Company: DEFI
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001999371-25-003121
Chunk: 0

Company: Tidal Commodities Trust I
Filing Date: 2025-03-25
Form: CORRESP
Chunk 0
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| Eversheds Sutherland (US) LLP       
 700 Sixth Street, NW, Suite 700     
 Washington, DC 20001-3980           
 D: +1 202. 220.8412                 
 ericsimanek@eversheds-sutherland.us |

March 25, 2025

VIA EDGAR

Lulu Cheng

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street N.E.

Washington, D.C. 20549

| Re: | Tidal Commodities Trust I                                |
|     | Post-Effective Amendment No. 1 to Registration Statement 
 on Form S-1                                              |
|     | File No. 333-276254                                      |

Dear Ms. Cheng:

This letter sets forth our response to the oral comment
received on March 6, 2025, regarding Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (the “Amendment”)
filed by Tidal Commodities Trust I (the “Registrant”) on February 21, 2025. Unless otherwise noted, capitalized terms have
the same meanings as used in the Amendment.

Set forth below is the comment and the Registrant’s
response thereto.

Response: The Registrant notes that it filed,
on March 25, 2025, its Annual Report on Form 10-K for the fiscal year ended December 31, 2024. Therefore, it is now eligible to
incorporate the Annual Report by reference and has revised the disclosure to appropriately incorporate the Annual Report.

Best regards,

/s/ Eric Simanek

Eric Simanek

202-220-8412

ericsimanek@eversheds-sutherland.us