# EDGAR Filing Document

**Accession Number:** 0002078265
**File Stem:** 0002078265-26-000182
**Filing Date:** 2026-5
**Character Count:** 319144
**Document Hash:** 578cdd1c48eb6b71634ca378f763b059
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002078265-26-000182.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0002078265-26-000182

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 23

**FILED AS OF DATE**: 20260528

**DATE AS OF CHANGE**: 20260528

**EFFECTIVENESS DATE**: 20260528

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Corgi ETF Trust I
- **CENTRAL INDEX KEY:** 0002078265

**ORGANIZATION NAME:**
- **EIN:** 397001734
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-24117
- **FILM NUMBER:** 261033424

**BUSINESS ADDRESS:**
- **STREET 1:** 8 THE GREEN STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901
- **BUSINESS PHONE:** 5513302708

**MAIL ADDRESS:**
- **STREET 1:** 8 THE GREEN STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Corgi ETF Trust I
- **CENTRAL INDEX KEY:** 0002078265

**ORGANIZATION NAME:**
- **EIN:** 397001734
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289838
- **FILM NUMBER:** 261033423

**BUSINESS ADDRESS:**
- **STREET 1:** 8 THE GREEN STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901
- **BUSINESS PHONE:** 5513302708

**MAIL ADDRESS:**
- **STREET 1:** 8 THE GREEN STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901

## Series and Classes Contracts Data

### Inside Ownership 100 ETF (Series ID: S000104645)

| Class ID   | Class Name               | Ticker Symbol   |
|:---|:---|:---|
| C000275279 | Inside Ownership 100 ETF |  |

?xml version='1.0' encoding='ASCII'? Corgi ETF Trust I

POST-EFFECTIVE AMENDMENT TO REGISTRATION STATEMENT ON FORM N-1A

AS FILED WITH THE U.S. SECURITIES AND EXCHANGE COMMISSION ON May 28, 2026

1933 Act Registration File No.: 333-289838

1940 Act File No.: 811-24117

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

## FORM N-1A

---

| | |
|:---|:---|
| &nbsp;&nbsp;REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 | &nbsp;&nbsp;[X]  |
| &nbsp;&nbsp;Pre-Effective Amendment No. ___  | &nbsp;&nbsp;[ ]  |
| &nbsp;&nbsp;Post-Effective Amendment No. 47 | &nbsp;&nbsp;[X]  |
| &nbsp;&nbsp;and/or | &nbsp;&nbsp;and/or |
| &nbsp;&nbsp;REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940  | &nbsp;&nbsp;[X]  |
| &nbsp;&nbsp;Amendment No. 51  | &nbsp;&nbsp;[X]  |

---

## Corgi ETF Trust I
(Exact Name of Registrant as Specified in Charter)

425 Bush St, Suite 500

San Francisco, CA 94104

(Address of Principal Executive Offices, Zip Code)

Registrant's Telephone Number, including Area Code: (855) 552-6744

Northwest Registered Agent Service, Inc.

8 The Green, STE B

Dover, DE 19901

(Name and Address of Agent for Service)

With copies to:

Emily Z. Yuan

Corgi Strategies, LLC

425 Bush St, Suite 500

San Francisco, CA 94104

Peter Skaliy (Counsel/ Filing Contact)

Corgi Strategies, LLC

425 Bush St, Suite 500

San Francisco, CA 94104

Tel: (404) 275-0259

Approximate date of proposed public offering: As soon as practicable after the effective date of this registration statement.

It is proposed that this filing will become effective (check appropriate box):

☒ immediately upon filing pursuant to paragraph (b) 

☐ on (date) pursuant to paragraph (b) 

☐ 60 days after filing pursuant to paragraph (a)(1) 

☐ on (date) pursuant to paragraph (a)(1) 

☐ 75 days after filing pursuant to paragraph (a)(2) 

☐ on [ ], 2026 pursuant to paragraph (a)(2) of rule 485. 

If appropriate, check the following box:

☐ this post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Inside Ownership 100 ETF

listed on Cboe BZX Exchange, Inc.

Ticker: OWN

PROSPECTUS

May 28, 2026

The U.S. Securities and Exchange Commission ("SEC") has not approved or disapproved these securities or passed upon the accuracy or adequacy of this Prospectus. Any representation to the contrary is a criminal offense.

**TABLE OF CONTENTS**

---

| |
|:---|
| [Fund Summary](#pro_001) |
| [Additional Information About the Fund](#_nwx2ork103cs) |
| [Portfolio Holdings Information](#toc_portfolio-holdings-information) |
| [Management](#_6fygvfgdfsep) |
| [How to Buy and Sell Shares](#toc_how-to-buy-and-sell-shares) |
| [Dividends, Distributions, and Taxes](#toc_dividends-distributions-and-taxes) |
| [Distribution](#_edq4wv6tniyr) |
| [Premium/Discount Information](#toc_premiumdiscount-information) |
| [Additional Notices](#toc_additional-notices) |
| [Financial Highlights](#toc_financial-highlights) |

---

Inside Ownership 100 ETF - FUND SUMMARY

Investment Objective

The Inside Ownership 100 ETF (the "Fund") seeks to track the performance, before fees and expenses, of the Inside Ownership 100 Index (the "Index").

Fees and Expenses of the Fund

The table below describes the fees and expenses that you may pay if you buy, hold, and sell shares of the Fund ("Shares"). You may pay other possible fees, such as your broker-dealer's brokerage commissions and any other fees from financial intermediaries, which are not reflected in the table and Example below.

**Annual Fund Operating Expenses**<sup>(1)</sup> (expenses that you pay each year as a percentage of the value of your investment)

---

| | |
|:---|:---|
| &nbsp;&nbsp;Management Fee  | 0.49% |
| &nbsp;&nbsp;Distribution and/or Service (12b-1) Fees  | 0.00% |
| &nbsp;&nbsp;Other Expenses<sup>(2)</sup>  | 0.00% |
| &nbsp;&nbsp;Total Annual Fund Operating Expenses | 0.49% |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Under the unitary fee arrangement, Corgi Strategies, LLC (the "Adviser") will bear substantially all of the Fund's ordinary operating expenses, except for: advisory fees; interest on borrowings for investment purposes; dividends and other expenses on securities sold short; taxes; brokerage commissions and other costs of purchasing and selling portfolio securities and other investment instruments; acquired fund fees and expenses; accrued deferred tax liability; any distribution fees and expenses paid under a Rule 12b-1 plan adopted pursuant to the Investment Company Act of 1940, as amended (the "1940 Act"); litigation expenses; and other non-routine or extraordinary expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Based on estimated amounts for the current fiscal year.

Expense Example

This Example is designed to help you compare shareholder costs across funds. It assumes a $10,000 investment held for the periods shown and a full redemption at the end of each period, with a 5% annual return and unchanged operating expenses. Brokerage commissions you may pay when buying or selling Shares are not included. Your actual expenses may differ; based on these assumptions, your costs would be as shown.

---

| | |
|:---|:---|
| &nbsp;&nbsp;1 Year | &nbsp;&nbsp;3 Years |
| &nbsp;&nbsp;$50 | &nbsp;&nbsp;$157 |

---

Portfolio Turnover

When the Fund buys and sells securities and derivatives, it incurs trading costs such as brokerage commissions. Greater trading activity (often called portfolio turnover) generally means higher trading expenses and, in taxable accounts, may result in larger taxable distributions. These amounts are not included in Total Annual Fund Operating Expenses or in the Expense Example and will reduce the Fund's returns. Because the Fund is newly formed, a portfolio turnover rate is not yet available.

Principal Investment Strategies

The Fund is an exchange-traded fund ("ETF") that uses a passive management (or indexing) approach to seek to track the performance, before fees and expenses, of the Inside Ownership 100 Index (the "Index"). The Index measures the performance of shares owned by insiders as a group and, using the S&P 500<sup>®</sup> as the eligible universe filter, selects and weights the 100 companies with the highest "inside ownership" value (subject to an insider-shares cap) and rebalances quarterly.

The Index is the property of Inside Ownership Index Inc. (the "Index Owner" or "Index Sponsor"), which is responsible for the Index methodology (including selection criteria, constituent determination, and weighting methodology).

Inside Ownership Index Inc. has contracted with S&P Opco, LLC (a subsidiary of S&P Dow Jones Indices LLC) to calculate and maintain the Index.

The Index

**I. Eligible Universe** The Index's eligible universe consists of the S&P 500<sup>®</sup> universe (i.e., the constituents of the S&P 500<sup>®</sup>, as determined by S&P Dow Jones Indices) and is intended to provide exposure to U.S. companies meeting the S&P 500's market-cap and eligibility standards. S&P 500<sup>®</sup> eligibility standards generally include, among other criteria, market-cap thresholds, liquidity, and financial viability/profitability requirements.

**II. Constituent Selection** From the S&P 500<sup>®</sup> universe, the Index identifies and ranks companies based on the value of shares owned by insiders. Specifically, the Index determines the number of shares owned by insiders as reported in each company's DEF 14A proxy filing, applies a cap such that insider shares used in the calculation are limited to a maximum of 5% of total shares outstanding, and then multiplies that capped insider share count by the company's share price to compute the "value" used for selection and weighting. On a quarterly basis, the Index selects the 100 companies with the highest "value" as calculated above (the "Constituents").

**III. Weighting** Constituents are initially weighted proportionally based on the value of insider ownership (i.e., the capped insider share amount multiplied by share price), such that issuers with larger insider ownership receive higher weights in the Index. For purposes of the insider-ownership calculation, total insider shares are capped at 5% of total shares outstanding, which the Index Sponsor describes as intended to reduce over-concentration risk and to comply with U.S. tax law for passive indexing. If the initial proportional weights would result in any single constituent representing more than 24% of the Index, or if the aggregate weight of constituents representing more than 4.9% of the Index would exceed 49%, the Index applies a rules-based, mathematical concentration reduction process. This process proportionally scales the insider-ownership value inputs across all constituents and reweights the Index on a pro rata basis until the applicable concentration constraints are satisfied. The process is applied uniformly, without discretion, does not alter constituent selection or rank order, and does not result in the addition or removal of constituents.

**IV. Rebalancing** The Index is reconstituted and rebalanced quarterly. At each quarterly rebalance, insider share data (sourced from DEF 14A proxy filings) is refreshed, the Index identifies the 100 companies with the highest value under the methodology, and weights are reset proportionally across the Constituents, subject to the concentration reduction process described above, if applicable.

**Index Administration Index Sponsor** : Inside Ownership Index Inc.

**Calculation Agent:** S&P Opco, LLC (a subsidiary of S&P Dow Jones Indices LLC).

**Bloomberg Ticker:** INSIDER **Return Type:** Total Return **Launch Date:** November 26, 2024

The Fund's Investment Strategy

The Fund seeks to achieve its investment objective by investing, under normal market conditions, in all (or substantially all) of the equity securities included in the Index in approximately the same proportions as the Index (a "replication" strategy). The Fund may also use financial instruments (such as swap contracts) that provide economic exposure to one or more Index constituents, and may hold cash and short-term U.S. government securities (and/or other cash equivalents) for liquidity, collateral, and portfolio management purposes.

Under normal market conditions, the Fund will invest at least 80% of its net assets, plus any borrowings for investment purposes, in Inside Ownership company equities included in the Index and/or in financial instruments that collectively provide exposure to Inside Ownership companies represented in the Index.

The Fund generally expects to use a full replication strategy. However, the Fund may use a representative sampling approach when full replication is not practical due to factors such as the number or liquidity of Index constituents, portfolio rebalancing requirements, corporate actions, or other market conditions that make it more efficient to hold a representative sample of Index securities. When using a sampling approach, the Fund will seek to hold a portfolio of securities with aggregate characteristics (including risk and return profiles, market capitalization, and sector weightings) that are consistent with those of the Index.

If the Index concentrates in a particular industry or group of industries, the Fund will concentrate its investments to approximately the same extent. The Fund is classified as non-diversified under the Investment Company Act of 1940.

Principal Risks of Investing in the Fund

The principal risks are presented below in order of importance as determined by the Adviser, with the most significant risks appearing first. Each risk described below is considered a "principal risk" of investing in the Fund, regardless of its order. As with any investment, you could lose all or part of your investment. Any of these risks could adversely affect the Fund's net asset value ("NAV"), market price, yield, total return, and/or its ability to achieve its objective.

**AP and Market Maker Dependence Risk.** The Fund relies on a limited number of authorized participants ("APs") and market makers to create, redeem, and provide liquidity in Shares. If these firms curtail or cease their activities and others do not step in, Shares may trade at significant premiums/discounts to NAV, experience wider bid-ask spreads, or be subject to trading halts or delisting.

**Premium/Discount to NAV Risk.** Shares trade at market prices that may be above (premium) or below (discount) NAV, particularly when market volatility is elevated, trading volume is limited, or the Index/portfolio experiences disruptions.

**Index Calculation & Methodology Risk.** The Index may be calculated incorrectly or the methodology may be misapplied due to errors, delays, or omissions in data, corporate action processing, or the application of Index rules. Such issues may cause unintended inclusions or exclusions, inaccurate weights, or delayed implementation of Index changes and, until corrected, may cause the Fund to deviate from its intended exposures and from the Index's published values.

**Unaffiliated Index Owner Risk.** The Index is owned and maintained by an unaffiliated third party (the Index Owner). The Adviser has no control over the Index methodology or the Index Owner's determinations, including how the methodology is interpreted or applied to corporate actions, data questions, or constituent eligibility. Decisions, changes, or failures by the Index Owner may adversely affect the Index and, in turn, the Fund.

**Tracking Difference and Tracking Error Risk.** The Fund's results may differ from those of the Index for various reasons. The Fund bears operating expenses and portfolio transaction costs that the Index does not. The Fund may not be fully invested in Index constituents at all times, may hold securities not included in the Index, and may experience timing differences, cash holdings, corporate actions, tax considerations, or fair-value pricing that contribute to tracking difference.

**Operational and Cybersecurity Risk.** The Fund and its service providers rely on complex processes and technology. Human error, processing or communication failures, cyber incidents, or disruptions at counterparties and other third parties could impair operations, result in financial loss, or hinder the Fund's ability to meet its objective.

**Passive Strategy Risk.** The Fund seeks to track the Index and, under normal circumstances, does not take temporary defensive positions. Performance may deviate from broad market returns or active strategies; the Fund will not attempt to mitigate declines in the Index.

**Inside Ownership Focus Risk.** Because the Index selects and weights companies based on the value of shares owned by insiders, the Fund will be concentrated in companies with higher levels of insider ownership and may be more exposed to risks associated with concentrated insider influence or control. These companies may present heightened governance risks (including conflicts of interest and related-party transactions), key-person and succession risks, and decision-making that may not align with the interests of other shareholders. The insider-ownership screen also narrows the investable universe, which may cause the Fund's performance to differ, positively or negatively, from broader equity markets and increase volatility.

**Sector Focus Risk.** Inside Ownership issuers may cluster in particular sectors or industries. If the Index becomes concentrated in any sector(s), the Fund will reflect that concentration and may be more sensitive to sector-specific developments than a more diversified approach.

**Third-Party Data Risk.** The Index relies on third-party data (e.g., prices, shares outstanding/free float, classifications, and corporate actions) and is calculated by S&P Dow Jones Indices (the "Index Calculator") based on rules owned and set by Inside Ownership Index Inc. (the "Index Owner"). Errors, delays, or misapplications by data vendors, the Index Owner, or the Index Calculator may cause incorrect constituents/weights or delayed changes, which could cause the Fund to deviate from the Index and its published values. If required data licenses are unavailable or revoked, or fees materially increase, Index calculation or dissemination may be interrupted or terminated on short notice.

**Non-Diversified Fund Risk.** As a non-diversified fund under the Investment Company Act of 1940, the Fund may invest a larger portion of assets in fewer issuers than a diversified fund. Losses in a single issuer could have a proportionately greater adverse effect on the Fund's performance.

**New Fund Risk.** The Fund is newly organized and has limited or no operating history. It may take time to attract assets, build secondary-market liquidity, and achieve efficient index tracking.

**New Adviser Risk.** The Adviser is both a newly registered investment adviser and has limited experience managing a registered fund. As a result, there is no long-term track record against which an investor may judge the Adviser and it is possible the Adviser may not achieve the Fund's intended investment objective.

**Large-Capitalization Companies Risk.** Large-cap issuers can be slower to adapt to competitive or technological shifts and, in some environments, may underperform smaller companies that are more nimble.

**Brokerage Commissions and Bid-Ask Spread Risk.** Investors transacting in the secondary market will pay brokerage commissions and may bear costs associated with the bid-ask spread. These costs tend to rise when trading volume is low or markets are stressed and can materially reduce investment results, especially for frequent or small transactions.

**Swap Agreements and Other Derivatives Risk.** To the extent the Fund uses derivatives (e.g., total return swaps) to obtain exposure or for portfolio management, it is subject to counterparty, liquidity, valuation, leverage, and correlation risks. Derivatives can be more volatile than direct holdings and may increase exposure to certain market risks.

**Equity Market Risk.** Equity securities may experience significant price volatility, including sharp declines or extended downturns, due to broad market conditions or developments specific to an issuer, industry, or sector. Common stockholders are subordinate to preferred stockholders and creditors in the capital structure.

**General Market Risk.** Global economies and financial markets are interconnected, and events in one country or region may adversely affect markets elsewhere. The Fund's holdings may underperform due to inflation, interest-rate changes, shifts in demand, natural disasters, public-health emergencies, or governmental actions.

**Market Events Risk.** Security prices can move substantially based on business cycles, geopolitical events, or market sentiment. Global shocks (such as wars, pandemics, sanctions, or trade restrictions) have increased market volatility and could continue to do so, adversely affecting the Fund's investments.

**Performance**

Because the Fund has not completed a full calendar year of operations as of the date of this Prospectus, performance information is not presented. After the Fund has a full calendar year of results, this section will include a calendar-year bar chart and a table of average annual total returns, which will help illustrate the variability of returns over time and will compare the Fund's results with those of the Index and a broad-based securities market index. Past performance (before and after taxes) is not a guarantee of future results. Once available, updated performance information will be posted on the Fund's website at www.corgifunds.com.

Management

Investment Adviser: Corgi Strategies, LLC serves as investment adviser to the Fund.

Portfolio Managers: The individuals primarily responsible for the day-to-day management of the Fund are Isaac Hargett, Anthony Crinieri, and Miles Braden, each a Portfolio Manager for the Adviser, each of whom has served as a portfolio manager of the Fund since 2026.

**Purchase and Sale of Shares** The Fund issues and redeems shares only in large blocks called "Creation Units" at NAV next determined after an order is accepted. Only authorized participants ("APs") may transact in Creation Units directly with the Fund. Creation Units are generally issued and redeemed in exchange for a basket of securities and/or cash; the Fund may, in its discretion, permit or require all-cash creations or redemptions.

Individual Shares are listed for trading on Cboe BZX Exchange, Inc. (the "Exchange") and may be bought or sold in the secondary market at market prices rather than at NAV. Market prices may be above (premium to) or below (discount to) NAV. Investors trading on an exchange will pay brokerage commissions and may be affected by the bid-ask spread.

As available, information required by Rule 6c-11 (including the Fund's NAV, market price, historical premiums/discounts, and median bid-ask spread) will be posted on the Fund's website at www.corgifunds.com**.** 

Tax Information

Fund distributions are generally taxable to shareholders as ordinary income, qualified dividend income, and/or capital gains (or some combination), unless shares are held through an individual retirement account ("IRA") or other tax-advantaged arrangement, in which case taxes may be due upon withdrawal. Your tax treatment may vary; consult your tax adviser about your particular circumstances.

Financial Intermediary Compensation

If you purchase Shares through a financial intermediary (e.g., a broker-dealer or bank), the Adviser or its affiliates may, from their own resources, compensate the intermediary for activities related to the distribution, marketing, promotion, or sale of Shares, or for shareholder and educational support. These payments may create a conflict of interest by incentivizing the intermediary or its personnel to recommend the Fund over other investments. Such payments are not made by the Fund and do not increase the expenses paid by the Fund. Ask your salesperson or visit your intermediary's website for more information.

ADDITIONAL INFORMATION ABOUT THE FUND

Investment Objective

The Inside Ownership 100 ETF (the "Fund") seeks to track the performance, before fees and expenses, of the Inside Ownership 100 Index (the "Index").

An investment objective is fundamental if it cannot be changed without the approval of a "majority of the outstanding voting securities" (as defined in the Investment Company Act of 1940). The Fund's investment objective is not fundamental and may be changed by the Board of Trustees (the "Board") of Corgi ETF Trust I (the "Trust") upon 60 days' prior written notice to shareholders.

Principal Investment Strategies

The Fund's policy to invest, under normal market conditions, at least 80% of its net assets (plus any borrowings for investment purposes) in equity securities of companies included in the Inside Ownership 100 Index (and/or, to a lesser extent, in other financial instruments that provide economic exposure to such companies) is non-fundamental and may be changed by the Board upon 60 days' prior written notice to shareholders. For purposes of this 80% policy, the Fund will measure compliance based on the value of its investments, including the value of derivatives, if any, in a manner consistent with Rule 35d-1.

The Index

The Index is owned by Inside Ownership Index Inc. (the "Index Owner") and is licensed for use by the Fund. Because the Adviser is not affiliated with the Index Owner, the Adviser has no ability to control the Index methodology, constituent selection, or index maintenance, and the Index Owner (and its agents) may make determinations, changes, or updates that could adversely affect the Fund.

S&P Dow Jones Indices LLC (the "Index Calculator") acts as the calculation agent and provides index maintenance and index dissemination services (including through a dissemination agent) for the Index.

