Incorporation By Reference of Certain Information.” The financial statements of the Fund are set forth below.

<div align='center'>7RCC Spot Bitcoin and Carbon Credit Futures ETF

120

Index to Financial Statements</div>

|                                                         | Page Number |
| Report of Independent Registered Public Accounting Firm |         121 |
| Statement of Assets and Liabilities                     |         121 |
| Notes to Statement of Assets and Liabilities            |         121 |

<div align='center'>Report of Independent Registered Public Accounting Firm

[to be provided by pre-effective
amendment]

7RCC Spot Bitcoin and Carbon Credit Futures ETF
Statement of Assets and Liabilities

[to be provided by pre-effective
amendment]

Notes to Statement of Assets and Liabilities
[______, ____]

[to be provided by pre-effective
amendment]

121

Statement
of additional information

7RCC Spot Bitcoin and Carbon Credit Futures ETF</div>

This statement of additional
information is the second part of a two-part document. The first part is the Fund’s disclosure document. The disclosure document
and this statement of additional information are bound together, and both parts contain important information. This statement of
additional information should be read in conjunction with the disclosure document. To obtain a copy of the disclosure document
without charge, call the Fund at (844)-986-7700. Before you decide whether to invest, you should read the entire prospectus carefully
and consider the risk factors beginning on page [ ].

This statement of additional
information and accompanying disclosure document are both dated [ ], 2025.

<div align='center'>7RCC Spot Bitcoin and Carbon Credit Futures ETF

STATEMENT OF ADDITIONAL INFORMATION

TABLE OF CONTENTS</div>

| Regulation                                                    | 2 |
| Futures Market Regulation                                     | 2 |
| Spot Market Transactions                                      | 3 |
| Position Limits, Aggregation Limits, Price Fluctuation Limits | 3 |
| FCMs                                                          | 4 |
| Potential Advantages of