Company: DEFI
Filing Date: 2025-11-04
Form Type: POS AM
Source: 0001999371-25-016766
Chunk: 89

Company: Tidal Commodities Trust I
Filing Date: 2025-11-04
Form: POS AM
Chunk 89
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 event of a system failure. The Bitcoin Custodian shall have a business continuity       
 plan to help ensure continued access to the Fund’s assets.                                     |

| 6. | Has                                                                                        
 an insurance policy that covers, at least partially, risks such as the loss of client      
 assets held in cold storage, including from employee collusion or fraud, physical loss     
 including theft, damage of key material, security breach or hack, and fraudulent transfer. |

| 7. | Complies                                                                                     
 with higher standards of government oversight, external audits, and security, and as         
 such, Bitcoin Custodian is able to offer better legal guarantees that safekeep asset         
 ownership. The Bitcoin Custodian may be licensed or registered as a custodian by a reputable 
 and independent governing body (e.g., the New York State Department of Financial Services,   
 or other state, national or international regulators), as can be ascertained by certain      
 public data sources.                                                                         |

71

| 8. | Provides                                                                                     
 third-party audit reports at least annually on operational and security processes. This      
 audit may be completed by having a Systems and Organizational Control certification (“SOC”)  
 issued. Auditors provide reasonable assurance that the Bitcoin Custodian operational         
 processes and private key management controls are in accordance with the expected standards. |

A custodian may lose its eligibility as a Bitcoin Custodian if it fails to comply with the above requirements, but the Sponsor has no obligation whatsoever to change the Bitcoin Custodian for the Fund’s bitcoin holdings. The Bitcoin Custodian may also employ advanced blockchain monitoring tools and services to ensure the security and compliance of incoming transactions, including:

| ● | Transaction                                                                              
 Validation: When a transaction is initiated, these monitoring tools immediately validate 
 it against predefined criteria, including sender addresses, transaction amounts, and     
 transaction details, to ensure they comply with the custodian’s policies and regulatory  
 requirements.                                                                            |

| ● | Real-time                                                                             
 Alerts: These monitoring tools offer real-time alerting capabilities, using advanced  
 algorithms to identify suspicious or potentially fraudulent transactions. They detect 
 patterns that may indicate money laundering, fraud, or other illicit activities.      |

| ● | AML/KYC                                                                                        
 Compliance: To comply with Anti-Money Laundering (AML) and Know Your Customer (KYC)            
 regulations, custodians integrate these solutions to verify sender and receiver identities,    
 ensuring transactions are conducted by legitimate parties and meeting regulatory requirements. |

Bitcoin Custody Agreement with BitGo BitGo Trust Company, Inc. (“Bit