In summary, the Inside Ownership 100 Index ("IO 100") uses the S&P 500<sup>®</sup> as the initial universe and then selects and weights constituents based on the value of outstanding shares owned by insiders (generally giving higher weight to companies with greater insider ownership). For this calculation, insider shares are capped at 5% of total shares outstanding, and the capped insider share amount is multiplied by the company's share price to determine the "value" used for selection and weighting. On a quarterly basis, the IO 100 selects the top 100 companies by this value and initially weights the Index proportionally across those constituents. If the initial proportional weights would result in any single constituent representing more than 24% of the Index, or if the aggregate weight of constituents representing more than 4.9% of the Index would exceed 49%, the Index applies a rules-based, multi-step concentration reduction process that adjusts the insider-ownership value inputs and then reweights proportionally until these constraints are satisfied. This process is applied iteratively and does not change the rank order of constituents determined under the selection methodology.

Rebalancing Schedule

The Index is reconstituted and rebalanced quarterly after the close on the third Friday of March, June, September, and December, with changes effective on the next trading day (each, a "Rebalance Day").

Principal Risks of Investing in the Fund

The principal risks of investing in the Funds are listed below. Each risk summarized below is regarded as a "principal risk" of investing in at least one Fund, regardless of the order in which it appears. Investing involves risk, including the possible loss of principal. Any of the risks described can adversely affect a Fund's NAV, market price, income, or total return. Some or all of these risks may adversely affect a Fund's NAV per share price, yield, total return, and/or a Fund's ability to achieve its objective.

**Equity Market Risk.** Common stocks generally carry more risk than preferred stock or debt because common shareholders are lower in the capital structure. Equity holdings may experience significant price volatility such as sharp, unexpected declines or extended downturns due to broad market conditions or developments specific to an issuer, industry, or sector held by the Fund.

**ETF Risks.** The Fund is an exchange-traded fund ("ETF") and is subject to risks associated with ETF structure, including those described below under "AP and Market Maker Dependence Risk," "Brokerage Commissions and Bid-Ask Spread Risk," "Premium/Discount to NAV Risk," and "Trading."

&nbsp;&nbsp;**AP and Market Maker Dependence Risk.** The Fund relies on a limited number of financial institutions that are authorized to purchase and redeem Creation Units directly with the Fund (each, an Authorized Participant or AP). There may also be a limited number of market makers and other liquidity providers active in Shares. If (i) APs exit the business, become unable to process creation and/or redemption orders, and no other APs step in, or (ii) market makers and/or other liquidity providers leave the market or materially scale back their activity and no replacements emerge, Shares may trade at a material discount to NAV and, in extreme cases, could face delisting. <br>

&nbsp;&nbsp;**Brokerage Commissions and Bid-Ask Spread Risk.** Investors who trade Shares in the secondary market will pay brokerage commissions or other charges set by their broker. Commissions are often fixed amounts and can be a significant proportional cost for investors transacting in small sizes. Secondary-market investors also bear the bid-ask spread. The spread varies over time with trading volume and market liquidity; generally narrower when trading volume and liquidity are higher and wider when they are lower. A relatively small investor base, sizable asset flows into or out of the Fund, and/or periods of elevated market volatility may widen spreads. Because commissions and spreads add to trading costs, frequent trading of Shares can materially reduce returns and may be inadvisable for investors who expect to make regular, small purchases or sales. <br>

&nbsp;&nbsp;**Premium/Discount to NAV Risk.** As with all ETFs, Shares trade on an exchange at market prices that may differ from the Fund's NAV. At times, Shares may trade at an intraday premium (above NAV) or discount (below NAV) due to supply and demand for Shares or during volatile markets. This risk can be heightened in periods of market stress, sharp market declines, or when secondary-market trading activity in Shares is limited, in which case premiums or discounts may be significant. <br>

&nbsp;&nbsp;**Trading.** Although Shares are listed for trading on Cboe BZX Exchange, Inc. (the "Exchange") and may trade on other U.S. exchanges, there is no assurance that Shares will trade with active volume, or trade at all, on any exchange. In stressed market conditions, the liquidity of Shares and the liquidity of the Fund's portfolio holdings may deteriorate. <br>

**Index Calculation & Methodology Risk.** Mistakes in index data, calculations, or application of the methodology can occur and may not be promptly remedied, which can affect the Fund. Errors, delays, or methodology misapplications (such as in classifying Inside Ownership status, share counts, corporate actions, or float adjustments) may cause unintended inclusions/exclusions or inaccurate weights until corrected. Under the Index Calculation Agreement, S&P Dow Jones Indices is engaged solely to calculate, maintain, and disseminate Index Levels in line with the methodology provided by the Index Owner; in cases not covered or not clearly regulated by the methodology, the Index Owner and S&P Dow Jones Indices consult to agree on treatment, and S&P Dow Jones Indices may, if guidance is not timely available, implement adjustments in its commercially reasonable judgment.

**General Market Risk.** Global economies and financial markets are increasingly interconnected, which raises the likelihood that events or conditions in one country or region will adversely affect markets or issuers elsewhere. Securities held by the Fund may underperform the broader markets, a particular market segment, or other asset classes due to factors that can include inflation (or expectations of inflation), interest-rate changes, shifts in global demand for products or resources, natural disasters or other major events, public-health emergencies, terrorism, regulatory developments, and governmental controls.

**Large-Capitalization Companies Risk.** Securities of large-capitalization companies may be relatively mature compared to smaller firms and therefore may exhibit slower growth during economic expansions. Large-capitalization companies may also be less agile in responding to new competitive challenges, including technological change and evolving consumer preferences.

**Market Events Risk.** Financial markets can be volatile, and security prices can move substantially based on business cycles, interest-rate shifts, inflation or deflation views, perceived credit risk, and prevailing market liquidity, among other influences. In addition, the value of the Fund's investments may be negatively affected by the occurrence of global events. Global shocks, such as wars, terrorism, environmental or natural disasters, political instability, and epidemics or pandemics, as well as sanctions and trade restrictions (including those tied to recent conflicts in Eastern Europe and the Middle East) have increased market volatility and could continue to do so, affecting regional and global economies and certain securities.

**New Fund Risk.** The Fund is newly organized and has limited or no operating history. As a result, prospective investors do not have a performance record on which to base their investment decisions. The Fund may require time to attract assets, develop secondary-market liquidity, and achieve efficient index tracking.

**New Adviser Risk.** The Adviser is both a newly registered investment adviser and has limited experience managing a registered fund. As a result, there is no long-term track record against which an investor may judge the Adviser, and the Adviser's management of the Fund may not be successful.

**Non-Diversified Fund Risk.** Because the Fund is "non-diversified," it may invest a greater percentage of its assets in the securities of a single issuer or a smaller number of issuers than if it were diversified. Consequently, weakness in one issuer or in a small group of issuers can have a proportionately larger impact on the Fund's value.

**Operational and Cybersecurity Risk.** The Fund is exposed to operational risks arising from people, processes, systems, and third parties. These risks include human mistakes; trade, settlement, or communication errors; failures or delays by service providers, counterparties, or other vendors; and breakdowns or outages in processes, technology, or other infrastructure. The Fund relies on external firms (e.g., custodian, transfer agent, administrator, pricing and data providers) for key functions, and difficulties engaging or retaining such providers, or disruptions in their services, could impair the Fund's operations and hinder achievement of its investment objective. The Fund and the Adviser maintain controls and procedures intended to manage operational risk, but no control environment can eliminate it entirely.

**Passive Strategy Risk.** The Fund is not actively managed and does not attempt to outperform its Index or take defensive positions under normal circumstances. As a result, the Fund's performance may be adversely affected by a general decline in the market segments relating to its Index. Because the Fund seeks to track its Index, its returns may lag other strategies or asset classes. Different categories of securities lead or lag at different times, sometimes for multi-year stretches, and the Fund will not take defensive positions to avoid such cycles.

**Inside Ownership Focus Risk.** The Index identifies and weights constituents based on the value of shares owned by insiders. As a result, the Fund will hold and overweight companies with relatively high insider ownership, which may increase exposure to governance risks, including conflicts of interest, related-party transactions, and decisions that favor insiders over other shareholders. These companies may also face heightened key-person and succession risks, and their securities may react more sharply to events involving insiders (e.g., changes in insider holdings, regulatory inquiries, or negative publicity). The Index's focus may reduce diversification and increase sensitivity to issuer-specific events. Because the methodology narrows the eligible set of issuers within the S&P 500<sup>®</sup> universe, the Fund's performance may deviate, positively or negatively, from the broader U.S. equity market and may be more volatile.

**Sector Focus Risk.** If the Fund invests more heavily in particular sectors or industries, its results will be especially sensitive to events that significantly affect those areas. To the extent the Index becomes concentrated in one or more sectors or industries, the Fund will have similar exposure and could be negatively affected by adverse developments impacting those sectors or industries.

&nbsp;&nbsp;**Information Technology Sector Risk.** Companies in the information technology sector, and firms that rely heavily on technology, face fast product cycles, the risk of rapid obsolescence, evolving standards, and heightened regulation. Competition can be intense both domestically and internationally, including from lower-cost foreign competitors. Share prices of such companies, especially smaller or less-seasoned issuers, tend to be more volatile than the broader market. Many information technology companies depend on patents and other intellectual property; loss, impairment, or adverse enforcement of those rights (or allegations of infringement) could negatively affect their operating results and valuations. Supply-chain constraints, shortages of key inputs, and challenges attracting and retaining specialized talent may further pressure profitability. <br>

**Third-Party Data Risk.** The Index relies on information from third-party data vendors (e.g., prices, shares outstanding, free float, sector classifications, and corporate actions) and on calculations performed by an independent index calculator, S&P Dow Jones Indices (the "Index Calculator"). Inside Ownership Index Inc. (the "Index Owner") owns the Index and is responsible for the Index methodology and rules used to determine Index constituents and weightings, including the identification and measurement of insider ownership based on public and other sources, and has engaged the Index Calculator to calculate and maintain the Index pursuant to those rules. Errors, delays, or misapplications by any party,data vendors, the Index Calculator, or the Index Owner,may result in unintended inclusions/exclusions, inaccurate weights, or delayed implementation of changes. Until corrected, such issues may cause the Fund to deviate from intended exposures and from the Index's published values. S&P Dow Jones Indices, as calculation agent, may use third-party data to calculate and maintain the Index, and certain data providers impose licensing and disclosure requirements. If required licenses are not in place or are revoked, or if a third-party data provider materially restricts use or significantly increases fees, Index calculation or dissemination may be interrupted or terminated on short notice.

**Unaffiliated Index Owner Risk.** The Fund relies on the Index Owner (and its agents, including the calculation agent) to maintain, calculate, and disseminate the Index consistent with its methodology. The Index Owner may modify the methodology, interpret and apply index rules, or make determinations with respect to corporate actions, data questions, and constituent eligibility, and the Adviser has no control over those decisions. Errors, delays, or changes by the Index Owner or its agents may cause the Index to be calculated incorrectly or not at all, and any resulting losses or costs generally will be borne by the Fund and its shareholders.

**Tracking Difference and Tracking Error Risk.** The Fund's results may differ from the Index because the Fund bears fees and trading costs the Index does not; at times the Fund may hold cash or positions not in the Index, or may not be fully invested in Index constituents.

**Swap Agreements and Other Derivatives Risk.** The Fund may use swap agreements and other derivatives to obtain exposure to Index constituents or for portfolio management. Derivatives may be more volatile and less liquid than direct investments, may be difficult to value, may not correlate perfectly with the reference asset, and may involve leverage. Because many swaps are negotiated with a counterparty, the Fund is exposed to counterparty credit risk and the risk of delayed or disputed payments, which could increase losses and volatility.

**PORTFOLIO HOLDINGS INFORMATION**

The Fund's complete portfolio holdings will be made available on the Fund's website at www.corgifunds.com on each business day, consistent with applicable SEC requirements (including Rule 6c-11). A full description of the Fund's policies and procedures regarding disclosure of portfolio holdings is provided in the Fund's Statement of Additional Information (the "SAI").

**MANAGEMENT**

Investment Adviser

Corgi Strategies, LLC (the "Adviser"), located at 425 Bush St, Suite 500, San Francisco, CA 94104, is a Delaware limited liability company registered with the SEC as an investment adviser and serves as investment adviser to the Fund. The Adviser was founded in July 2025, and as of March 31, 2026, has $27,172,159 in assets under management.

The Adviser is responsible for overall portfolio management and administration of the Fund pursuant to an investment advisory agreement with Corgi ETF Trust I (the "Trust") (the "Advisory Agreement"). In addition to executing portfolio transactions, the Adviser may arrange for, and oversee, service providers performing transfer agency, custody, fund administration/accounting, distribution, and other services necessary for the Fund's operations.

For its services to the Fund, the Fund pays the Adviser a unitary management fee, calculated daily and paid monthly, at an annual rate of 0.49% of the Fund's average daily net assets. Under the Advisory Agreement, the Adviser pays substantially all of the Fund's expenses except for: the advisory fee itself; interest charges on borrowings; taxes; brokerage commissions and other expenses related to buying and selling portfolio investments; dividends and other expenses on securities sold short; acquired fund fees and expenses; any accrued deferred tax liability; distribution fees and expenses under any Rule 12b-1 plan; litigation and other extraordinary expenses; and any other expenses the Fund is responsible for under the Advisory Agreement (collectively, the "Excluded Expenses").

Additional information about portfolio transactions, brokerage selection, and research services is provided in the SAI under Brokerage Transactions.

**Advisory Agreement**

A discussion of the basis for the Board's approval of the Advisory Agreement will appear in the Fund's Annual Report to shareholders for the period ended December 31, 2026, on Form N-CSR.

Portfolio Managers

The individuals primarily responsible for the day-to-day management of the Fund are Isaac Hargett, Anthony Crinieri, and Miles Braden, each a Portfolio Manager for the Adviser, each of whom has served as a portfolio manager of the Fund since 2026.

Additional information regarding the portfolio manager's compensation, other accounts managed, and ownership of Shares is provided in the Fund's SAI.

**HOW TO BUY AND SELL SHARES**

The Fund issues and redeems Shares only in large blocks called "Creation Units," at the Fund's net asset value ("NAV") next determined after an order is accepted. Only authorized participants ("APs"), who must be members or participants of a registered clearing agency and must have an executed participant agreement with the Fund's distributor and transfer agent, may transact in Creation Units directly with the Fund. Once created, Shares may be bought and sold in the secondary market in amounts less than a Creation Unit.

Most investors buy and sell shares in secondary-market transactions through brokers. Shares are expected to be listed for trading on Cboe BZX Exchange, Inc. (the "Exchange") and can be bought and sold throughout the trading day at market prices. Investors may pay customary brokerage commissions and, because secondary-market transactions occur at market prices, investors may pay more than NAV when buying Shares and receive less than NAV when selling Shares.

Book Entry

Shares are held only in book-entry form. The Depository Trust Company ("DTC") or its nominee is the record owner of all outstanding Shares. Beneficial ownership of Shares is shown on the records of DTC or its participants (e.g., brokers, banks, and other financial institutions). As a beneficial owner, you will not receive physical certificates and must rely on DTC and its participants to exercise rights associated with owning Shares, consistent with standard "street name" procedures.

**Frequent Purchases and Redemptions of Shares**

The Fund does not impose restrictions on the frequency of purchases and redemptions of Shares. Purchases and redemptions by APs are integral to the ETF arbitrage mechanism and help keep market prices of Shares close to NAV. The Board has considered the potential for frequent purchases and redemptions, particularly for cash, to increase portfolio transaction costs, tracking difference, and realized capital gains, and has approved policies to mitigate these effects, including fair-value pricing and the imposition of transaction fees on Creation Unit purchases and redemptions designed to cover the Fund's costs. The Fund and the Adviser reserve the right to reject any purchase order at any time.

Determination of Net Asset Value

The Fund's NAV is calculated as of the close of regular trading on the Cboe BZX Exchange, Inc. (normally 4:00 p.m. Eastern Time) on each day the Exchange is open for business. NAV is computed by dividing the Fund's net assets by the number of Shares outstanding.

In determining NAV, portfolio securities and other assets are generally valued at market value using quotations, last sale prices, or values supplied by a pricing service or market makers. When such information is unavailable or is deemed unreliable, the affected investments are valued at fair value pursuant to the Fund's valuation procedures.

**Fair Value Pricing**

The Board has designated the Adviser as the Fund's "valuation designee" under Rule 2a-5 of the 1940 Act, subject to the Board's oversight. The Adviser has adopted valuation policies and procedures to determine, in good faith, the fair value of investments for which market quotations are not readily available or are considered unreliable (for example, following a trading halt or when a primary pricing source fails to provide data). In making fair-value determinations, the Adviser may consider all reasonably available information deemed relevant, including issuer-specific data, market conditions, recent trading activity, and the circumstances that triggered the need for fair value. Because fair value determinations involve judgments, the prices assigned may differ from values realized upon sale.

**Investments by Other Registered Investment Companies in the Fund**

Investments by registered investment companies in the Fund are subject to the limits of Section 12(d)(1) of the 1940 Act and related rules. Other registered investment companies may invest in the Fund beyond the Section 12(d)(1) limits in accordance with applicable SEC rules (e.g., Rule 12d1-4) and conditions, which may include entering into a fund-of-funds investment agreement with the Fund.

**Delivery of Shareholder Documents - "Householding"**

Certain intermediaries may offer "householding," a method of delivery under which a single copy of shareholder documents is sent to investors sharing an address, even if accounts are registered in different names. If you wish to enroll in, or to change your householding election, please contact your broker-dealer or other financial intermediary.

**DIVIDENDS, DISTRIBUTIONS, AND TAXES**

Dividends and Distributions

The Fund intends to pay dividends and interest income, if any, annually, and to distribute any net realized capital gains to shareholders at least annually. The Fund will declare and pay income and capital gain distributions, if any, in cash. Cash distributions may be reinvested in additional whole Shares only if the broker through whom you hold Shares offers that option. Your broker is responsible for delivering any income and capital gain distributions to you.

**Taxes**

The following discussion summarizes certain U.S. federal income tax considerations that generally apply to investments in the Fund. Your situation may differ. You should consult your tax adviser regarding the tax consequences of investing in Shares, including the application of foreign, state, and local tax laws.

The Fund intends to qualify each year as a regulated investment company ("RIC") under the Internal Revenue Code of 1986, as amended (the "Code"). If the Fund satisfies minimum distribution requirements, a RIC is generally not subject to fund-level federal income tax on income and gains that are timely distributed to shareholders. If the Fund were to fail to qualify as a RIC or fail to meet the distribution requirements (and no relief were available), it could be subject to fund-level taxation, which would reduce income available for distribution.

Unless your Shares are held through a tax-exempt entity or tax-advantaged account (such as an IRA), you should consider potential tax consequences when the Fund makes distributions, when you sell Shares on the Exchange, and (for institutional investors only) when you purchase or redeem Creation Units.

This general discussion is based on the Code and applicable Treasury regulations in effect on the date of this Prospectus. New legislation, administrative guidance, or court decisions may materially change these conclusions and may apply retroactively.

**Taxes on Distributions**

For federal income tax purposes, distributions of the Fund's net investment income are generally taxable to shareholders as ordinary income or as qualified dividend income. Tax treatment of distributions of net capital gains (if any) depends on how long the Fund held the investments that generated such gains, not on how long you have held your Shares. Sales of assets held by the Fund for more than one year generally produce long-term capital gains or losses; sales of assets held for one year or less generally produce short-term capital gains or losses. Distributions that the Fund reports as capital gain dividends ("Capital Gain Dividends") are taxable to shareholders as long-term capital gains. Distributions of short-term capital gains are generally taxable to shareholders as ordinary income. Dividends and distributions are generally taxable to you whether received in cash or reinvested in additional Shares.

Distributions the Fund reports as "qualified dividend income" are generally taxed to non-corporate shareholders at the rates applicable to long-term capital gains, provided holding-period and other requirements are met. "Qualified dividend income" generally includes dividends from U.S. corporations and from certain qualified foreign corporations (including those incorporated in a U.S. possession, eligible for benefits under a comprehensive U.S. income tax treaty, or whose stock is readily tradable on an established U.S. market). Corporate shareholders may be eligible for a dividends-received deduction with respect to portions of dividends attributable to qualifying dividends the Fund receives from U.S. corporations, subject to applicable limitations.

Shortly after the close of each calendar year, you will receive information describing the character of distributions you received from the Fund.

In addition to federal income tax, certain individuals, trusts, and estates are subject to a 3.8% Net Investment Income ("NII") tax. This tax is imposed on the lesser of: (i) net investment income (as reduced by properly allocable deductions) or (ii) the excess of modified adjusted gross income over specified thresholds ($250,000 for married filing jointly, $200,000 for single filers, and $125,000 for married filing separately). The Fund's distributions and any capital gains realized on a sale or redemption of Shares are generally included in net investment income for purposes of the NII tax.

In general, distributions are taxable to you in the year paid. However, certain distributions paid in January may be treated as paid on December 31 of the year prior. In general, distributions are taxable even if they are paid from income or gains earned by the Fund before you purchased Shares (and thus were reflected in the Shares' NAV at the time of purchase).

You may want to avoid purchasing Shares immediately before a dividend or other distribution, since the distribution will generally be taxable to you even if, in economic terms, it represents a return of part of your investment.

If you are neither a U.S. citizen nor a U.S. resident (or are a foreign entity), distributions (other than Capital Gain Dividends) will generally be subject to U.S. withholding tax at a 30% rate, unless a lower treaty rate applies. Under certain circumstances, the Fund may report all or a portion of a dividend as an "interest-related dividend" or a "short-term capital gain dividend," which would generally be exempt from this 30% withholding tax, provided other requirements are met.

The Foreign Account Tax Compliance Act ("FATCA") may require the Fund to withhold a 30% tax (generally not refundable) from distributions of net investment income made to: (A) certain foreign financial institutions that do not satisfy applicable FATCA reporting or due-diligence requirements (or that are not treated as compliant under an applicable intergovernmental agreement), and (B) certain non-financial foreign entities that do not provide required information regarding substantial U.S. owners. FATCA may also affect the Fund's returns on foreign investments or a shareholder's returns if Shares are held through a foreign intermediary. Consult your tax adviser regarding FATCA's application and any related certification, compliance, reporting, and withholding obligations.

The Fund (or a financial intermediary, such as a broker, through which a shareholder holds Shares) is generally required to withhold and remit to the U.S. Treasury a portion of taxable distributions and sale or redemption proceeds if the shareholder fails to furnish a correct taxpayer identification number, has underreported certain interest or dividend income, or fails to certify that they are not subject to such withholding.

**Taxes When Shares are Sold on the Exchange**

Any capital gain or loss realized upon a sale of Shares generally is treated as long-term capital gain or loss if Shares have been held for more than one year, and as short-term capital gain or loss if Shares have been held for one year or less. However, a capital loss on Shares held six months or less is treated as long-term to the extent of Capital Gain Dividends received with respect to such Shares. Losses are disallowed to the extent you acquire (including through dividend reinvestment) substantially identical Shares within a 61-day period beginning 30 days before and ending 30 days after the sale.

**Taxes on Purchases and Redemptions of Creation Units**

An authorized participant ("AP") whose functional currency is the U.S. dollar and who exchanges securities for Creation Units generally recognizes gain or loss equal to the difference between (i) the value of the Creation Units at the time of the exchange and (ii) the AP's aggregate basis in the securities delivered plus any cash paid. An AP that exchanges Creation Units for securities will generally recognize gain or loss equal to the difference between (i) the AP's basis in the Creation Units and (ii) the aggregate U.S. dollar market value of the securities received plus any cash received. The IRS may assert that a loss realized upon an exchange of securities for Creation Units is not currently deductible (e.g., under the "wash sale" rules for an AP not marking to market, or on the theory that there was no significant change in economic position). APs should consult their own tax advisers about the application of wash sale rules and the timing of any loss deductions.

Any capital gain or loss realized upon redemption of Creation Units is generally treated as long-term capital gain or loss if the Shares comprising the Creation Units were held for more than one year, and as short-term capital gain or loss if held for one year or less.

The Fund may include a payment of cash in addition to, or in place of, delivering a basket of securities when redeeming Creation Units. To raise cash for such redemptions, the Fund may sell portfolio securities, potentially recognizing investment income and/or capital gains or losses it might not have recognized if the redemption had been satisfied entirely in kind. As a result, including cash in redemption proceeds can reduce the Fund's tax efficiency.

The foregoing discussion summarizes some possible consequences under current federal tax law of investing in the Fund. It is not a substitute for personal tax advice. You may also be subject to foreign, state, and local taxes on Fund distributions and on sales of Shares. Consult your tax adviser regarding the tax consequences of investing in Shares under all applicable laws. For additional information, see "Federal Income Taxes" in the SAI.

**DISTRIBUTION**

Paralel Distributors LLC (the "Distributor"), each Fund's distributor, is a broker-dealer registered with the SEC, serves as the Fund's distributor for Creation Units on an agency basis and does not make a secondary market in Shares. The Distributor does not set Fund policies or select the portfolio securities of the Fund. The Distributor's principal address is 1700 Broadway, Suite 2100, Denver, Colorado 80290.

The Board has adopted a Distribution (Rule 12b-1) Plan (the "Plan") pursuant to Rule 12b-1 under the 1940 Act. Under the Plan, the Fund is authorized to pay up to 0.25% of its average daily net assets each year for distribution-related services in connection with the sale and distribution of its Shares.

The Fund does not currently pay Rule 12b-1 fees and there are no current plans to impose such fees. If Rule 12b-1 fees are charged in the future, because they are paid from Fund assets on an ongoing basis, these fees would increase the cost of your investment over time and may exceed certain other types of sales charges.

**PREMIUM/DISCOUNT INFORMATION**

When available, information about how often Shares traded on the Exchange at a price above (at a premium to) or below (at a discount to) the Fund's NAV will be provided on the Fund's website at www.corgifunds.com.

**ADDITIONAL NOTICES**

Shares are not sponsored, endorsed, or promoted by the Exchange. The Exchange is not responsible for, and has not participated in, the determination of the timing, prices, or quantities of Shares to be issued, nor in the determination or calculation of any equation by which to determine redeemability of Shares. The Exchange has no duty or liability to shareholders for the administration, marketing, or trading of the Shares.

Without limiting the foregoing, in no event shall the Exchange have any liability for lost profits or for indirect, punitive, special, or consequential damages, even if advised of the possibility of such damages.

The Adviser and the Fund make no representation or warranty, express or implied, to owners of Shares or to the public regarding the advisability of investing in securities generally or in the Fund specifically.

**S&P Dow Jones Indices Disclaimer.** S&P Dow Jones Indices (the "Index Calculator") is the calculation agent of the Inside Ownership 100 Index (the "Index"). The financial instrument that is referencing the Index is not sponsored, endorsed, promoted, sold or supported by S&P Dow Jones Indices in any way and S&P Dow Jones Indices makes no express or implied representation, guarantee or assurance with regard to: (a) the advisability in investing in the financial instruments; (b) the quality, accuracy and/or completeness of the Index; and/or (c) the results obtained or to be obtained by any person or entity from the use of the Index. S&P Dow Jones Indices does not guarantee the accuracy and/or the completeness of the Index and shall not have any liability for any errors or omissions with respect thereto.

**Additional Notice Regarding the Index Provider and Calculation Agent.** The Inside Ownership 100 (the "Index") is the property of Inside Ownership Index Inc. The Adviser has entered into an arrangement with Inside Ownership Index Inc. pursuant to which the Fund may use the Index. Inside Ownership Index Inc. has separately contracted with S&P Opco, LLC (a subsidiary of S&P Dow Jones Indices LLC) to calculate and maintain the Index. The Index is not sponsored, endorsed, sold or promoted by S&P Dow Jones Indices LLC, its affiliates or its third-party licensors (collectively, "S&P Dow Jones Indices"). S&P Dow Jones Indices is not responsible for and will not be liable for any errors or omissions in calculating the Index. "Calculated by S&P Dow Jones Indices" and the related stylized mark(s) are service marks of S&P Dow Jones Indices and have been licensed for use by Inside Ownership Index Inc. S&P<sup>®</sup> is a registered trademark of Standard & Poor's Financial Services LLC ("SPFS"), and Dow Jones<sup>®</sup> is a registered trademark of Dow Jones Trademark Holdings LLC ("Dow Jones").

**FINANCIAL HIGHLIGHTS**

This section ordinarily presents Financial Highlights to help you understand the Fund's performance over its operating period. Because the Fund has not commenced operations as of the date of this Prospectus, no Financial Highlights are shown.

**Inside Ownership 100 ETF**

Adviser

Corgi Strategies, LLC

425 Bush St, Suite 500

San Francisco, CA 94104

Distributor

Paralel Distributors LLC

1700 Broadway, Suite 2100

Denver, CO 80290

Independent Registered Public Accounting Firm

Tait, Weller & Baker LLP

50 South 16th Street, Suite 2900

Philadelphia, PA 19102

Administrator, Fund Accountant, and Transfer Agent

U.S. Bancorp Fund Services, LLC (d/b/a U.S. Bank Global Fund Services)

777 E. Wisconsin Ave.

Milwaukee, WI 53202

Attn: GFS Contracts

Custodian

U.S. Bank National Association

Lunken Operations Center

CN-OH-L2GL

5065 Wooster Rd

Cincinnati, OH 45226

Investors may find more information about the Fund in the following documents:

**Statement of Additional Information:** The Fund's SAI includes further details about the Fund's investments and other information. A current SAI dated May 28, 2026, as supplemented from time to time, is on file with the SEC and is incorporated by reference into this Prospectus; it is legally part of this Prospectus.

**Annual/Semi-Annual Reports:** Additional information about the Fund's investments is available in the Fund's annual and semi-annual reports to shareholders and in Form N-CSR. In the Fund's first annual report after operations commence, you will find a discussion of market conditions and investment strategies that materially affected performance. Form N-CSR contains the Fund's annual and semi-annual financial statements.

You can obtain free copies of these documents when available, request other information, or make general inquiries about the Fund by contacting:

Inside Ownership 100 ETF, c/o 425 Bush St, Suite 500, San Francisco, CA 94104 or by calling (855) 552-6744.

Shareholder reports and other information about the Fund are also available:

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Free of charge from the SEC's EDGAR database on the SEC's website at http://www.sec.gov; or

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Free of charge from the Fund's Internet website at www.corgifunds.com; or

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For a fee, by e-mail request to publicinfo@sec.gov.

(SEC Investment Company Act File No. 811-24117)

Ticker Fund <br> OWN Inside Ownership 100 ETF <br> listed on Cboe BZX Exchange, Inc.

**STATEMENT OF ADDITIONAL INFORMATION**

May 28, 2026

This Statement of Additional Information ("SAI") is not a prospectus and should be read together with the Prospectuses for the Inside Ownership 100 ETF, a series of Corgi ETF Trust I (the "Trust"), dated May 28, 2026, as they may be supplemented from time to time (each, a "Prospectus"). Unless noted otherwise, capitalized terms used in this SAI have the same meanings as in the applicable Prospectus. A copy of a Prospectus may be obtained without charge by email to contact@corgifunds.com, visiting www.corgifunds.com, or writing to Inside Ownership 100 ETF, c/o 425 Bush St, Suite 500, San Francisco, CA 94104.

The Funds' audited financial statements for the most recent fiscal year, when available, will be incorporated into this SAI by reference to the Funds' most recent annual report on Form N-CSR. You can obtain a copy of the Certified Shareholder Report free of charge by contacting the Fund at the mailing address or email listed above.

**TABLE OF CONTENTS**

---

| |
|:---|
| [General Information about the Trust](#toc_general-information-about-the-trust)  |
| [Additional Information about Investment Objectives, Policies, and Related Risks](#_73f34kdnuuz9)  |
| [Description of Permitted Investments](#toc_description-of-permitted-investments)  |
| [Investment Restrictions](#toc_investment-restrictions)  |
| [Exchange Listing and Trading](#toc_exchange-listing-and-trading)  |
| [Management of the Trust](#toc_management-of-the-trust)  |
| [Principal Shareholders, Control Persons and Management Ownership](#toc_principal-shareholders-control-perso)  |
| [Codes of Ethics](#toc_codes-of-ethics)  |
| [Proxy Voting Policies](#toc_proxy-voting-policies)  |
| [Investment Adviser](#toc_investment-adviser)  |
| [Portfolio Managers](#toc_portfolio-managers)  |
| [The Distributor](#toc_the-distributor)  |
| [Administrator](#toc_administrator)  |
| [Transfer Agent and ETF Order Management](#toc_transfer-agent-and-etf-order-managem)  |
| [Custodian](#toc_custodian)  |
| [Independent Registered Public Accounting Firm](#toc_independent-registered-public-accoun)  |
| [Portfolio Holdings Disclosure Policies and Procedures](#toc_portfolio-holdings-disclosure-polic)  |
| [Description of Shares](#toc_description-of-shares)  |
| [Limitation of Trustees' Liability](#toc_limitation-of-trustees-liability)  |
| [Brokerage Transactions](#toc_brokerage-transactions)  |
| [Portfolio Turnover Rate](#toc_portfolio-turnover-rate)  |
| [Book Entry Only System](#toc_book-entry-only-system)  |
| [Purchase and Redemption of Shares in Creation Units](#toc_purchase-and-redemption-of-shares-in)  |
| [Determination of NAV](#toc_determination-of-net-asset-value)  |
| [Dividends and Distributions](#toc_dividends-and-distributions)  |
| [Federal Income Taxes](#toc_federal-income-taxes)  |
| [Financial Statements](#toc_financial-statements)  |

---

**GENERAL INFORMATION ABOUT THE TRUST**

The Trust is an open-end management investment company. This SAI relates solely to the Inside Ownership 100 ETF (the "Fund"), **a series of the Trust**. The Trust is a Delaware statutory trust formed on **July 15, 2025**. The Trust is registered with the U.S. Securities and Exchange Commission ("SEC") under the Investment Company Act of 1940, as amended (together with the rules and regulations thereunder, the "1940 Act"), as an open-end management investment company, and the offering of shares of beneficial interest ("Shares") is registered under the Securities Act of 1933, as amended (the "Securities Act"). The Trust is governed by its Board of Trustees (the "Board"). The Fund seeks to track the performance, before fees and expenses, of the The Inside Ownership 100Index (the "Index"). Corgi Strategies, LLC (the "Adviser") will serve as investment adviser to the Fund.

The Fund offers and issues Shares at their net asset value ("NAV") only in aggregations of a specified number of Shares (each, a "Creation Unit"). The Fund generally issues and redeems Creation Units in exchange for a basket of securities ("Deposit Securities") together with a specified cash payment (the "Cash Component"). The Trust may permit or require the substitution of a cash amount ("Deposit Cash") in lieu of some or all Deposit Securities. Shares are expected to be listed on Cboe BZX Exchange, Inc. (the "Exchange") and trade on the Exchange at market prices, which may differ from NAV. Shares are redeemable only in Creation Unit aggregations and, in general, in exchange for portfolio securities and a specified cash payment, or instead, entirely for cash. As a practical matter, **generally only** institutions or large investors, known as "Authorized Participants" or "APs," purchase or redeem Creation Units. Except when aggregated in Creation Units, Shares are not individually redeemable.

Shares may be issued in advance of receipt of some or all Deposit Securities, subject to conditions set forth in the participant agreement among the AP, the distributor, and the transfer agent (the "Participant Agreement"), including a requirement to maintain with the Trust cash at least equal to a specified percentage of the value of any missing Deposit Securities. The Trust may impose a transaction fee on each creation or redemption. In all cases, such fees will be limited in accordance with SEC requirements applicable to management investment companies offering redeemable securities. As with other publicly traded securities, brokers' commissions on secondary-market transactions are negotiated with your broker at customary rates.

ADDITIONAL INFORMATION ABOUT INVESTMENT OBJECTIVES, POLICIES, AND RELATED RISKS

The Fund's investment objective and principal investment strategies are described in the Prospectus under "Investment Objective" and "Principal Investment Strategies," respectively. The information below supplements, and should be read together with, the Prospectus. For a description of certain permitted investments, see "Description of Permitted Investments" in this SAI.

With respect to the Fund's investments, unless otherwise noted, if a percentage limitation is satisfied at the time of investment or contract, a subsequent increase or decrease due to market movements or redemptions will not, by itself, result in a violation of that limitation.

Non-Diversification

The Fund is classified as non-diversified under the Investment Company Act of 1940, as amended (the "1940 Act"). As a result, the Fund is not limited by the 1940 Act with respect to the percentage of its assets that may be invested in the securities of a single issuer. The Fund therefore may invest a larger portion of its assets in the securities of a single issuer or a smaller number of issuers than a diversified fund. Those issuers may represent a greater portion of the Fund's portfolio, which can adversely affect performance or subject Shares to greater price volatility than shares of more diversified investment companies.

While the Fund is "non-diversified" under the 1940 Act, to qualify as a regulated investment company ("RIC") for federal income tax purposes, the Fund must satisfy the diversification tests under Subchapter M of the Internal Revenue Code of 1986, as amended (the "Code"). Accordingly, with respect to at least 50% of the Fund's total assets, the Fund will not invest more than 5% of its total assets in the securities of any one issuer or hold more than 10% of the outstanding voting securities of any one issuer.

Although the Fund is non-diversified for purposes of the 1940 Act, the Fund intends to maintain the diversification required under the Code and otherwise operate so as to qualify as a RIC for federal income tax purposes, thereby generally avoiding fund-level federal income tax on income and gains distributed to shareholders. Compliance with the Code's diversification and other requirements may limit investment flexibility and could make it less likely that the Fund will meet its investment objective. See "Federal Income Taxes" in this SAI for further discussion.

**General Risks**

The value of the Fund's portfolio securities may fluctuate with changes in an issuer's financial condition, with issuer-specific or industry-specific developments, and with broader economic or political conditions. An investor in the Fund could lose money over short or long periods.

There is no assurance that a liquid market will exist for all securities held by the Fund. Market liquidity may depend on whether dealers are willing to make markets in particular securities. There can be no assurance that a market will be made or maintained, or that any such market will remain liquid. The price at which securities may be sold, and the value of Shares, can be adversely affected if trading markets for the Fund's portfolio securities are limited or absent, or if bid/ask spreads are wide.

Financial markets, domestic and foreign, have at times experienced unusually high volatility. Continuing events and market turbulence may adversely affect the Fund's performance.

**CyberSecurity Risk.** Investment companies and their service providers face operational and information-security risks from cyber incidents. Cyber events include, among other things, data theft or corruption, denial-of-service attacks, unauthorized release of confidential information, and other breaches. Cyber incidents affecting the Fund or the Adviser, custodian, transfer agent, intermediaries, or other third-party service providers may, among other effects, disrupt the processing of shareholder transactions, impair the Fund's ability to calculate its NAV, cause the release of private shareholder or issuer information, impede trading, result in regulatory fines or financial losses, and damage reputation. The Fund may also incur additional costs for cybersecurity risk management. Similar risks affect issuers in which the Fund invests and could have material adverse consequences for such issuers, potentially reducing the value of the Fund's investments.

**Index Tracking Risks.** The Fund's return may not match the return of the Index for many reasons. For example, the Fund bears operating expenses (including taxes) not applicable to the Index and incurs costs associated with buying and selling securities, particularly when rebalancing its holdings to reflect changes to the Index, or when raising cash to meet redemptions or deploying cash from inflows. Transaction costs, including brokerage, can reduce the Fund's NAV.

Market disruptions or regulatory restrictions may impair the Fund's ability to adjust exposures to the levels required to track the Index. Unusual market conditions may cause the Index Provider to postpone a scheduled rebalance, which can cause the Index to deviate from its typical composition. There is no assurance that the Index Provider or any of its agents will compile or calculate the Index accurately. Errors in the quality, accuracy, or completeness of data used to compile the Index may occur and may not be identified and corrected promptly, particularly for less widely used benchmarks. Gains, losses, or costs associated with Index or data errors are generally borne by the Fund and its shareholders. For example, during any period when the Index contains an incorrect constituent, the Fund would have exposure to that constituent and be underexposed to other Index constituents. Such errors may positively or negatively affect the Fund and its shareholders.

If the Index is rebalanced on an ad hoc basis and the Fund rebalances to increase correlation, any resulting transaction costs and interim market exposures are borne by the Fund and its shareholders. The Fund may not be fully invested at times due to cash flows, or because it maintains cash reserves to meet expenses or redemptions. In addition, the Fund may not invest in certain securities or other assets included in the Index, or may hold them in different proportions than in the Index. The Fund's performance may also deviate from the Index due to exchange listing standards, a lack of liquidity in markets where Index securities trade, tax considerations or other regulatory reasons (such as diversification requirements). Liquidity shortfalls may arise from market events, economic conditions, or investor sentiment. Illiquid securities may be difficult to value and may be valued below comparable liquid securities, which can negatively affect performance. The Fund may also be delayed in purchasing or selling Index constituents. In volatile markets, the ability to sell securities at prices reflecting fair value may be impaired, potentially increasing trading costs and index tracking risk. The Fund may need to borrow to meet redemptions, which could increase expenses. For tax-efficiency, the Fund may sell certain securities in ways that realize losses, which can cause performance to deviate from the Index. Performance may also deviate due to the impact of withholding taxes, late announcements of Index changes, and high Index turnover.

The Fund may fair value certain investments. To the extent the Fund calculates NAV based on fair-valued prices that differ from prices used in Index calculations, the Fund's ability to track the Index may be adversely affected. The need to comply with the Code's diversification and other requirements may also affect tracking. Actions taken in response to proposed corporate actions can increase tracking error. In light of the foregoing, the Fund's return may deviate significantly from the Index's return.

Apart from scheduled rebalances, the Index Owner and Index Calculator or its agents may implement additional, ad hoc rebalances (for example, to correct an error in constituent selection). When the Index is rebalanced and the Fund rebalances to increase correlation, any resulting transaction costs and interim market exposures are borne by the Fund and its shareholders. Errors and ad hoc rebalances may therefore increase costs and tracking error risk.

Index tracking risk may be heightened during periods of increased market volatility or other unusual market conditions. Changes to the Index's composition in connection with a rebalance or reconstitution may cause the Fund to experience increased volatility, during which time the Fund's index tracking risk may be elevated.

**DESCRIPTION OF PERMITTED INVESTMENTS**

The following describes the investments and techniques the Fund may use, and the related risks. The Fund will employ any investment or practice below only if it is consistent with the Fund's investment objective and permitted by the Fund's stated policies. Some items discussed in this SAI are not principal strategies, as disclosed in the Prospectus; while the Fund is permitted to use them, it is not required to do so.

**Borrowing**

Although the Fund does not expect to borrow, it may do so to the extent allowed by the 1940 Act. Under the 1940 Act, the Fund may borrow up to one-third (1/3) of its total assets. Any borrowing would be for short-term or emergency purposes, not for investment, and would be repaid promptly. Borrowing magnifies the effect on NAV of changes in the market value of the Fund's holdings. Amounts borrowed bear interest (which may or may not be offset by earnings on purchased securities), and maintaining a credit facility may involve minimum balances, commitment fees, or other costs that increase the effective cost of borrowing.

**Equity Securities**

Equity securities (for example, common stock) are subject to stock-market risk and may fluctuate significantly as market conditions, investor sentiment, or an issuer's financial position change. Declines in the value of equity holdings may cause the Fund's Shares to fall in value.

An investment in the Fund entails the risks inherent in equity ownership, including the risk that issuer fundamentals deteriorate or that broad market conditions weaken, either of which can reduce the value of portfolio securities and, in turn, the value of Shares. Equity prices can be volatile as investor expectations shift with respect to government, economic, monetary, and fiscal policies; inflation and interest rates; business cycles; and global or regional political, economic, or banking stresses.

**Types of Equity Securities:**

**Common Stocks -** Common stock represents an ownership interest in an issuer, typically with voting rights and the potential to receive dividends. Unlike preferred stock, dividends on common stock are not fixed and are declared at the discretion of the issuer's board of directors.

Holders of common stock generally take on more risk than holders of preferred stock or debt because common shareholders stand behind creditors and preferred shareholders in the issuer's capital structure. Common stock has neither a stated principal amount nor a maturity date and remains subject to market fluctuations as long as it is outstanding.

**Preferred Stocks -** Preferred stock represents an ownership interest that typically has priority over common stock for dividends and liquidation proceeds, but is junior to the issuer's liabilities. Preferred stock generally has no voting rights. Varieties include adjustable-rate, fixed-dividend, perpetual, and sinking-fund preferred stock.

In general, market values of fixed-rate, non-convertible preferred stock move inversely with interest rates and with changes in perceived credit quality.

**Rights and Warrants -** Rights give existing shareholders the privilege to subscribe to a new issue of common stock, usually for a short period (often two to four weeks) at a discount to the public offering price; rights are typically transferable. Warrants are long-dated options, often issued with debt or preferred stock, that allow the holder to purchase common shares at a specified price; warrants are usually transferable and may trade on exchanges.

Rights and warrants may involve greater risk than direct investment in the underlying securities. They typically do not convey voting rights, dividends, or ownership in the issuer's assets; their values may not track the underlying securities; and they can expire worthless if not exercised by their expiration dates. Using rights or warrants can increase potential gains and losses compared to investing the same amount directly in the underlying stock.

**When-Issued Securities -** A when-issued security has defined terms and an active market but has not yet been issued. In such transactions the Fund relies on the counterparty to deliver. If delivery does not occur, the Fund may miss an opportunity to acquire the security at an attractive price or yield.

Purchasing when-issued securities exposes the Fund to ownership-like risks prior to settlement, including price and yield changes. By settlement, the market value may be higher or lower than the agreed purchase price, and prevailing yields may differ from those available when the trade was executed. Because payment is deferred until delivery, these risks are in addition to the risks of the Fund's other investments.

SEC Rule 18f-4 under the 1940 Act (the "Derivatives Rule") permits investments on a when-issued, forward-settling, or non-standard settlement basis notwithstanding Section 18's senior-security restrictions, provided the Fund intends to physically settle and settlement will occur within 35 days of the trade date (the "Delayed-Settlement Securities" provision). Transactions that do not meet that provision are treated as derivatives under Rule 18f-4.

**Short Sales**

The Fund may engage in short sales of securities it does not own (and, in some cases, short sales against-the-box). In a short sale, the Fund borrows the security, sells it, and later seeks to purchase the same security to return to the lender. Short sales involve the risk that the borrowed security increases in price before the position is closed, which would result in a loss. The Fund can also be required to close a short position earlier than desired (for example, if the lender recalls the security or borrowing costs rise), which may cause a loss.

Short sales require the Fund to pledge liquid assets and to post margin with the broker. While the short position is open, the Fund generally will pay borrowing fees and any amounts equal to dividends or interest that accrue on the borrowed security. These amounts reduce the return on the position and can create a negative cost of carry. Any payments in lieu of dividends on short positions generally are not qualified dividend income.

For purposes of Rule 18f-4 under the 1940 Act, short sales are treated as derivatives transactions and are subject to the Fund's derivatives risk management program and value-at-risk limits. Short sales also involve counterparty, liquidity, and operational risks, including the risk of buy-in if the broker cannot continue to borrow the security.

**Inside Ownership Focus Risk.** The Index identifies and weights constituents based on the value of shares owned by insiders. As a result, the Fund will hold and overweight companies with relatively high insider ownership, which may increase exposure to governance risks, including conflicts of interest, related-party transactions, and decisions that favor insiders over other shareholders. These companies may also face heightened key-person and succession risks, and their securities may react more sharply to events involving insiders (e.g., changes in insider holdings, regulatory inquiries, or negative publicity). The Index's focus may reduce diversification and increase sensitivity to issuer-specific events. Because the methodology narrows the eligible set of issuers within the S&P 500<sup>®</sup> universe, the Fund's performance may deviate, positively or negatively, from the broader U.S. equity market and may be more volatile.

**Equity Market Risk.** Common stocks generally carry more risk than preferred stock or debt because common shareholders are lower in the capital structure. Equity holdings may experience significant price volatility such as sharp, unexpected declines or extended downturns due to broad market conditions or developments specific to an issuer, industry, or sector held by the Fund.

**ETF Risks.** The Fund is an exchange-traded fund ("ETF") and is subject to risks associated with ETF structure, including those described below under "AP and Market Maker Dependence Risk," "Brokerage Commissions and Bid-Ask Spread Risk," "Premium/Discount to NAV Risk," and "Trading."

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **AP and Market Maker Dependence Risk.** The Fund relies on a limited number of financial institutions that are authorized to purchase and redeem Creation Units directly with the Fund (each, an Authorized Participant or AP). There may also be a limited number of market makers and other liquidity providers active in Shares. If (i) APs exit the business, become unable to process creation and/or redemption orders, and no other APs step in, or (ii) market makers and/or other liquidity providers leave the market or materially scale back their activity and no replacements emerge, Shares may trade at a material discount to NAV and, in extreme cases, could face delisting.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Brokerage Commissions and Bid-Ask Spread Risk.** Investors who trade Shares in the secondary market will pay brokerage commissions or other charges set by their broker. Commissions are often fixed amounts and can be a significant proportional cost for investors transacting in small sizes. Secondary-market investors also bear the bid-ask spread. The spread varies over time with trading volume and market liquidity; generally narrower when trading volume and liquidity are higher and wider when they are lower. A relatively small investor base, sizable asset flows into or out of the Fund, and/or periods of elevated market volatility may widen spreads. Because commissions and spreads add to trading costs, frequent trading of Shares can materially reduce returns and may be inadvisable for investors who expect to make regular, small purchases or sales.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Premium/Discount to NAV Risk.** As with all ETFs, Shares trade on an exchange at market prices that may differ from the Fund's NAV. At times, Shares may trade at an intraday premium (above NAV) or discount (below NAV) due to supply and demand for Shares or during volatile markets. This risk can be heightened in periods of market stress, sharp market declines, or when secondary-market trading activity in Shares is limited, in which case premiums or discounts may be significant.

**Trading.** Although Shares are listed for trading on Cboe BZX Exchange, Inc. (the "Exchange") and may trade on other U.S. exchanges, there is no assurance that Shares will trade with active volume, or trade at all, on any exchange. In stressed market conditions, the liquidity of Shares and the liquidity of the Fund's portfolio holdings may deteriorate.

**General Market Risk.** Global economies and financial markets are increasingly interconnected, which raises the likelihood that events or conditions in one country or region will adversely affect markets or issuers elsewhere. Securities held by the Fund may underperform the broader markets, a particular market segment, or other asset classes due to factors that can include inflation (or expectations of inflation), interest-rate changes, shifts in global demand for products or resources, natural disasters or other major events, public-health emergencies, terrorism, regulatory developments, and governmental controls.

**Large-Capitalization Companies Risk.** Securities of large-capitalization companies may be relatively mature compared to smaller firms and therefore may exhibit slower growth during economic expansions. Large-capitalization companies may also be less agile in responding to new competitive challenges, including technological change and evolving consumer preferences.

**Market Events Risk.** Financial markets can be volatile, and security prices can move substantially based on business cycles, interest-rate shifts, inflation or deflation views, perceived credit risk, and prevailing market liquidity, among other influences. In addition, the value of the Fund's investments may be negatively affected by the occurrence of global events. Global shocks, such as wars, terrorism, environmental or natural disasters, political instability, and epidemics or pandemics, as well as sanctions and trade restrictions (including those tied to recent conflicts in Eastern Europe and the Middle East) have increased market volatility and could continue to do so, affecting regional and global economies and certain securities.

**New Adviser Risk.** The Adviser is both a newly registered investment adviser and has limited experience managing a registered fund. As a result, there is no long-term track record against which an investor may judge the Adviser, and the Adviser's management of the Fund may not be successful.

**New Fund Risk.** The Fund is newly organized and has limited or no operating history. As a result, prospective investors do not have a performance record on which to base their investment decisions. The Fund may require time to attract assets, develop secondary-market liquidity, and achieve efficient index tracking.

**Non-Diversified Fund Risk.** Because the Fund is "non-diversified," it may invest a greater percentage of its assets in the securities of a single issuer or a smaller number of issuers than if it were diversified. Consequently, weakness in one issuer or in a small group of issuers can have a proportionately larger impact on the Fund's value.

**Operational and Cybersecurity Risk.** The Fund is exposed to operational risks arising from people, processes, systems, and third parties. These risks include human mistakes; trade, settlement, or communication errors; failures or delays by service providers, counterparties, or other vendors; and breakdowns or outages in processes, technology, or other infrastructure. The Fund relies on external firms (e.g., custodian, transfer agent, administrator, pricing and data providers) for key functions, and difficulties engaging or retaining such providers, or disruptions in their services, could impair the Fund's operations and hinder achievement of its investment objective. The Fund and the Adviser maintain controls and procedures intended to manage operational risk, but no control environment can eliminate it entirely.

**Passive Strategy Risk.** The Fund is not actively managed and does not attempt to outperform its Index or take defensive positions in declining markets. As a result, the Fund's performance may be adversely affected by a general decline in the market segments relating to its Index. Because the Fund seeks to track its Index, its returns may lag other strategies or asset classes. Different categories of securities lead or lag at different times, sometimes for multi-year stretches, and the Fund will not take defensive positions to avoid such cycles.

**Sector Focus Risk.** If the Fund invests more heavily in particular sectors or industries, its results will be especially sensitive to events that significantly affect those areas. To the extent the Index becomes concentrated in one or more sectors or industries, the Fund will have similar exposure and could be negatively affected by adverse developments impacting those sectors or industries.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Information Technology Sector Risk.** Companies in the information technology sector, and firms that rely heavily on technology, face fast product cycles, the risk of rapid obsolescence, evolving standards, and heightened regulation. Competition can be intense both domestically and internationally, including from lower-cost foreign competitors. Share prices of such companies, especially smaller or less-seasoned issuers, tend to be more volatile than the broader market. Many information technology companies depend on patents and other intellectual property; loss, impairment, or adverse enforcement of those rights (or allegations of infringement) could negatively affect their operating results and valuations. Supply-chain constraints, shortages of key inputs, and challenges attracting and retaining specialized talent may further pressure profitability.

**Third-Party Data Risk.** The Index relies on information from third-party data vendors (e.g., prices, shares outstanding, free float, sector classifications, and corporate actions) and on calculations performed by an independent index calculator, S&P Dow Jones Indices (the "Index Calculator"). Inside Ownership Index Inc. (the "Index Owner") owns the Index and is responsible for the Index methodology and rules used to determine Index constituents and weightings, including the identification and measurement of insider ownership based on public and other sources, and has engaged the Index Calculator to calculate and maintain the Index pursuant to those rules. Errors, delays, or misapplications by any party,data vendors, the Index Calculator, or the Index Owner,may result in unintended inclusions/exclusions, inaccurate weights, or delayed implementation of changes. Until corrected, such issues may cause the Fund to deviate from intended exposures and from the Index's published values. S&P Dow Jones Indices, as calculation agent, may use third-party data to calculate and maintain the Index, and certain data providers impose licensing and disclosure requirements. If required licenses are not in place or are revoked, or if a third-party data provider materially restricts use or significantly increases fees, Index calculation or dissemination may be interrupted or terminated on short notice.

**Unaffiliated Index Owner Risk.** The Fund relies on the Index Owner (and its agents, including the calculation agent) to maintain, calculate, and disseminate the Index consistent with its methodology. The Index Owner may modify the methodology, interpret and apply index rules, or make determinations with respect to corporate actions, data questions, and constituent eligibility, and the Adviser has no control over those decisions. Errors, delays, or changes by the Index Owner or its agents may cause the Index to be calculated incorrectly or not at all, and any resulting losses or costs generally will be borne by the Fund and its shareholders.

**Illiquid Investments and Restricted Securities**

Under Rule 22e-4, the Fund may not acquire any illiquid investment if, immediately after purchase, more than 15% of its net assets would be invested in illiquid investments that are illiquid investments. An "illiquid investment" is one the Fund reasonably expects it cannot sell or dispose of, under current market conditions, within seven calendar days without materially affecting the investment's market value. The Fund maintains a liquidity risk management program and procedures to identify illiquid investments pursuant to Rule 22e-4. The 15% limit is observed on an ongoing basis. If the Fund's holdings of illiquid investments exceed 15% of net assets because of market activity, liquidity changes, or other factors, the Fund will report the occurrence to the Board and will make determinations and take steps, consistent with Rule 22e-4 and Board-approved procedures, to reduce illiquid investments to or below 15% of net assets within a reasonable period.

The Fund may purchase restricted securities that may be resold to institutional investors and that, under the Fund's liquidity program, may be determined not to be illiquid. Many such securities trade in the institutional market under Rule 144A of the Securities Act and are referred to as Rule 144A securities.

Illiquid investments generally involve more risk than comparable, readily marketable securities. They may trade at a discount, may be harder to sell at a fair price or in a timely manner, and may prevent the Fund from taking advantage of market opportunities. Risks are most acute when the Fund needs cash (for example, during periods of net redemptions), potentially necessitating borrowing or sales at unfavorable prices.

Illiquid investments are often privately placed and may not be listed or traded on established markets. They may not be freely transferable under applicable law or due to contractual resale restrictions. If privately placed securities can only be sold through private negotiations, the realized price may be below the Fund's purchase price or below fair value. Issuers that are not public may be subject to less stringent disclosure and investor-protection requirements. If registration is required before resale, the Fund may bear those costs. Private placements may involve smaller, less seasoned issuers with limited product lines, markets, financial resources, or management depth, and the Fund may receive material non-public information that can restrict trading.

**Investment Company Securities**

The Fund may invest in other investment companies, including money market funds and ETFs, subject to Section 12(d)(1) of the 1940 Act and related rules. Investing through another pooled vehicle exposes the Fund to that vehicle's risks. Fund shareholders will indirectly bear their proportionate share of the acquired fund's fees and expenses (including advisory fees), in addition to fees and expenses the Fund bears directly.

Under Section 12(d)(1), immediately after purchase the Fund may not: (1) own more than 3% of the acquired company's outstanding voting stock; (2) invest in the acquired company's securities with an aggregate value exceeding 5% of the Fund's total assets; or (3) invest in the securities of the acquired company and all other investment companies in excess of 10% of the Fund's total assets. To the extent permitted by law or regulation, the Fund may invest in money market funds beyond these limits.

Registered funds may invest in other investment companies beyond Section 12(d)(1) limits if certain conditions are met. The Fund may rely on Rule 12d1-4, which provides an exemption allowing investments in other registered funds, including ETFs, subject to conditions (for example, the Fund and its advisory group may not control, individually or in the aggregate, an acquired fund, generally meaning ownership of no more than 25% of the voting securities of a registered open-end fund).

The Fund may also rely on Section 12(d)(1)(F) and Rule 12d1-3, which provide an exemption permitting investment in other registered funds (including ETFs) if, among other conditions: (1) the Fund, together with its affiliates, acquires no more than 3% of the outstanding voting stock of any acquired fund; and (2) sales loads on Shares do not exceed FINRA Rule 2830 limits.

The Fund may invest in exchange-traded funds to obtain exposure to the Index or to a substantially similar index, including for cash equitization, to facilitate daily rebalancing, or during portfolio transitions. Such use may increase tracking error and costs relative to holding derivatives or the underlying constituents directly.

**Money Market Funds**

The Fund may invest in underlying money market funds that seek to maintain a stable $1 NAV ("stable NAV" funds) or whose share prices fluctuate ("variable NAV" funds). Investments in stable NAV funds can still lose value. Variable NAV funds can be worth more or less than the Fund paid when sold. Neither type is designed to provide capital appreciation. Certain money market funds may impose liquidity fees or temporarily suspend redemptions if liquidity falls below required thresholds. Shares of money market funds are not insured or guaranteed by the U.S. government or any government agency, and there is no assurance that a money market fund will maintain a stable price.

**Other Short-Term Instruments**

For liquidity or other purposes, the Fund may hold short-term instruments on an ongoing basis, including but not limited to: (1) shares of money market funds; (2) obligations of the U.S. government, its agencies, or instrumentalities (including government-sponsored enterprises); (3) negotiable certificates of deposit ("CDs"), bankers' acceptances, fixed time deposits, and other obligations of U.S. and non-U.S. banks (including foreign branches) and any similar institutions; (4) commercial paper rated Prime-1 by Moody's Investors Service or A-1 by S&P Global Ratings, or of comparable quality if unrated as determined by the Adviser; (5) non-convertible corporate debt with remaining maturities of 397 days or less that meets Rule 2a-7 rating criteria; and (6) short-term, U.S. dollar-denominated obligations of non-U.S. banks (including their U.S. branches) that, in the Adviser's opinion, are of comparable quality to eligible U.S. bank obligations. Such instruments may be purchased on a current or forward-settled basis. Time deposits are non-negotiable bank deposits for a stated period and rate. Bankers' acceptances are time drafts drawn on banks, typically in international trade.

Forward-settling short-term instruments that do not settle within 35 days, or that otherwise use a non-standard settlement cycle, may be treated as derivatives under Rule 18f-4.

**Securities Lending**

If approved by the Board, the Fund may lend portfolio securities to qualified borrowers. Borrowers must provide collateral at least equal to the current value of the loaned securities and maintain such collateral while the loan is outstanding. The Fund may recall a securities loan at any time and recall the securities. The Fund will receive the value of any interest or cash/non-cash distributions on loaned securities; substitute payments in lieu of dividends generally do not qualify as qualified dividend income.

For cash-collateralized loans, the borrower typically receives a fee based on the cash collateral; the Fund seeks to earn more on reinvested cash collateral than it pays to the borrower. For non-cash collateral, the borrower pays the Fund a fee based on the value of securities on loan. Cash collateral may be reinvested in short-term instruments, either directly or through joint accounts or money market funds, which may be managed by the Adviser.

The Fund may share a portion of lending income with borrowers as described above and with one or more lending agents approved by the Board. Lending agents administer the program under Board-approved guidelines, including delivering and recalling securities, obtaining and maintaining collateral, monitoring collateral and loan values daily, requesting collateral adjustments, and providing recordkeeping and accounting.

While securities are on loan, the Fund generally does not have the right to vote those securities. The Fund may recall securities on loan in order to vote if the Adviser determines that a particular vote is expected to have a material effect on the Fund and that recalling the securities is in the best interests of shareholders.

Securities lending involves risks, including operational risk (settlement or accounting issues), "gap" risk (a mismatch between returns on collateral reinvestment and fees owed to the borrower), and credit, legal, counterparty, and market risks. If a borrower fails to return securities, the Fund could incur a loss if collateral liquidation proceeds do not at least equal the value of the loaned securities plus costs to purchase replacements.

**Tax Risks**

You should consider the tax treatment of an investment in Shares. The tax information in the Prospectus and this SAI is general in nature. Consult your tax adviser about the federal, state, local, and non-U.S. tax consequences of investing in Shares.

Unless Shares are held through a tax-deferred or other tax-advantaged account (such as an individual retirement account), you should consider potential tax consequences when the Fund makes distributions or when you sell Shares.

Use of derivatives and short-term instruments may affect the timing, amount, and character of the Fund's income and gains. Certain derivatives may be subject to special tax rules (including, without limitation, the mark-to-market rules for section 1256 contracts, the straddle rules, and wash sale rules). These rules can cause income to be recognized without a corresponding receipt of cash, can accelerate or defer recognition of income or loss, and can convert long-term capital gains into short-term capital gains. The Fund intends to monitor its investments and to structure its activities to qualify each taxable year as a regulated investment company under Subchapter M of the Internal Revenue Code.

**Temporary Defensive Strategies**

Under normal market conditions, the Fund seeks to remain fully invested in accordance with its principal strategies and to track the Index. In unusual circumstances (for example, market disruptions, trading halts, market closures, unusually large cash inflows or redemptions, or when it is not practicable to purchase Index securities), the Fund may, for temporary defensive purposes, depart from its principal strategies and invest a substantial portion, and in extreme circumstances up to 100%, of its assets in cash or cash equivalents, such as U.S. government obligations, investment-grade debt, and other money market instruments. Taking such positions may prevent the Fund from achieving its investment objective and may increase tracking error.

**INVESTMENT RESTRICTIONS**

The Trust has adopted the following investment restrictions as fundamental policies with respect to the Fund. These restrictions cannot be changed for the Fund without the approval of the holders of a majority of the Fund's outstanding voting securities. For purposes of the 1940 Act, a "majority of the outstanding voting securities" means the lesser of: (1) 67% or more of the voting securities present (if holders of more than 50% of the outstanding voting securities are present or represented by proxy); or (2) more than 50% of the outstanding voting securities of the Fund.

Except with the approval of a majority of the outstanding voting securities, the Fund may not:

&nbsp;&nbsp;&nbsp;&nbsp;1. Borrow money or issue senior securities, as that term is defined in the 1940 Act, except to the extent permitted by the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;2. Make loans, except to the extent permitted under the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;3. Purchase or sell real estate, except when obtained through ownership of securities or other instruments and only to the extent allowed by the 1940 Act. This does not prevent the Fund from investing in securities or other instruments backed by real estate, real estate investment trusts ("REITs"), or securities of companies engaged in the real estate business.

&nbsp;&nbsp;&nbsp;&nbsp;4. Purchase or sell commodities, except when exposure arises incidentally through other instruments and only as permitted by the 1940 Act. This does not prevent the Fund from purchasing or selling options and futures contracts or from investing in securities or other instruments backed by physical commodities.

&nbsp;&nbsp;&nbsp;&nbsp;5. Underwrite securities issued by other persons, except to the extent permitted under the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;6. Concentrate its investments (that is, invest more than 25% of total assets) in any one industry or group of related industries, except that the Fund will mirror the Index's level of industry concentration. For this test, U.S. government securities (and agencies/instrumentalities), repurchase agreements backed by U.S. government securities, investment companies, and municipal securities are not treated as belonging to any industry.

In determining compliance with its concentration policy, the Fund will "look through" to the holdings of any investment company that discloses its portfolio daily. If an acquired fund does not publish holdings daily but states that it concentrates, or otherwise discloses concentration in a particular industry or group of industries, the Fund will treat it as concentrated accordingly. Additionally, in determining compliance with the fundamental investment concentration policy, the Fund will look through to the ultimate user or use of proceeds of private-activity municipal bonds to assign their industry.

For purposes of applying the concentration policy, the Fund may classify issuers by industry using any reasonable industry classification system, including SIC, NAICS, GICS, ICB, or a classification system developed by the Adviser. Classifications and the levels at which concentration is measured may differ from those used by other future series of the Trust.

If a percentage limitation is satisfied at the time of investment or contract, a subsequent increase or decrease resulting from any change in value or in total or net assets will not, by itself, result in a violation of such restriction, except that the percentage limits on borrowing and on illiquid investments are monitored on a continuous basis.

**EXCHANGE LISTING AND TRADING**

Shares are listed for trading and trade throughout the day on the Exchange.

The Exchange may halt trading in the Shares for reasons that, in the judgment of the Exchange, make trading inadvisable, including without limitation extraordinary market volatility; trading halts in securities, instruments, or financial indexes underlying the Fund's portfolio; or the unavailability of key information such as an intraday indicative value.

There can be no assurance that the Fund will continue to meet the Exchange's requirements necessary to maintain the listing of Shares. The Exchange may, but is not required to, remove Shares of the Fund from listing under any of the following circumstances: (1) the Exchange becomes aware that the Fund is no longer eligible to operate in reliance on Rule 6c-11 under the 1940 Act; (2) the Fund no longer complies with the Exchange's requirements for Shares; or (3) such other event or condition exists that, in the opinion of the Exchange, makes continued listing imprudent. The Exchange will also delist the Shares upon the Fund's termination.

The Trust reserves the right to adjust the price levels of Shares in the future to help maintain convenient trading ranges for investors. Any such changes would be implemented via stock splits or reverse stock splits.

**MANAGEMENT OF THE TRUST**

**Board Responsibilities.** The Board oversees the management and operations of the Trust. As with other mutual funds and ETFs, the day-to-day management and operations of the Trust are carried out by service providers to the Trust, including the Adviser, the Distributor, the Administrator, the Custodian, and the Transfer Agent, each of which is discussed elsewhere in this SAI. The Board has appointed certain senior personnel of the Administrator as officers of the Trust, with responsibility to monitor the Trust's operations and report to the Board. In carrying out its oversight, the Board receives regular reports from these officers and from the Trust's service providers. For example, the Treasurer reports on financial reporting matters and the President reports on operational matters. In addition, the Adviser provides regular reports regarding the investment strategy and performance of the Funds. The Board has appointed a Chief Compliance Officer who administers the Trust's compliance program and reports regularly to the Board on compliance matters. These reports are provided as part of formal Board meetings, typically held quarterly and often in person, during which the Board reviews recent operations. Between formal meetings, members of the Board may also meet with management in less formal settings to discuss Trust matters. The role of the Board, and of each Trustee, is one of oversight rather than day-to-day management; this oversight role does not make the Board a guarantor of the Trust's investments, operations, or activities.

As part of its oversight function, the Board receives and reviews a variety of different risk management reports and discusses risk matters with appropriate management and other personnel. Because risk management encompasses many elements (for example, investment risk, issuer and counterparty risk, compliance risk, operational and business continuity risks), oversight of different categories of risk is handled in different ways. The Board meets regularly with the Chief Compliance Officer to discuss compliance and operational risks, and the Audit Committee meets with the Trust's independent registered public accounting firm regarding, among other things, the internal control structure of the Trust's financial reporting function.

The full Board also receives reports from the Adviser regarding the Funds' investment risks. From time to time, the Board receives additional reports from the Administrator and the Adviser regarding enterprise risk management.

The Board recognizes that not all risks that may affect the Funds can be identified or quantified; that it may not be practical or cost-effective to eliminate or mitigate certain risks; that certain risks (such as investment risk) may be necessary to achieve the Funds' goals; and that the processes and controls used to address risks have inherent limitations. Moreover, the risk reports provided to the Board are typically summaries. Most of the Funds' investment management and business affairs are conducted by or through the Adviser and other service providers, each operating under its own risk management policies and practices, which may differ from those of the Trust or from one another in priorities, resources, and control effectiveness. For these and other reasons, the Board's ability to monitor and manage risk, as a practical matter, has limitations.

Members of the Board.

The Board is composed of five members, three of whom are not "interested persons" of the Trust, as that term is defined in the Investment Company Act of 1940, as amended (the "1940 Act") (the "Independent Trustees"). Nicolas S. Laqua serves as Chair of the Board and is an interested person of the Trust. The Board includes a majority (60%) of Independent Trustees.

The Board believes its current leadership structure is appropriate for the Trust. A Lead Independent Trustee acts as the primary liaison between the Independent Trustees and management; Conor M. Murray currently serves as Lead Independent Trustee. The Board further believes this structure supports effective oversight and facilitates the efficient flow of information from Fund management to the Independent Trustees.

Additional information about each Trustee appears below. Unless otherwise noted, the address of each Trustee is c/o Corgi ETF Trust I, 425 Bush St, Suite 500, San Francisco, CA 94104.

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| | | | | |
|:---|:---|:---|:---|:---|
| Name and<br>Year of Birth | Position Held<br>with the Trust | Term of Office and<br>Length of Time Served<sup>(1)</sup> | Number of Portfolios<br>in Fund Complex<br>Overseen by Trustee<sup>(2)</sup> | Principal Occupation(s)<br>During Past 5 Years  |
| Independent Trustees<sup>(3)</sup> | Independent Trustees<sup>(3)</sup> | Independent Trustees<sup>(3)</sup> | Independent Trustees<sup>(3)</sup> | Independent Trustees<sup>(3)</sup> |
| Conor M. Murray<br>(Born: 1983)  | Lead Independent Trustee  | Indefinite term;<br>since 2025  | 67 | Co-founder and Chief Executive Officer, OpenInvest (a J.P. Morgan company) (2015 to present).  |
| Bryant C. Lee<br>(Born: 1984)  | Trustee  | Indefinite term;<br>since 2025  | 67  | Chief Executive Officer and Co-founder, Vaero (Nov. 2022 to present); Co-founder and Strategic Advisor, Cognition IP (Sep. 2020 to Oct. 2022); Chief Executive Officer, Cognition IP (Jan. 2018 to Aug. 2020).  |
| Jennifer X. Benson<br>(Born: 1998)  | Trustee  | Indefinite term;<br>since 2025  | 67  | Partner, Leonis Capital (2022 to present); Researcher, OpenAI (2021 to 2022); Researcher, Epoch AI (2021); Research Fellow, Future of Humanity Institute, University of Oxford (2020).  |
| Interested Trustees<sup>(4)</sup> | Interested Trustees<sup>(4)</sup> | Interested Trustees<sup>(4)</sup> | Interested Trustees<sup>(4)</sup> | Interested Trustees<sup>(4)</sup> |
| Nicolas S. Laqua<br>(Born: 2000)  | Chair; Interested Trustee  | Indefinite term;<br>since 2025  | 67  | Chief Executive Officer and Director, Corgi Insurance Services, Inc., an insurance agency (since 2024); Chief Executive Officer and Director, Basket Entertainment, Inc., a software and entertainment company (2021 to 2025); Director, Bangers Snacks, Inc., a food and beverage company (since 2024). |
| Emily Z. Yuan<br>(Born: 2001)  | Interested Trustee  | Indefinite term;<br>since 2025  | 67 | Chief Operations Officer and Director, Corgi Insurance Services, Inc., an insurance agency (since 2024); Chief Operations Officer and Director, Basket Entertainment, Inc., a software and entertainment company (2021 to 2025); Director, Bangers Snacks, Inc., a food and beverage company (since 2024). |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Each Trustee holds office for an indefinite term until his or her successor is duly elected and qualified, or until his or her earlier death, resignation, removal, or retirement in accordance with Board policy. The Trustees have adopted a retirement policy of retirement at age 75.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) "Fund Complex" refers to the series of Corgi ETF Trust I and any other registered investment companies advised by Corgi Strategies, LLC or its affiliates (together, the "Fund Complex").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) "Independent Trustees" are Trustees who are not "interested persons" of the Trust under the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Nicolas S. Laqua and Emily Z. Yuan are "interested persons" of the Trust due to their positions with the Trust and/or their affiliations with Corgi Strategies, LLC (the "Adviser").

**Individual Trustee Qualifications.**

The Board has determined that each Trustee brings skills, experience, and attributes that, in the aggregate, are appropriate for service on the Board given the Trust's business and structure. Among other things, the Trustees collectively bring experience in technology and data systems, corporate finance and capital markets, and venture formation and growth investing, as well as risk oversight and investment management oversight. The Board conducts an annual self-assessment of its effectiveness and that of its committees.

In addition, the Board has concluded that each Trustee serve based on the following, among other factors:

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Conor M. Murray.** The Board has concluded that Mr. Murray should serve as a Trustee because of his leadership founding and operating an investment-technology firm and his prior work building systematic investing, risk-control, and portfolio-analytics platforms. In roles including Co-founder and Chief Executive Officer of OpenInvest (a J.P. Morgan company), Technology Associate at Bridgewater Associates, and Analyst in Morgan Stanley's Financial Sponsors M&A Group, he developed expertise in capital markets, portfolio construction and trading systems, data and enterprise technology, and operational oversight. The Board believes Mr. Murray's experience, qualifications, attributes, and skills, on an individual basis and in combination with those of the other Trustees, equip him to oversee investment and operational risk, valuation and fair-value processes, financial reporting and disclosure controls, information security and business continuity, and service-provider oversight with respect to the Trust.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Bryant C. Lee.** The Board has concluded that Mr. Lee should serve as a Trustee because of his operational, legal, and governance experience leading technology-enabled businesses and advising growth companies. As Chief Executive Officer and Co-founder of Vaero and previously as Co-founder/Chief Executive Officer and later Strategic Advisor at Cognition IP, with earlier service as a patent litigation attorney at Covington & Burling LLP, Mr. Lee brings experience in capital raising and budgeting, contract negotiation, intellectual-property strategy, regulatory and compliance oversight, and service-provider management. The Board believes Mr. Lee's experience, qualifications, attributes, and skills, on an individual basis and in combination with those of the other Trustees, equip him to oversee risk management, financial and operational controls, disclosure and governance practices, and third-party service-provider oversight with respect to the Trust.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Jennifer X. Benson.** The Board has concluded that Ms. Xiao should serve as a Trustee because of her investment and research experience in artificial intelligence and economics, including capital allocation and due diligence for early-stage technology companies. Ms. Xiao serves as a Partner at Leonis Capital and previously conducted research at OpenAI and Epoch AI and served as a Research Fellow at the Future of Humanity Institute (Oxford); she has doctoral-level training at Columbia University focused on AI/ML and economics. The Board believes Ms. Xiao's experience, qualifications, attributes, and skills, on an individual basis and in combination with those of the other Trustees, equip her to oversee valuation, risk assessment, technology and data considerations, and strategic planning with respect to the Trust.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Nicolas S. Laqua.** The Board has concluded that Mr. Laqua should serve as a Trustee because of his executive leadership and oversight in acquisitions, capital markets, insurance distribution, and software businesses. This includes service as Chief Executive Officer and Director at Corgi Insurance Services, Inc. and Basket Entertainment, Inc., and as a Director at Bangers Snacks, Inc., together with practical familiarity with regulated insurance operations as a director and chief executive of an insurance agency. The Board believes Mr. Laqua's experience, qualifications, attributes, and skills, on an individual basis and in combination with those of the other Trustees, equip him to oversee financial reporting and disclosure controls, valuation, capital allocation and financing considerations, risk management, and service provider oversight with respect to the Trust.

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Emily Z. Yuan.** The Board has concluded that Ms. Yuan should serve as a Trustee because of her operational leadership and oversight in acquisitions, capital markets, insurance, and software companies. This is including service as Chief Operations Officer and Director at Corgi Insurance Services, Inc. and Basket Entertainment, Inc., and as a Director at Bangers Snacks, Inc., together with technical training in computer science at Stanford University and her familiarity with regulatory requirements as a director of an insurance agency. The Board believes Ms. Yuan's experience, qualifications, attributes, and skills, on an individual basis and in combination with those of the other Trustees, demonstrate the requisite capabilities to carry out oversight responsibilities with respect to the Trust.

The information above is not exhaustive; many Trustee attributes involve qualitative elements such as integrity, diligence, judgment, the ability to work collaboratively, and a demonstrated commitment to shareholder interests.

**Board Committees.**

The Board has established the following standing committees, each composed solely of Independent Trustees and operating under a Board-approved written charter.

**Audit Committee.** The Audit Committee is composed of Bryant C. Lee (Chair), Conor M. Murray, and Jennifer X. Benson. The Audit Committee oversees the Trust's accounting, financial reporting, and internal control processes; the quality and integrity of the Trust's financial statements; and the qualifications, independence, and performance of the Trust's independent registered public accounting firm. Among other responsibilities, the Audit Committee pre-approves audit and permissible non-audit services for the Trust, reviews audit plans and results, and serves as a forum for communications among the independent auditors, management, and the Board regarding accounting and financial reporting matters. As of the date of this SAI, the Audit Committee met one time with respect to the Trust.

**Qualified Legal Compliance Committee ("QLCC").** The Audit Committee also serves as the Trust's QLCC for purposes of the SEC's attorney conduct rules (17 C.F.R. Secs. 205.2(k), 205.3(c)). An attorney representing the Trust who becomes aware of evidence of a material violation by the Trust or by an officer, director, employee, or agent of the Trust may report such evidence to the QLCC as an alternative to the reporting process described in 17 C.F.R. Sec. 205.3(b). As of the date of this SAI, the QLCC has met one time with respect to the Trust.

**Nominating and Governance Committee.** The Nominating and Governance Committee is composed of Jennifer X. Benson (Chair), Conor M. Murray, and Bryant C. Lee. The Committee identifies, evaluates, and recommends candidates for nomination to the Board as needed; oversees the Board's annual self-assessment; and reviews Trustee compensation. The Committee considers whether or not to consider shareholder-recommended nominees. The Committee meets as necessary, but at least annually. Because the Funds have not yet commenced operations, the Committee has not yet met as of the date of this SAI.

**Principal Officers of the Trust**

The officers of the Trust manage its day-to-day operations subject to Board oversight. Unless otherwise noted, the address of each officer is c/o Corgi ETF Trust I, 425 Bush St, Suite 500, San Francisco, CA 94104.

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| | | | |
|:---|:---|:---|:---|
| Name and<br>Year of Birth | Position(s) Held<br>with the Trust | Term of Office and<br>Length of Time Served | Principal Occupation(s)<br>During Past 5 Years  |
| Emily Z. Yuan<br>(Born: 2001)  | President and Principal Executive Officer, Chief Compliance Officer; Secretary; Anti-Money Laundering Officer  | Indefinite term;<br>since 2025  | Chief Operations Officer and Director, Corgi Insurance Services, Inc., an insurance agency (since 2024); Director, Bangers Snacks, Inc., a food and beverage company (since 2024); Chief Operations Officer and Director, Basket Entertainment, Inc., a software and entertainment company (2021 to 2025);  |
| Nicolas S. Laqua<br>(Born: 2000)  | Principal Financial Officer; Principal Accounting Officer (Treasurer)  | Indefinite term;<br>since 2025  | Chief Executive Officer, Corgi Insurance Services, Inc. (since 2024); Director, Bangers Snacks, Inc. a food and beverage company (since 2024); Chief Executive Officer and Director, Basket Entertainment, Inc., a software and entertainment company (2021 to 2025);  |

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**Trustee Ownership of Shares.**

The Funds are required to show the dollar-amount ranges of each Trustee's beneficial ownership of Shares of each Fund and of the Trust's other series as of the end of the most recently completed calendar year. "Beneficial ownership" is determined in accordance with Rule 16a-1(a)(2) under the Securities Exchange Act of 1934, as amended.

As of the date of this SAI, the Fund has not commenced operations.

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| | | |
|:---|:---|:---|
| Name of Trustee | Dollar Range<br>of Equity<br>Securities in<br>the Trust | Aggregate Dollar<br>Range of Equity<br>Securities in All<br>Registered Investment<br>Companies Overseen<br>by Trustee in Family of<br>Investment Companies |
| Independent Trustees |  |  |
| Conor M. Murray, Lead Independent Trustee  |  |  |
| Bryant C. Lee, Trustee  |  |  |
| Jennifer X. Benson, Trustee  |  |  |
| Interested Trustees |  |  |
| Nicolas S. Laqua, Chair  | Over $100,000  | Over $100,000  |
| Emily Z. Yuan, Trustee  | $10001-$50000  | $10001-$50000  |

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As of December 31, 2025, none of the Independent Trustees or members of their immediate families owned securities, beneficially or of record, in the Adviser, the Distributor, or any of their affiliates. Accordingly, none of the Independent Trustees or their immediate family members had any direct or indirect interest, the value of which exceeds $120,000, in the Adviser, the Distributor, or any of their affiliates. In addition, during the two most recently completed calendar years, none of the Independent Trustees or their immediate family members engaged in any transaction(s) in an amount exceeding $120,000 in which the Adviser, the Distributor, or any affiliate thereof was a party.

Board Compensation.

Trustees will be reimbursed for reasonable travel and other out-of-pocket expenses incurred in connection with attending meetings. The Trust has no pension or retirement plan. The table below details the amount of compensation the Interested Trustees and Independent Trustees indirectly received from the Fund and Fund Complex through the Adviser during the fiscal year ended December 31, 2026. Amounts exclude any expense reimbursements.

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| | | |
|:---|:---|:---|
| Name | Estimated Aggregate<br>Compensation From the Funds  | Estimated Total<br>Compensation From<br>Fund Complex Paid to Trustees<sup>(1)</sup> |
| &nbsp;&nbsp;&nbsp;&nbsp;Interested Trustees | &nbsp;&nbsp;&nbsp;&nbsp;Interested Trustees | &nbsp;&nbsp;&nbsp;&nbsp;Interested Trustees |
| &nbsp;&nbsp;&nbsp;&nbsp;Nicolas S. Laqua  | $0  | $0  |
| &nbsp;&nbsp;&nbsp;&nbsp;Emily Z. Yuan  | $0  | $0  |
| &nbsp;&nbsp;&nbsp;&nbsp;Independent Trustees | &nbsp;&nbsp;&nbsp;&nbsp;Independent Trustees | &nbsp;&nbsp;&nbsp;&nbsp;Independent Trustees |
| &nbsp;&nbsp;&nbsp;&nbsp;Conor M. Murray  | $0  | $30000  |
| &nbsp;&nbsp;&nbsp;&nbsp;Bryant C. Lee  | $0  | $30000  |
| &nbsp;&nbsp;&nbsp;&nbsp;Jennifer X. Benson  | $0  | $30000  |

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<sup>(1)</sup> Compensation is based on estimated amounts for the fiscal year ending December 31, 2026. Expense reimbursements, if any, are not included. <br>

**PRINCIPAL SHAREHOLDERS, CONTROL PERSONS AND MANAGEMENT OWNERSHIP**

A "principal shareholder" means any person that owns, of record or beneficially, 5% or more of the outstanding Shares of the Fund. A "control person" means any shareholder that beneficially owns, directly or through controlled entities, more than 25% of the voting securities of a company or otherwise acknowledges the existence of control. Shareholders with more than 25% of the Fund's voting securities may be able to determine the outcome of matters presented for shareholder vote.

As of the date of this SAI, no shares of the Fund are outstanding.

**CODES OF ETHICS**

The Trust and Corgi Strategies, LLC (the "Adviser") have each adopted Codes of Ethics (the "Codes") pursuant to Rule 17j-1 under the Investment Company Act of 1940 (the "1940 Act"). The Codes are intended to prevent affiliated persons of the Trust and the Adviser from engaging in fraudulent, deceptive or manipulative conduct in connection with securities held or to be acquired by the Fund (which may also be held by persons subject to the Codes).

Subject to pre-clearance and other restrictions, each Code permits personal securities transactions by personnel, including transactions in securities that may also be purchased or held by the Fund. The distributor (the "Distributor") expects to rely on the principal underwriter exception in Rule 17j-1(c)(3) to the extent applicable (including where the Distributor is not affiliated with the Trust or the Adviser and no officer, director or general partner of the Distributor serves in such capacity with the Trust or the Adviser).

There can be no assurance that the Codes will prevent all such conduct. Copies of the Codes may be reviewed at the SEC's website, www.sec.gov.

**PROXY VOTING POLICIES**

The Board has delegated responsibility for voting proxies for portfolio securities to the Adviser, subject to Board oversight. Proxies are to be voted in the best interests of the Fund and its shareholders and in compliance with applicable law. The Adviser has adopted proxy voting policies and guidelines (the "Proxy Voting Policies"), which the Trust has approved for use when voting proxies on behalf of the Funds.

Generally, absent a conflict of interest, the Adviser will vote for routine matters (for example, the election of directors, ratification of auditors, and conforming amendments to organizational documents), and will evaluate non-routine and contested matters case-by-case. The Proxy Voting Policies address the identification of, and response to, material conflicts of interest.

The Trust's Chief Compliance Officer monitors the effectiveness of the Proxy Voting Policies.

When available, information regarding how the Fund voted proxies during the most recent 12-month period ended June 30 will be available (1) without charge upon request by email to contact@corgifunds.com, (2) on the Funds' website at www.corgifunds.com and (3) on the SEC's website at www.sec.gov.

**INVESTMENT ADVISER**

Corgi Strategies, LLC, a Delaware limited liability company with its principal office at 425 Bush St, Suite 500, San Francisco, CA 94104, serves as investment adviser to the Funds and is responsible for overall management of the Funds' business and day-to-day portfolio management, subject to the oversight of the Board. Corgi Strategies, LLC is registered as an Adviser with the SEC under the Investment Advisers Act of 1940.

Under an investment advisory agreement between the Trust, on behalf of the Fund, and the Adviser (the "Advisory Agreement"), the Adviser provides investment advice and portfolio management and arranges for necessary operational services, including, without limitation, transfer agency, custody, fund administration and fund accounting, and other services reasonably required for Fund operations. In exchange for a single unitary advisory fee, the Adviser has agreed to pay, from the fee, substantially all ordinary operating expenses of the Fund, except for the "Excluded Expenses" described in the Prospectus. The Fund pays the Adviser an annual unitary advisory fee, calculated daily and paid monthly based on the Fund's average daily net assets. The fee rates for the Fund are set forth in Schedule A to the Advisory Agreement and may be amended from time to time to add or remove Funds and/or adjust the Fund's fee, in each case upon approval in the manner required by Article 8 of the Advisory Agreement.

The Advisory Agreement will continue in effect for an initial two-year term for the Fund and, thereafter, from year to year if such continuance is approved at least annually (1) by a majority of the Trustees who are not "interested persons" of the Trust or the Adviser, and (2) by either the Board or a vote of a majority of the outstanding Shares of the relevant Fund. The Advisory Agreement will terminate automatically in the event of its assignment and may be terminated by the Trust or the Adviser upon 60 days' written notice.

The Adviser and its affiliates will not be liable to the Trust or any shareholder for any error of judgment or mistake of law or for any loss suffered by the Trust or the Fund in connection with the performance of the Advisory Agreement, except for losses resulting from willful misfeasance, bad faith, gross negligence or reckless disregard of its duties.

The Fund is new and, as of the date of this SAI, no advisory fees have been paid.

**PORTFOLIO MANAGERS**

The Fund is managed by Isaac Hargett, Anthony Crinieri, and Miles Braden, each a portfolio manager of the Adviser (each, a "Portfolio Manager").

**Portfolio Manager Fund Ownership.** The SEC requires disclosure of the dollar range of each Portfolio Manager's beneficial ownership of Shares of the Fund as of the end of the most recently completed fiscal year, using prescribed ranges. As of the date of this SAI, no Shares were owned by the Portfolio Managers.

**Portfolio Manager Compensation.** Portfolio managers receive a fixed base salary and an annual discretionary bonus. Bonus determinations consider the Adviser's overall revenues and profitability, the portfolio managers' responsibilities and contributions to the investment process, teamwork, risk management and compliance. Compensation is not based on the investment performance of any particular account, including the Funds. Portfolio managers may also be eligible for long-term incentive awards (e.g., membership units or profit interests) that vest over 4 years.

**Conflicts of Interest.** Managing multiple accounts (including other registered funds and separate accounts) may create potential conflicts of interest. For example, a Portfolio Manager may have an incentive to favor an account that pays a performance-based fee or a higher advisory fee; knowledge of Fund trades could be used for the benefit of other accounts; or investment opportunities could be allocated among accounts. The Adviser has policies and procedures designed to identify and mitigate such conflicts, including trade aggregation and allocation procedures intended to provide fair and equitable treatment over time.

**THE DISTRIBUTOR**

The Trust has entered into a distribution agreement (the "Distribution Agreement") with Paralel Distributors LLC (the "Distributor"), under which the Distributor will act as principal underwriter for the Funds and will distribute shares of the Funds ("Shares") on a best efforts basis. Shares are offered for sale by the Distributor only in Creation Units. The Distributor will not distribute Shares in amounts smaller than a Creation Unit and does not maintain a secondary market in Shares. The principal business address of the Distributor is 1700 Broadway, Suite 2100, Denver, Colorado 80290.

Acting as agent for the Trust, the Distributor will review and transmit orders for the purchase and redemption of Creation Units. Any subscription or order will not be binding on the Fund until accepted by the Trust or its designee. The Distributor is, or will be, a broker-dealer registered under the Securities Exchange Act of 1934 and a member of FINRA.

The Distributor may enter into arrangements with securities dealers and other firms ("Soliciting Dealers") to solicit orders for Creation Units of Shares. Such Soliciting Dealers may also be Authorized Participants (as described in "Procedures for Purchase and Redemption of Creation Units" below) or participants in DTC.

The Distribution Agreement will remain in effect for an initial two-year term from its effective date and may continue from year to year thereafter if such continuance is approved annually (1) by the Board of Trustees (the "Board") or by a vote of a majority of the outstanding voting securities of the applicable Fund and (2) by a majority of the Independent Trustees who have no direct or indirect financial interest in the Distribution Agreement or any related agreement, cast in person or as otherwise permitted by the Investment Company Act of 1940, as amended (the "1940 Act"). The Distribution Agreement may be terminated without penalty by the Trust on 60 days' written notice, when authorized either by a majority vote of the outstanding voting securities of the applicable Fund or by a vote of a majority of the Board (including a majority of the Independent Trustees), or by the Distributor on 60 days' written notice, and will terminate automatically in the event of its assignment. The Distribution Agreement limits the Distributor's liability to losses resulting from the Distributor's willful misfeasance, bad faith, gross negligence, or reckless disregard of its obligations thereunder.

The Funds are newly organized. As of the date of this SAI, no underwriting commissions have been incurred and the Distributor has not retained any amounts.

**Intermediary Compensation.** From its own resources and not from Fund assets, the Adviser or its affiliates may make payments to broker-dealers, banks, and other financial intermediaries ("Intermediaries") in connection with activities related to the Funds, including marketing, education, and training support (for example, conferences, webinars, or printed materials). These arrangements are not financed by the Funds, are not included in the fee and expense information in the Prospectus, and do not affect the price investors pay to buy Shares or the proceeds investors receive when selling Shares. Such payments may be significant to an Intermediary and may create conflicts of interest by incentivizing the Intermediary or its financial professionals to recommend the Funds over other investments. Investors should contact their advisers or other financial professionals for more information about any such compensation. Intermediary information is current only as of the date of this SAI. Any payments made by the Adviser or its affiliates may create an incentive for an Intermediary to encourage customers to purchase Shares.

Such compensation may be provided to Intermediaries that offer services to the Fund, including marketing and educational support (for example, through conferences, webinars, or printed materials). The Adviser will periodically review whether to continue these payments. Compensation to an Intermediary may be significant, and amounts that Intermediaries pay to your adviser, broker, or other investment professional, if any, may also be significant to them. Because Intermediaries may determine which investment options to make available or recommend, and what services to provide in connection with various products, based on the payments they receive or are eligible to receive, these arrangements create conflicts of interest between the Intermediary and its clients. For instance, such financial incentives may lead an Intermediary to recommend the Fund over other investments. The same conflict of interest may arise with respect to your adviser, broker, or other investment professional if they receive similar payments from their Intermediary firm.

**Distribution (Rule 12b-1) Plan.** The Trust has adopted a Distribution and Service Plan pursuant to Rule 12b-1 under the 1940 Act (the "Plan") for the Fund. No payments under the Plan are expected to be made during the twelve (12) months from the date of this SAI. Fees under the Plan may be imposed only after approval by the Board, including a majority of the Independent Trustees.

Continuance of the Plan must be approved annually by a majority of the Trustees of the Trust and by a majority of the Trustees who are not interested persons (as defined in the 1940 Act) of the Trust and who have no direct or indirect financial interest in the Plan or in any related agreements (the "Independent Trustees"). The Plan may be continued from year to year only if, at least annually, the Board, including a majority of the Independent Trustees, concludes that continuation of the Plan is likely to benefit shareholders. The Plan may be terminated at any time by a vote of the Board or by a vote of a majority of the outstanding voting securities of the applicable Fund.

The Plan requires quarterly written reports to be provided to the Board of the amounts expended under the Plan and the purposes for which such expenditures were made. The Plan may not be amended to increase materially the amount that may be spent thereunder without approval by a majority of the outstanding voting securities of the applicable Fund. All material amendments of the Plan require approval by a majority of the Trustees of the Trust and a majority of the Independent Trustees.

Under the Plan, the Fund may pay the Distributor an annual fee of up to 0.25% of the Fund's average daily net assets. The Plan is characterized as a compensation plan because any distribution and/or shareholder servicing fee will be paid to the Distributor without regard to the Distributor's actual distribution expenses or payments to other financial intermediaries. The Trust intends to administer the Plan, if implemented, in accordance with its terms and applicable FINRA rules concerning sales charges.

Subject to applicable law and regulation, payments under the Plan may be used to finance any activity that is primarily intended to result in the sale of Creation Units of the Fund or to provide, or arrange for others to provide, shareholder services and the maintenance of shareholder accounts. Such activities may include, but are not limited to: (1) delivering current Prospectuses, reports, notices, and similar materials to prospective purchasers of Creation Units; (2) advertising and other marketing or promotional services; (3) compensating others, including Authorized Participants with whom the Distributor has written agreements, for providing shareholder servicing on behalf of the Fund; (4) compensating certain Authorized Participants for assistance in distributing Creation Units, including related travel and communication expenses and the salaries and/or commissions of sales personnel; (5) payments to financial institutions and intermediaries such as banks, savings and loan associations, insurance companies, investment advisers, broker-dealers, mutual fund supermarkets, and affiliates of the Trust's service providers as compensation for services or reimbursement of expenses related to distribution assistance; (6) facilitating communications with beneficial owners of Shares, including the cost of providing, or paying others to provide, services to such beneficial owners (for example, responding to inquiries related to shareholder accounts); and (7) such other services and obligations as may be set forth in the Distribution Agreement.

**ADMINISTRATOR**

U.S. Bancorp Fund Services, LLC, doing business as U.S. Bank Global Fund Services (the "Administrator") serves as administrator and fund accountant to the Trust and the Funds. The Administrator is located at 777 E. Wisconsin Ave, Milwaukee, Wisconsin 53202. Under an administration agreement between the Trust and the Administrator, the Administrator provides administrative, accounting, and related services to the Trust and the Funds, which may include calculation of net asset value, preparation of financial statements and other regulatory filings, tax and financial reporting support, compliance and governance support, and coordination of service providers. Subject to Board oversight, the Administrator may provide individuals to serve as officers of the Trust.

As compensation for its services, the Administrator is entitled to fees as set forth in the administration agreement, as well as reimbursement of reasonable out-of-pocket expenses. The Funds are new, and the Administrator has not received any fees from the Funds as of the date of this SAI.

**TRANSFER AGENT AND ETF ORDER MANAGEMENT**

U.S. Bancorp Fund Services, LLC, doing business as U.S. Bank Global Fund Services (the "Transfer Agent") serves as transfer agent, dividend disbursing agent, and ETF order-taking agent for the Funds. The Transfer Agent is located at 777 E. Wisconsin Ave., Milwaukee, Wisconsin 53202. The Transfer Agent maintains the records of Creation Unit holders, processes orders for the purchase and redemption of Creation Units, and performs certain other related services. The Transfer Agent is entitled to fees and reimbursement of certain out-of-pocket expenses as set forth in its agreement with the Trust. In this capacity, the Transfer Agent does not have responsibility for the management of any Fund, the determination of investment policy, or any matter relating to the distribution of Shares.

**CUSTODIAN**

Pursuant to a custody agreement, U.S. Bank National Association (the "Custodian"), located at 5065 Wooster Rd., Cincinnati, Ohio 45226, serves as custodian of the Funds' assets. The Custodian holds the assets of the Funds, maintains asset records, collects income, and performs other customary custodial services. The Custodian may appoint domestic and foreign sub-custodians as permitted by applicable law. The Custodian is entitled to fees based on the Funds' assets and to reimbursement of certain out-of-pocket expenses, including settlement charges.

**INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

Tait, Weller & Baker LLP, located at 50 South 16th Street, Suite 2900, Philadelphia, Pennsylvania 19102, serves as the independent registered public accounting firm for the Trust and the Funds.

PORTFOLIO HOLDINGS DISCLOSURE POLICIES AND PROCEDURES

The Board has approved written policies and procedures governing the disclosure of information about the Fund's portfolio holdings (the "Holdings Disclosure Policy"). For each Business Day on which the Fund is open for business, the Fund's full portfolio holdings are made publicly available through financial reporting and news services, including on publicly available internet websites, and/or on the Trust's website at www.corgifunds.com. In addition, the composition of the Deposit Securities applicable to purchases and redemptions of Creation Units is generally disseminated prior to the opening of trading on the Exchange (as defined in the Prospectus) through the National Securities Clearing Corporation ("NSCC").

For the avoidance of doubt, the Fund intends to make complete, daily portfolio information available, subject to applicable law and Exchange requirements.

The Holdings Disclosure Policy permits disclosure of portfolio information to the Trust's service providers and other parties that have a legitimate business need for the information to provide services to the Trust, including the administrator, custodian, transfer agent and ETF order management agent, distributor, pricing and data vendors, auditors, legal counsel, index calculation agents, and other similar providers (collectively, "Service Providers"). Any such disclosure is made under conditions of confidentiality and solely for the purpose of providing services to the Trust. No Fund, the Adviser, or any affiliate receives compensation or other consideration in connection with the disclosure of non-public portfolio holdings information, other than fees paid to Service Providers for services rendered.

The Trust's Chief Compliance Officer ("CCO") administers the Holdings Disclosure Policy, including maintaining a list of Service Providers and other parties that receive non-public holdings information and the timing of such disclosures, and reports to the Board at least annually regarding the operation of the policy and any material issues that have arisen.

Subject to the Holdings Disclosure Policy, the CCO may authorize immaterial exceptions when the CCO determines that a disclosure serves a legitimate business purpose, is in the best interests of shareholders, and is subject to appropriate confidentiality protections. Any such exceptions will be documented and reported to the Board.

**DESCRIPTION OF SHARES**

The Agreement and Declaration of Trust (the "Declaration of Trust") of Corgi ETF Trust I (the "Trust") authorizes the issuance of an unlimited number of shares of beneficial interest, no par value per share, in one or more series and classes. The Fund is a separate series of the Trust. Each share of the Fund represents an equal proportionate interest in the assets of that Fund and is entitled to dividends and distributions, when and if declared by the Board, and to a pro rata share of the Fund's net assets upon liquidation. Shares are fully paid and non-assessable when issued, and shareholders have no preemptive or cumulative voting rights. Each Share entitles its holder to one vote. The Trustees may establish additional series or classes and may divide or combine shares into a greater or lesser number without shareholder approval, as permitted by the Declaration of Trust. All consideration received for Shares of a particular series, and all assets in which such consideration is invested, belong to that series and are subject to its liabilities.

Shares are issued only in book-entry form. The Trust does not issue share certificates. Shares are registered in the name of The Depository Trust Company ("DTC") or its nominee and are held in the account of a DTC Participants (or Indirect Participants). Beneficial ownership of Shares is reflected on the records of DTC and its participants, and transfers of ownership are effected only through those records. The Trust, the Funds, and their transfer agent do not have responsibility for the records of beneficial ownership maintained by DTC or its participants.

Shares of all series of the Trust vote together as a single class, except that (i) if a matter affects only one series, that series votes separately, and (ii) if a matter affects a series differently from other series, that series votes separately on that matter. As a Delaware statutory trust, the Trust is neither required nor intends to hold annual shareholder meetings. The Trust will hold meetings of shareholders to elect Trustees or for other purposes as required by the Investment Company Act of 1940, as amended (the "1940 Act"), or as otherwise determined by the Board. The Trust will call a meeting of shareholders to consider the removal of one or more Trustees and certain other matters upon the written request of shareholders holding at least 10% of the outstanding Shares of the Trust entitled to vote at such meeting.

Under the Declaration of Trust, the Board has the authority to liquidate the Fund without shareholder approval. While the Board has no present intention to exercise this authority, the Board may do so if the Fund fails to achieve a viable size within a reasonable period or for such other reasons as the Board determines to be in the best interests of the Fund and its shareholders.

**LIMITATION OF TRUSTEES' LIABILITY**

The Declaration of Trust provides that a Trustee is liable only for losses resulting from the Trustee's own willful misfeasance, bad faith, gross negligence, or reckless disregard of the duties involved in the conduct of the office of Trustee. A Trustee is not liable for errors in judgment or mistakes of fact or law made in good faith.

The Declaration of Trust provides for indemnification of Trustees and officers (and, upon due approval of the Trustees, other covered persons) for claims and expenses arising in connection with their service, except to the extent resulting from willful misfeasance, bad faith, gross negligence, or reckless disregard of duties.

Nothing in this section protects or indemnifies any person against liability to which they would otherwise be subject under the federal securities laws.

**BROKERAGE TRANSACTIONS**

The Adviser is responsible for executing portfolio transactions for the Funds and for allocating brokerage among eligible broker dealers, subject to the supervision of the Board. In carrying out portfolio transactions, the Adviser seeks the most favorable execution for the Funds, taking into account factors such as price, applicable commissions or dealer spreads, the size and difficulty of the order, market impact, the quality of execution and settlement, and the operational capabilities of the broker dealer. The lowest available commission is not necessarily the most favorable overall result.

**Brokerage Transactions.** Generally, equity securities, whether listed or over the counter, are bought and sold through brokerage transactions for which commissions are payable. Purchases from underwriters will include the underwriting commission or concession, and purchases from dealers acting as market makers will include the dealer's markup or reflect a markdown. Money market and other debt securities are usually bought directly from the issuer, an underwriter, or a market maker, and the Fund generally will not pay brokerage commissions for those purchases. When the Fund effects transactions in the over the counter market, it will generally deal with primary market makers unless more favorable prices are otherwise obtainable.

The Trust's policy for purchases and sales of portfolio securities for the Fund is to seek the most favorable overall terms reasonably available. Primary consideration is given to obtaining effective execution at competitive prices; this does not require that the lowest available commission be paid in every case. A constant focus on the lowest commission could, in some circumstances, impair effective portfolio management or the quality of execution and related services.

In evaluating execution quality for a particular transaction, the Adviser may consider a range of factors, including but not limited to: price; commission or commission equivalents; spread; size and difficulty of the order; liquidity and market impact; timing and speed; likelihood of execution and settlement; access to block trading and willingness to commit capital; financial condition and operational capabilities of the broker; reliability and accuracy of communications and clearing; the use of alternative trading systems (including electronic crossing networks); and the value of research and brokerage services, if any, consistent with Section 28(e) of the Securities Exchange Act of 1934. The relative importance of these factors will vary depending on the particular transaction.

The Trust has adopted policies and procedures that prohibit considering the sale of Fund shares as a factor in selecting brokers or dealers. The Adviser owes a fiduciary duty of best execution and selects the broker or dealer it believes is most capable of providing the services necessary to obtain the most favorable execution under the circumstances.

Subject to these policies, brokers or dealers selected to execute the Funds' portfolio transactions may include Authorized Participants or their affiliates (see "Purchase and Redemption of Shares in Creation Units"). An Authorized Participant or its affiliate may be selected in connection with an all-cash creation or redemption or with orders that include cash-in-lieu, provided such selection is consistent with best execution and the Trust's policies.

For swaps and other bilateral derivatives, the Adviser selects counterparties based on a range of factors, which may include pricing, execution quality, creditworthiness, collateral terms, operational capabilities, and overall relationship. These transactions are not executed through traditional brokerage in the same manner as equity trades, and commissions may not be paid. For exchange-traded futures and options, the Fund incurs exchange fees and pays commissions or other charges to its futures commission merchants. The Adviser seeks best overall terms reasonably available under the circumstances.

**Brokerage Selection.** The Trust does not expect to use any single broker dealer exclusively. When one or more brokers are believed capable of providing the best combination of price and execution, the Adviser may consider brokerage or research services provided to the Adviser in selecting among such brokers, and may pay a higher commission than might otherwise be available if it makes a good faith determination that the commission is reasonable in relation to the value of the services provided.

**Brokerage and Research Services; Section 28(e).** Where permitted by law, the Adviser may cause the Fund to pay a broker a commission in excess of that which another broker might have charged in recognition of brokerage and research services provided, consistent with Section 28(e). Research services may include, among other things, market data and analytics, portfolio analytics, execution management and order handling tools that are directly related to investment research, and access to company or industry information. The Adviser will not cause the Fund to pay a commission greater than is reasonable in relation to the value of the brokerage and research services provided, viewed in terms of either that particular transaction or the Adviser's overall responsibilities, in accordance with Section 28(e). The Adviser may also receive proprietary research that is bundled with execution services. The Adviser may use research services obtained for the benefit of any account it manages, and not all such services will necessarily be used in connection with the account that generated the commissions. This may create an incentive to select or recommend brokers based on the research services they provide; the Adviser monitors these arrangements and reports to the Board as part of the Trust's brokerage oversight program. The Adviser does not currently use Fund assets for, or participate in, third party soft dollar arrangements and does not receive proprietary research from full service brokers. The Adviser also does not increase commissions to pay up for any such proprietary research. If, in the future, the Adviser obtains brokerage or research services from broker dealers, it would do so only in arrangements consistent with Section 28(e) of the Securities Exchange Act of 1934.

**Aggregation and Allocation.** When the Adviser considers purchases or sales for the Fund at or about the same time as for other accounts it manages, transactions may be aggregated to seek more favorable execution. Orders are allocated among participating accounts in a manner the Adviser believes to be fair and equitable over time. Aggregation may, in some cases, adversely affect the price or size of the position for the Fund; in other cases, it may be beneficial, for example, by enabling participation in larger transactions or by reducing commissions. From time to time, the Adviser may place a combined order for two or more accounts it manages, including the Funds, when it believes combined execution is in the best interest of each participant and will result in best price and execution. Although joint execution could adversely affect the price or volume obtained by a particular account, in the Advisers judgment, subject to Board oversight, the advantages of combined orders generally outweigh the possible disadvantages.

**Affiliated Brokerage; Principal Transactions.** The Fund may effect brokerage transactions through registered broker-dealer affiliates of the Trust or the Adviser, to the extent permitted by the Investment Company Act of 1940 (the "1940 Act"), the Exchange Act, and SEC rules, including any applicable procedures adopted by the Board (including procedures consistent with Rule 17e-1 under the 1940 Act). Commissions paid to an affiliate will not exceed amounts that are reasonable and fair compared to commissions charged by others for comparable transactions. Principal transactions with affiliates are prohibited unless permitted by rule, regulation, or exemptive relief.

**Directed Brokerage.** The Funds do not have any practice of directing brokerage for the promotion or sale of Fund shares. The Funds are newly organized and, as of the date of this SAI, have not paid commissions on brokerage transactions directed to brokers pursuant to any arrangement for research or brokerage services.

**Regular Brokers or Dealers.** The Fund is required to identify any securities of its regular brokerdealers (as defined in Rule 10b-1 under the 1940 Act) or their parents held by the Fund as of the end of the most recent fiscal year. This information is not provided because the Funds had not yet completed their first fiscal year of operations as of the date of this SAI.

No brokerage commission information is provided since the Funds had not yet completed their first fiscal year of operations as of the date of this SAI.

**PORTFOLIO TURNOVER RATE**

The portfolio turnover rate is, in general terms, the percentage obtained by dividing the lesser of the Fund's purchases or sales of securities (excluding short-term instruments and securities received or delivered in-kind) by the average value of the Fund during the period. A rate of 100% indicates that the equivalent of the Fund's entire portfolio has been bought and sold during a year. Higher turnover may increase transaction costs and may affect the amount, timing, and character of distributions for tax purposes. To the extent the Fund realizes net short-term capital gains, distributions attributable to those gains will be treated as ordinary income for federal income tax purposes.

The Fund is new and does not have a portfolio turnover rate to report as of the date of this SAI.

**BOOK ENTRY ONLY SYSTEM**

The Depository Trust Company ("DTC") acts as securities depository for the Shares. Shares are represented by securities registered in the name of DTC or its nominee, Cede & Co., and are deposited with, or on behalf of, DTC. Certificates will not be issued for Shares.

DTC is a limited-purpose trust company and a member of the Federal Reserve System, a "clearing agency" registered with the SEC, and a subsidiary of The Depository Trust & Clearing Corporation. DTC holds securities of its participants ("DTC Participants") and facilitates the clearance and settlement of securities transactions among DTC Participants through electronic book-entry changes in accounts of DTC Participants, thereby eliminating the need for physical movement of certificates. DTC Participants include broker-dealers, banks, trust companies, clearing corporations, and other organizations. Access to the DTC system is also available to others such as banks, brokers, and dealers that clear through or maintain a custodial relationship with a DTC Participant, either directly or indirectly ("Indirect Participants").

Beneficial ownership of Shares is limited to DTC Participants, Indirect Participants, and persons holding interests through DTC Participants or Indirect Participants (collectively, "Beneficial Owners"). Ownership of beneficial interests in Shares is shown on, and the transfer of ownership is effected only through, records maintained by DTC (for DTC Participants) and by DTC Participants (for Indirect Participants and Beneficial Owners). The Trust recognizes DTC or its nominee as the record owner of all Shares for all purposes. Beneficial Owners are not entitled to have Shares registered in their names and will not receive physical delivery of Share certificates. Beneficial Owners must rely on the procedures of DTC and the DTC Participant or Indirect Participant through which they hold Shares to exercise rights of a holder of Shares.

Notices, statements, and other communications to Beneficial Owners will be transmitted through DTC and DTC Participants. Distributions of dividends and other amounts with respect to Shares will be made to DTC or its nominee, which will credit DTC Participants' accounts in proportion to their respective beneficial interests. Payments by DTC Participants to Indirect Participants and to Beneficial Owners will be governed by standing instructions and customary practices and are the responsibility of such DTC Participants and Indirect Participants, and not of the Trust, the Funds, or their service providers.

DTC may discontinue providing depository services with respect to Shares at any time by giving reasonable notice in accordance with its procedures and applicable law. Under such circumstances, the Trust will seek a replacement for DTC to perform its functions at a comparable cost; if a replacement is not available, the Trust may make other arrangements, which may include issuing printed certificates, as permitted by applicable law (and, if required, in a manner satisfactory to the Fund's listing exchange). The Trust, the Funds, and their service providers have no responsibility for records, notices, or payments maintained or transmitted by DTC, DTC Participants, or Indirect Participants.

**PURCHASE AND REDEMPTION OF SHARES IN CREATION UNITS**

The Trust issues and redeems shares of the Fund (the "Shares") only in aggregations of a specified number of Shares ("Creation Units") on a continuous basis, without a sales load but subject to applicable transaction fees. Creation and redemption orders are effected at the net asset value ("NAV") per Share next determined after an order is received in proper form and accepted on a Business Day by the Trust through its transfer agent (the "Transfer Agent") in accordance with an Authorized Participant Agreement (a "Participant Agreement"). The Fund's NAV is calculated on each Business Day as of the scheduled close of regular trading on the primary listing exchange for the Shares (generally 4:00 p.m., Eastern Time). A "Business Day" is any day on which the Fund's primary listing exchange (the "Exchange") is open for regular trading. The Funds do not issue fractional Creation Units. Each Creation Unit consists of 25,000 Shares (or such other amount as the Trust may determine and disclose).

**Fund Deposit.** The consideration for a purchase of a Creation Unit (the "Fund Deposit") generally consists of (i) a designated basket of securities (the "Deposit Securities") together with (ii) a cash amount (the "Cash Component"). The Cash Component equals the difference between the NAV of a Creation Unit and the aggregate value of the Deposit Securities, and may be a positive or negative amount. The Trust may permit or require the substitution of cash in lieu of some or all Deposit Securities ("Deposit Cash"). When the Fund accepts cash (in whole or in part), the Fund may incur costs associated with acquiring portfolio positions that would otherwise have been delivered in kind; such costs may be borne by the Fund, by an Authorized Participant, or otherwise as set forth in the Participant Agreement.

The Fund Deposit (Deposit Securities or Deposit Cash, as applicable, plus the Cash Component) represents the minimum initial and subsequent investment for a Creation Unit. Computation of the Cash Component excludes any stamp duties, transfer taxes, or other similar charges associated with the transfer of beneficial ownership of Deposit Securities, which are the responsibility of the Authorized Participant.

**Daily Dissemination.** On each Business Day, prior to the opening of regular trading on the Exchange (currently 9:30 a.m., Eastern Time), the names and required quantities of Deposit Securities (or the required amount of Deposit Cash, as applicable) for the Fund, together with the Cash Component, are disseminated via the National Securities Clearing Corporation ("NSCC") based on information as of the close of the prior Business Day. The composition of the Fund Deposit is subject to change and may differ from the Fund's portfolio holdings for a variety of reasons (for example, corporate actions, index rebalances, or operational considerations).

**Custom Baskets.** The Fund may accept or deliver "custom baskets" (i.e., baskets that are not a pro rata slice of the Fund's portfolio) consistent with Rule 6c-11 under the Investment Company Act of 1940, as amended (the "1940 Act"). The Adviser has adopted written policies and procedures governing the construction, acceptance, and oversight of custom baskets, which are subject to Board of Trustees (the "Board") oversight.

**Eligibility to Transact; Authorized Participants.** Orders for Creation Units may be placed only by entities that are (i) participants in the NSCC's Continuous Net Settlement system (each, a "Participating Party") or (ii) participants in The Depository Trust Company ("DTC") (each, a "DTC Participant") and, in each case, that have executed a Participant Agreement with respect to the relevant Fund (each such entity, an "Authorized Participant"). An Authorized Participant agrees, among other things, to pay the Cash Component, applicable creation transaction fees, and any taxes or other charges in connection with an order.

An investor transacting through a broker that is not an Authorized Participant must route orders through an Authorized Participant, and such investor may incur additional charges. At any given time, only a limited number of broker-dealers may have executed a Participant Agreement, and only a subset may support all order types or international settlement capabilities.

**Placing Purchase Orders; Cut-Offs.** All orders to purchase Shares directly from the Fund must be for one or more whole Creation Units and must be submitted in the manner and by the deadline specified in the Participant Agreement and/or applicable order form. Unless otherwise specified, the purchase order cut-off time is expected to be 4:00 p.m. Eastern Time and may be modified by the Fund. The date on which a purchase order (or a redemption order, as described below) is received in proper form and accepted is the "Order Placement Date." On days when the Exchange closes earlier than normal, the Funds may require that orders be placed earlier. If a market on which the Fund's portfolio investments principally trade is closed, the Fund generally will not accept orders on such day.

**Delivery of the Fund Deposit; Settlement; Additional Cash Deposit.** Fund Deposits must be delivered by an Authorized Participant through DTC (for equity securities), through the Federal Reserve wire system (for cash), and/or through other arrangements acceptable to the Trust or its agents. The cash portion must be received by the custodian (the "Custodian") no later than the contractual settlement date. The typical settlement cycle for each creation transaction is one Business Day after the trade date ("T+1"), unless otherwise agreed by the Fund and the Authorized Participant or as permitted by Rule 15c6-1 under the Securities Exchange Act of 1934 (the "Exchange Act").

The Funds may permit a creation order to proceed before all Deposit Securities have been received. In such cases, the Authorized Participant must deposit additional cash collateral (the "Additional Cash Deposit") by 4:00 p.m. Eastern Time on the contractual settlement date (or such other time as specified). The Additional Cash Deposit is held in a non-interest bearing account and is subject to increase or decrease until all missing Deposit Securities are received. The Trust may purchase missing Deposit Securities at any time; the Authorized Participant will be liable to the Trust for any costs of such purchases (including any difference between the actual purchase price and the value used for Fund Deposit purposes, plus related transaction costs). Any unused portion of the Additional Cash Deposit will be returned once all missing Deposit Securities have been received or purchased and deposited into the Fund. If the Fund does not receive all required components by the specified time, the order may be canceled; upon written notice to the Transfer Agent, such canceled order may be resubmitted on the next Business Day using the then-current Fund Deposit.

**Deemed Receipt; Proper Form.** An order is deemed received on the Business Day it is placed only if it is in proper form prior to the applicable cut-off time and federal funds in the appropriate amount are deposited with the Custodian on the contractual settlement date by 4:00 p.m. Eastern Time (or such other time as specified). If proper form or funds are not timely received, the order may be rejected and the Authorized Participant may be liable for any resulting losses.

**Issuance of Creation Units.** Except as otherwise provided, Creation Units will not be issued until (i) the Transfer Agent has verified receipt of the required Deposit Securities or Deposit Cash, as applicable, (ii) the Custodian has received the Cash Component and any required Additional Cash Deposit, and (iii) all other conditions to creation have been satisfied. Upon confirmation, the Trust will issue and deliver the Creation Units, typically no later than the contractual settlement date. The Authorized Participant is responsible for any losses resulting from untimely delivery of required components.

**Acceptance or Rejection of Purchase Orders.** The Trust reserves the right to reject any creation order, including if: (1) the order is not in proper form; (2) the Fund Deposit (including the names or quantities of Deposit Securities or the amount of Deposit Cash) does not match the information disseminated through NSCC for that date; (3) the investor(s), upon obtaining the Shares ordered, would beneficially own 80% or more of the outstanding Shares of the Fund (the Trust reserves the right to require information reasonably necessary to determine beneficial ownership for purposes of this 80% test); (4) acceptance of the Fund Deposit would, in the judgment of the Trust, be unlawful; (5) acceptance or receipt of the order would, in the opinion of counsel to the Trust, be unlawful; or (6) circumstances outside the control of the Trust, the Custodian, any sub-custodian, the Transfer Agent, and/or the Adviser make it impracticable to process orders. Illustrative examples include natural disasters; extreme weather; fires or floods; widespread utility or telecommunications outages; market-wide trading halts; or systems failures affecting the Trust, the distributor, the Custodian or any sub-custodian, the Transfer Agent, DTC, NSCC, the Federal Reserve System, or other participants. The Transfer Agent will notify a prospective creator and/or its Authorized Participant of any rejection. The Trust, the Transfer Agent, the Custodian, any sub-custodian, and the distributor have no duty to notify of defects or irregularities in any Fund Deposit and shall not be liable for failure to give such notice. The Trust will exercise any right to reject orders in a manner consistent with Rule 6c-11 and related SEC guidance, including with respect to limited suspensions and extraordinary circumstances, and in a manner designed not to impair the arbitrage mechanism.

All questions as to the composition of the Fund Deposit, the number of shares of each Deposit Security, and the validity, form, eligibility, and acceptance of any securities or cash tendered will be determined by the Trust, and the Trust's determinations will be final and binding.

**Creation Transaction Fees.** A fixed creation transaction fee may be imposed to offset transfer and other transaction costs associated with processing creation orders. The fixed fee is payable to the Custodian (or another service provider, as applicable) and applies to each creation order regardless of the number of Creation Units purchased in that order. The fixed fee may be changed from time to time and may be waived for certain orders if the Fund determines to waive all or part of the costs, or if another party (such as the Adviser) agrees to pay such fee.

In addition, for cash creations, partial cash creations, or non-standard orders, a variable fee payable to the Fund of up to the maximum shown below, which may be charged in addition to the fixed transaction fee, may be charged to cover the Fund's trading costs, taxes, and other expenses related to purchasing portfolio investments with cash. The Adviser may determine not to impose a variable fee when it believes doing so is in the best interests of shareholders.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Name of Fund | &nbsp;&nbsp;Fixed Creation<br>Transaction Fee | &nbsp;&nbsp;Maximum Variable<br>Transaction Fee |
| Inside Ownership 100 ETF ("OWN")  | &nbsp;&nbsp;$300 | &nbsp;&nbsp;2.00% |

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Investors who use the services of a broker or other intermediary may be charged a fee for such services. Investors are responsible for any costs of transferring securities to or from their accounts as part of the creation process.

**Risks of Purchasing Creation Units.** Purchases of Creation Units directly from the Fund involve certain legal risks. Because Shares may be continuously offered, a "distribution" could be occurring at any time. Depending on the facts and circumstances, activities of a shareholder may cause the shareholder to be deemed a statutory underwriter under the Securities Act of 1933 (the "Securities Act") and subject to prospectus delivery and liability provisions. For example, a shareholder may be deemed a statutory underwriter if it purchases Creation Units, breaks them into Shares, and sells those Shares directly to customers, or combines the creation of new Shares with an active selling effort. Whether a person is an underwriter depends on all facts and circumstances. Dealers participating in a distribution and dealing with Shares as part of an "unsold allotment" within the meaning of Section 4(a)(3)(C) of the Securities Act may be unable to rely on the prospectus delivery exemption provided by Section 4(a)(3) of the Securities Act.

**Redemption.**

Shares may be redeemed only in Creation Units at the NAV next determined after a redemption request in proper form is received and accepted by the Fund through the Transfer Agent on a Business Day. Except upon liquidation of the Fund, the Trust does not redeem Shares in amounts less than a Creation Unit. Investors who are not Authorized Participants must accumulate sufficient Shares in the secondary market to constitute a Creation Unit to redeem. There can be no assurance that secondary-market liquidity will always permit assembly of a Creation Unit; investors should expect to incur brokerage and other costs in connection with aggregating Shares.

Prior to the opening of regular trading on the Exchange on each Business Day, the Custodian, through NSCC, makes available the list of names and quantities of portfolio securities (the "Fund Securities") and the cash amount, if any, that will be applicable to redemption requests received that day in proper form. Fund Securities received upon redemption may differ from the Deposit Securities applicable to creations.

Redemption proceeds are paid in kind, in cash, or a combination thereof, as determined by the Trust in its discretion. For in-kind redemptions, redemption proceeds for a Creation Unit generally consist of the Fund Securities announced for that day, plus or minus a cash amount equal to the difference between the NAV of the Shares being redeemed and the value of the Fund Securities (the "Cash Redemption Amount"), less applicable fees. When the value of the Fund Securities exceeds the NAV of the Shares being redeemed, the redeeming shareholder will be required to pay the difference in cash through its Authorized Participant. The Trust may, in its discretion, substitute cash for any Fund Security.

The typical settlement cycle for each redemption transaction is T+1, unless otherwise agreed by the Fund and the Authorized Participant or as permitted by Rule 15c6-1 under the Exchange Act. In certain cases (for example, due to local market holidays or other market conditions), settlement of redemption proceeds may occur later.

**Redemption Transaction Fees.** A fixed redemption transaction fee may be imposed to offset transfer and other transaction costs associated with processing redemption orders. The fixed fee is payable to the Custodian (or another service provider, as applicable) and applies to each redemption order, regardless of the number of Creation Units redeemed. The fixed fee may be changed from time to time and may be waived for certain orders if the Fund determines to waive all or part of the costs, or if another party (such as the Adviser) agrees to pay such fee.

In addition, for cash redemptions, partial cash redemptions, or non-standard orders, a variable fee payable to the Fund of up to the maximum shown below, which may be charged in addition to the fixed transaction fee, may be charged to cover the Fund's trading costs, taxes, and other expenses related to selling portfolio investments to raise cash. The Adviser may determine not to impose a variable fee when it believes doing so is in the best interests of shareholders.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Name of Fund | &nbsp;&nbsp;Fixed Redemption<br>Transaction Fee | &nbsp;&nbsp;Maximum Variable<br>Transaction Fee |
| Inside Ownership 100 ETF | &nbsp;&nbsp;$300 | &nbsp;&nbsp;2.00% |

---

Investors who use the services of a broker or other intermediary may be charged a fee for such services. Investors are responsible for any costs of transferring Fund Securities from the Trust to their account or as otherwise directed.

**Procedures for Redemption of Creation Units; Cut-Offs.** Redemption orders must be submitted in proper form to the Transfer Agent by an Authorized Participant prior to 4:00 p.m. Eastern Time (or such other time as specified in the Participant Agreement and/or applicable order form). A redemption request is in proper form if: (i) the Authorized Participant has transferred, or caused to be transferred, the Creation Unit(s) being redeemed through DTC to the account of the Transfer Agent by the time specified; and (ii) the Transfer Agent has received an acceptable redemption request from the Authorized Participant within the time periods specified. If Shares are not received through DTC's facilities by the required time, or the request otherwise is not in proper form, the redemption request will be rejected.

**Additional Redemption Procedures.** A redeeming shareholder or an Authorized Participant acting on its behalf must maintain appropriate custody arrangements to receive Fund Securities. The Trust may, in its discretion, require or permit cash redemptions. In either case, the redeeming investor will receive a cash amount equal to the NAV of the Shares next determined after receipt of a redemption request in proper form, less applicable fees and charges (including any variable fee for cash redemptions). Upon request, the Trust may deliver a basket of securities that differs from the announced Fund Securities but does not differ in NAV.

Redemptions in kind are subject to applicable federal and state securities laws. The Trust reserves the right to redeem Creation Units for cash to the extent it could not lawfully deliver specific Fund Securities or could not do so without first registering such securities. An Authorized Participant or an investor for which it is acting that is subject to a legal restriction with respect to a particular Fund Security may receive an equivalent amount of cash. An Authorized Participant that is not a "qualified institutional buyer" ("QIB") as defined in Rule 144A under the Securities Act will be unable to receive Fund Securities that are restricted securities eligible for resale under Rule 144A; the Trust may require written confirmation of QIB status as a condition to delivery of such securities.

**Suspension of Redemptions.** The right of redemption may be suspended or the date of payment postponed: (1) for any period when the Exchange is closed (other than customary weekend and holiday closings); (2) for any period when trading on the Exchange is suspended or restricted; (3) for any period when an emergency exists that makes it not reasonably practicable to dispose of Shares or determine NAV; or (4) in such other circumstances as are permitted by the SEC. The Trust will administer any suspension in a manner consistent with Rule 6c-11 and related SEC guidance and in a manner designed not to impair the arbitrage mechanism.

**DETERMINATION OF NET ASSET VALUE**

NAV per Share for the Fund is computed by dividing the value of the Fund's net assets (the value of total assets minus total liabilities) by the total number of Shares outstanding, rounded to the nearest cent. Expenses and fees (including any management fees) accrue daily and are reflected in the determination of NAV.

The NAV of the Fund is calculated by the Administrator as of the scheduled close of regular trading on the Fund's primary listing exchange (generally 4:00 p.m., Eastern Time) on each day that the exchange is open for regular trading. If market closures or early closes affect particular asset classes (for example, an early close for certain fixed-income markets announced by the Securities Industry and Financial Markets Association, "SIFMA"), valuations for those holdings may reflect the earlier close on such day.

In valuing portfolio investments, the Fund generally uses market-based valuations. Prices may be obtained from one or more pricing services, directly from an exchange or trading venue, from quotations of major market makers or dealers, or, where appropriate, using amortized cost for short-term instruments. For investments that trade on an exchange, a market valuation generally refers to the last reported sale price or official closing price. Investments and other assets (and liabilities) denominated in currencies other than U.S. dollars are converted to U.S. dollars at current market rates as quoted by one or more sources on the valuation date.

When market quotations are not "readily available" or are deemed unreliable, the Fund will determine a fair value in accordance with Rule 2a-5 under the Investment Company Act of 1940. The Board has adopted valuation policies and procedures and has designated the Adviser as the Fund's valuation designee (the "Valuation Designee") pursuant to Rule 2a-5 to perform fair value determinations, subject to Board oversight. Fair value methodologies may consider, among other things, evaluated prices from pricing services, model inputs, observable market data, corporate actions, trading halts, significant events occurring after market close, and, for derivatives, counterparty quotations and collateral. The use of fair value prices may result in values that differ from quoted or published prices and may cause the Fund's NAV to differ from the value of an index at a point in time.

**DIVIDENDS AND DISTRIBUTIONS**

The following supplements, and should be read with, the Prospectus section titled "Dividends, Distributions, and Taxes."

**General policies.** The Fund intends to distribute substantially all of its net investment income, if any, at least annually, and to distribute any net realized capital gains to shareholders at least annually. The Funds may make additional distributions as necessary to meet distribution requirements under the Internal Revenue Code of 1986, as amended (the "Code"), in a manner consistent with the Investment Company Act of 1940 and to minimize federal excise taxes.

Distributions of income and capital gains, if any, are declared and paid in cash. Dividends and other distributions on Shares are made on a pro rata basis to beneficial owners of record through Depository Trust Company ("DTC") participants and indirect participants, with proceeds transmitted by the Trust to DTC for allocation to DTC participants and then to beneficial owners.

The Trust may declare special dividends or other distributions if, in its reasonable discretion, such action is necessary or advisable to maintain the Fund's status as a regulated investment company ("RIC") or to avoid Fund-level income or excise taxes on undistributed amounts. The Fund intends to make distributions in amounts and at times intended to avoid the 4% federal excise tax described under "Federal Income Taxes" below.

Use of derivatives may cause the Fund to recognize income, gain, or loss for tax and accounting purposes without a corresponding receipt or payment of cash in the same period. As a result, the Fund may be required to sell investments, including derivatives, at times it would not otherwise do so in order to meet distribution requirements.

**Dividend reinvestment service.** The Trust does not offer a DTC book-entry dividend reinvestment service. However, certain broker-dealers may offer a dividend reinvestment service for beneficial owners through DTC participants. Investors should contact their brokers to determine availability, applicable procedures, and any deadlines. If such a service is used, distributions will be reinvested in additional whole Shares at the then-current NAV, and such reinvested amounts will be taxable to the same extent as if received in cash.

**FEDERAL INCOME TAXES**

The following is a summary of certain U.S. federal income tax considerations generally affecting the Funds and their shareholders. It supplements the Prospectus and is not a complete discussion of all tax matters that may be relevant. This summary is based on current provisions of the Code, Treasury regulations, judicial decisions, and administrative rulings and guidance, all of which are subject to change (possibly with retroactive effect). Investors should consult their own tax advisers about federal, state, local, and foreign tax consequences to them in light of their particular circumstances.

**Taxation of the Funds.** The Fund intends to elect and qualify each year for treatment as a RIC under the Code. If the Fund qualifies as a RIC and distributes its income and gains in a timely manner to shareholders, the Fund generally will not be subject to U.S. federal income tax on the income and gains it distributes. To qualify as a RIC, among other requirements, the Fund must (1) distribute in each taxable year at least 90% of its "investment company taxable income" and 90% of its net tax-exempt income, if any (the "Distribution Requirement"); (2) derive at least 90% of its gross income each taxable year from certain qualifying sources such as dividends, interest, gains from the sale or other disposition of stock, securities, or foreign currencies, or income derived with respect to its business of investing in such stock, securities, or currencies (the "Qualifying Income Requirement"); and (3) satisfy certain asset diversification tests at the end of each quarter (the "Diversification Requirement").

To the extent the Fund invests in instruments that may generate income that is not qualifying income (which can include certain derivatives), the Fund intends to monitor and limit such investments so that its non-qualifying income does not exceed 10% of gross income. If the Fund were to fail the Qualifying Income Requirement or the Diversification Requirement, relief provisions may be available in limited circumstances if the failure is due to reasonable cause and not willful neglect and the Fund pays a penalty tax and/or takes corrective action. If relief were not available and the Fund failed to qualify for RIC treatment for a taxable year, the Fund would be subject to tax at the Fund level on all of its taxable income at corporate rates, and distributions from earnings and profits (including distributions of net capital gain) would be taxable to shareholders as ordinary income. The Fund could be required to recognize and distribute earnings and profits as a condition to requalifying as a RIC in a subsequent year.

The Fund may elect to treat part or all of certain "late-year losses" as incurred in the following taxable year for purposes of determining its taxable income and distributions. Net capital losses (capital losses in excess of capital gains) generally may be carried forward indefinitely by a RIC to offset future capital gains, subject to limitations. The carryover of losses may be limited following certain ownership changes.

The Fund may be subject to a 4% nondeductible federal excise tax on certain undistributed amounts if it does not distribute during each calendar year at least (i) 98% of its ordinary income for the calendar year and (ii) 98.2% of its capital gain net income for the one-year period ending on October 31 (or, if the Fund makes an election, for its fiscal year), plus any shortfalls from the prior year. The Funds intend to make distributions in amounts and at times intended to minimize excise tax, but there can be no assurance that all such liability will be eliminated.

If the Fund retains net capital gain, it may designate the retained amount as "undistributed capital gains" in a notice to shareholders. In that case, shareholders would (i) be required to include their share of such undistributed amount in income as long-term capital gain, (ii) be entitled to a credit for their share of the tax paid by the Fund on such undistributed amount, and (iii) increase their tax basis in Shares by the excess of the amount included in income over the tax deemed paid.

**Taxation of shareholders - distributions.** Distributions of the Fund's "investment company taxable income" (computed without regard to the dividends-paid deduction) are taxable to shareholders as ordinary income, whether paid in cash or reinvested. Distributions of the Fund's net capital gain (net long-term capital gains in excess of net short-term capital losses) are taxable as long-term capital gains, regardless of how long a shareholder has held Shares. A portion of ordinary income dividends paid to non-corporate shareholders may be eligible to be taxed at the reduced rates applicable to "qualified dividend income" if certain holding period and other requirements are met by both the Fund and the shareholder. To the extent properly reported, certain dividends received by corporate shareholders may be eligible for the dividends-received deduction, subject to holding period and other limitations.

Distributions are generally taxable when paid; however, any dividend declared in October, November, or December with a record date in such month and paid in January is treated for U.S. federal income tax purposes as received on December 31 of the year declared. Distributions may also be subject to state and local taxes.

If the Fund's distributions exceed its current and accumulated earnings and profits, all or a portion of such excess will be treated as a return of capital to shareholders, reducing each shareholder's tax basis in Shares (and, after such basis is reduced to zero, resulting in capital gain).

**Taxation of shareholders - sale or exchange of Shares.** A sale or other taxable disposition of Shares generally will result in a capital gain or loss equal to the difference between the amount realized and the shareholder's adjusted tax basis in the Shares. The gain or loss will be long-term if the Shares were held for more than one year, and short-term otherwise. Any loss realized on a disposition of Shares held for six months or less will be treated as long-term capital loss to the extent of any amounts treated as long-term capital gain that were distributed (or deemed distributed) with respect to such Shares. Losses may be disallowed under the "wash sale" rules if substantially identical Shares are acquired within 30 days before or after the disposition. Shareholders should consult their brokers regarding available cost-basis reporting methods and elections.

Special and Complex Rules Applicable to Derivatives.

The Funds' investments in derivatives are subject to special and complex U.S. federal income tax rules that can affect the character, timing, and amount of the Fund's income, gains, losses, and distributions.

Certain exchange-traded futures and options may be treated as "Section 1256 contracts" and are required to be marked to market at year end. Gains or losses on Section 1256 contracts generally are treated as 60% long-term and 40% short-term capital gain or loss, regardless of holding period, and may be required to be recognized for tax purposes even if no corresponding cash is received.

Payments (or accruals) under swap agreements and other non-Section 1256 derivatives generally are treated as ordinary income or loss. The "straddle," "wash sale," and "constructive sale" rules may defer losses, accelerate recognition of gains, or otherwise affect the character of the Fund's income and gains. The Fund's use of derivatives could also affect whether the Fund has made sufficient distributions to maintain its qualification as a regulated investment company and to avoid fund-level tax. Shareholders should consult their tax advisers regarding how these rules may affect their own tax situation. See Federal Income Taxes in this SAI for additional details.

**Creations and redemptions by Authorized Participants.** An Authorized Participant that exchanges securities for Creation Units generally will recognize gain or loss equal to the difference between the market value of the Creation Units at the time and the sum of the Authorized Participant's aggregate basis in the securities surrendered plus the cash paid, if any. An Authorized Participant that redeems Creation Units generally will recognize gain or loss equal to the difference between the Authorized Participant's basis in the Creation Units and the sum of the aggregate market value of any securities received plus the cash received, if any. The Internal Revenue Service may take the position that a loss realized upon an exchange of securities for Creation Units may be disallowed under the wash sale rules (for an exchanger that does not mark-to-market) or on the basis that there has been no significant change in economic position. If, after a creation, a purchaser (or group) would own 80% or more of the Fund's outstanding Shares and Section 351 of the Code otherwise would apply, the Fund may reject the order and may require beneficial ownership information reasonably necessary to evaluate the application of Section 351. If the Fund nonetheless issues Creation Units in such circumstances, the Authorized Participant may not recognize gain or loss on the exchange. Authorized Participants should consult their own tax advisers.

**Taxation of Fund investments.** Certain investments (including, without limitation, derivatives, foreign currency contracts, and transactions subject to the "straddle," "constructive sale," or "mark-to-market" rules) may be subject to complex provisions of the Code that, among other things, could affect the character of gains and losses realized by the Fund, accelerate the recognition of income to the Fund, defer losses, or affect whether income is qualifying income for RIC purposes. These rules may also require the Fund to recognize income or gains without a corresponding receipt of cash, potentially requiring the Fund to sell securities to meet the Distribution Requirement. The Fund intends to monitor transactions, make appropriate elections, and maintain books and records as required to mitigate adverse tax consequences and preserve RIC status.

**Backup withholding and reporting.** The Fund may be required to withhold federal income tax ("backup withholding") from dividends, capital gain distributions, and redemption proceeds payable to shareholders who fail to provide a correct taxpayer identification number, who are subject to backup withholding due to under-reporting, who fail to certify that they are not subject to backup withholding, or who fail to certify their U.S. status. Backup withholding is not an additional tax and amounts withheld may be credited against a shareholder's federal income tax liability.

**Net investment income tax.** Certain individuals, trusts, and estates are subject to a 3.8% tax on their "net investment income," (the "NII tax") which generally includes distributions from the Fund and net gains from the sale or other disposition of Shares.

**Non-U.S. shareholders.** Distributions to non-U.S. shareholders generally will be subject to U.S. withholding tax at the rate of 30% (or a lower applicable treaty rate) to the extent derived from ordinary income. Subject to certain requirements, the Fund may report a portion of its distributions as "interest-related dividends" or "short-term capital gain dividends," which generally are exempt from such withholding for non-U.S. shareholders; special rules and exceptions apply, including for individuals present in the United States for 183 days or more during the year. Gains realized by non-U.S. shareholders on the sale of Shares generally are not subject to U.S. federal income tax, subject to certain exceptions. Non-U.S. shareholders may be subject to backup withholding if they fail to provide required certifications.

**FATCA.** Under the Foreign Account Tax Compliance Act ("FATCA"), the Fund may be required to withhold 30% on ordinary income distributions paid to certain foreign financial institutions and non-financial foreign entities that fail to satisfy documentation, reporting, or other requirements. FATCA may also affect the Fund's returns on certain investments. Investors should consult their tax advisers regarding FATCA.

**Tax-exempt shareholders.** Tax-exempt investors (including retirement plans and IRAs) are generally exempt from federal income tax on Fund distributions and gains, except to the extent that such amounts constitute unrelated business taxable income ("UBTI"). In certain circumstances, investments by the Fund (for example, in residual interests of real estate mortgage investment conduits or certain real estate investment trusts) could generate UBTI to tax-exempt shareholders. Tax-exempt investors should consult their tax advisers.

**Certain reporting.** Shareholders may be required to file IRS Form 8886 if they recognize a loss on a disposition of Shares that exceeds applicable thresholds. Significant penalties may apply for failure to comply with reporting requirements. The fact that a loss is reportable does not affect whether the treatment of the loss is proper.

The tax information provided here is only a summary of certain considerations. Prospective investors should consult their own tax advisers regarding the U.S. federal, state, local, and foreign tax consequences of an investment in the Funds.

**FINANCIAL STATEMENTS**

The Funds have not yet commenced investment operations and, therefore, have not produced financial statements. Once produced, you can obtain copies of the Annual Report without charge by calling the Fund at (855) 552-6744 or visiting the SEC's website at www.sec.gov.

**CORGI ETF TRUST I**

**PART C: OTHER INFORMATION**

**Item 28. Exhibits**

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| | |
|:---|:---|
| Exhibit No. | Description of Exhibit |
| (a)(i)  | [Certificate of Trust. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (a)(i).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99ai.htm) |
| (a)(ii) | [Certificate of Amendment to Certificate of Trust. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (a)(ii).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99aii.htm)  |
| (a)(iii)  | [Amended and Restated Agreement and Declaration of Trust. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (a)(iii).](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99aiii.htm) |
| (b) | [By-Laws. Incorporated by reference to Accession No. 0002078265-25-000002, Exhibit (b).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99b.htm)  |
| (c)  | Instruments Defining Rights of Security Holders - See relevant portions of Declaration of Trust and By-Laws.  |
| (d)(i) | [Investment Advisory Agreement between the Registrant and Corgi Strategies, LLC. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (d)(i).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99di.htm)  |
| (d)(ii)  | [Amendment No. 1 to the Investment Advisory Agreement between the Registrant and Corgi Strategies, LLC. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (d)(ii)](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99dii.htm) |
| (e)(i) | [Distribution Agreement between the Trust and Paralel Distributors LLC. Incorporated by reference to the Registrants Pre-Effective Amendment No. 1 on Form N-1A, filed October 24, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000006, Exhibit (e)(i).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000006/ex99e1_distribution_prl.htm)  |
| (e)(ii) | [Amendment No. 1 to the Distribution Agreement between the Trust and Paralel Distributors LLC. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (e)(ii)](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99eii.htm) |
| (e)(iii) | [Amendment No. 2 to the Distribution Agreement between the Trust and Paralel Distributors LLC. Filed herewith.](Ex-eiii.htm) |
| (e)(iv)  | [Form of Authorized Participant Agreement. Incorporated by reference to the Registrants Pre-Effective Amendment No. 1 on Form N-1A, filed October 24, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000006, Exhibit (e)(ii).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000006/ex99e2_ap_form.htm) |
| (f) | Not applicable. |
| (g)(i) | [Custodian Agreement between the Trust and U.S. Bank National Association. Incorporated by reference to the Registrants Pre-Effective Amendment No. 1 on Form N-1A, filed October 24, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000006, Exhibit (g).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000006/ex99g_custody_usbna.htm) |
| (g)(ii) | [First Amendment to Custodian Agreement between the Trust and U.S. Bank National Association. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (g)(ii)](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99giiCustody.htm) |
| (g)(iii) | [Second Amendment to Custodian Agreement between the Trust and U.S. Bank National Association. Filed herewith.](ex-giii.htm) |
| (g)(iv) | [Third Amendment to Custodian Agreement between the Trust and U.S. Bank National Association. Filed herewith.](ex-giv.htm) |
| (h)(i) | [Fund Administration, Fund Accounting and Transfer Agent Services Agreement between the Registrant and U.S. Bank Global Fund Services. Incorporated by reference to the Registrants Pre-Effective Amendment No. 1 on Form N-1A, filed October 24, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000006, Exhibit (h)(i).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000006/ex99h1_admin_acct_ta.htm)  |
| (h)(ii)  | [First Amendment to the Fund Administration, Fund Accounting and Transfer Agent Services Agreement between the Registrant and U.S. Bank Global Fund Services. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (h)(ii)](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99hiiFS.htm) |
| (h)(iii) | [Second Amendment to the Fund Administration, Fund Accounting and Transfer Agent Services Agreement between the Trust and U.S. Bank Global Fund Services. Filed herewith.](ex-hiii.htm) |
| (h)(iv) | [Third Amendment to the Fund Administration, Fund Accounting and Transfer Agent Services Agreement between the Trust and U.S. Bank Global Fund Services. Filed herewith.](ex-hiv.htm) |
| (h)(v) | Not separately filed. The services described in Item 28(h)(v) are provided under the agreement filed as Exhibit (h)(i). |
| (h)(vi)  | [Index License Agreement. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed March 2, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000028, Exhibit (h)(iv).](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000028/ex99hiv.htm) |
| (i) | [Opinion and Consent of Counsel. Filed herewith.](ex-i.htm) |
| (j)  | [Consent of Independent Registered Public Accounting Firm. Filed herewith.](ex-j.htm) |
| (k) | Not applicable. |
| (l)  | [Form of Subscription Agreement. Incorporated by reference to the Registrants Pre-Effective Amendment No. 1 on Form N-1A, filed October 24, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000006, Exhibit (l).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000006/ex99l_seed_subscription.htm) |
| (m)(i) | [Rule 12b-1 Plan. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (m).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99m.htm)  |
| (m)(ii) | [Amended Schedule A to the Rule 12b-1 Distribution and Shareholder Service Plan. Incorporated by reference to the Registrant's Post-Effective Amendment on Form N-1A, filed April 29, 2026 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-26-000058, Exhibit (m)(ii)](https://www.sec.gov/Archives/edgar/data/2078265/000207826526000058/ex99mii.htm) |
| (n)  | Not applicable.  |
| (o) | Reserved. |
| (p)(i)  | [Joint Code of Ethics for the Registrant and Corgi Strategies, LLC. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (p)(i).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99pi.htm) |
| (p)(ii) | Reserved. |
| (q)  | [Powers of Attorney. Incorporated by reference to the Registrants Form N-1A filed August 25, 2025 (File Nos. 333-289838; 811-24117), Accession No. 0002078265-25-000002, Exhibit (q).](https://www.sec.gov/Archives/edgar/data/2078265/000207826525000002/ex99q.htm) |

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**Item 29. Persons Controlled by or Under Common Control with Registrant**

No person is directly or indirectly controlled by or under common control with the Registrant.

**Item 30. Indemnification**

Reference is made to Article IX of the Registrant's Agreement and Declaration of Trust. In general, that provision authorizes indemnification of Trustees, officers, employees, and agents of the Trust for liabilities and expenses arising in connection with their service to the Trust, subject to the limitations set forth therein and under applicable law.

Pursuant to Rule 484 under the Securities Act of 1933, as amended (the "Securities Act"), the Registrant furnishes the following undertaking: "Insofar as indemnification for liability arising under the Securities Act may be permitted to Trustees, officers, and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that, in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable. If a claim for indemnification against such liabilities is made (other than reimbursement by the Registrant of expenses incurred or paid by a Trustee, officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such Trustee, officer, or controlling person in connection with the securities being registered, the Registrant will, unless its counsel determines that the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification is against public policy as expressed in the Securities Act, and the Registrant will be bound by the court's final adjudication of the issue."

**Item 31. Business and Other Connections of Investment Adviser** 

**Corgi Strategies, LLC** - SEC File No. 801-134212

This item incorporates by reference the Uniform Application for Investment Adviser Registration (Form ADV) of Corgi Strategies, LLC, which is on file with the Securities and Exchange Commission. The Form ADV is available at www.adviserinfo.sec.gov.

The other business activities of the officers and managing members of the adviser are described in its Form ADV, including Schedules A and D, which are incorporated by reference.

**Item 32. Principal Underwriter**

The principal underwriter for the Funds (the "Distributor") will be Paralel Distributors LLC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Cullen Funds (6 series); Collaborative Investment Series Trust (7 series); Elevation Series Trust (37 Series); PFS Funds (5 series); Azzad Funds Trust (2 Series); Reaves Utility Income Fund (ATM Offering); Coller Secondaries Private Equity Opportunities Fund; Coller Private Credit Secondaries Fund; HarbourVest Private Investments Fund; Octagon XAI CLO Income Fund, XAI Octagon Floating Rate & Alternative Income Trust (ATM Offering), Shelton Equity Premium Income ETF, The Pre-IPO and Growth Fund, Wisdom Short Duration Income Fund & Wisdom Short Term Government Fund.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) None.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) None.

**Item 33. Location of Accounts and Records**

The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 are maintained at the following locations:

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| | |
|:---|:---|
| Records Relating to: | Are located at: |
| Registrant's Fund Administrator, Fund Accountant<br>and Transfer Agent  | U.S. Bancorp Fund Services, LLC (d/b/a U.S. Bank Global Fund Services)<br>777 E. Wisconsin Ave.<br>Milwaukee, WI 53202  |
| Registrant's Custodian  | U.S. Bank National Association<br>Lunken Operations Center<br>CN-OH-L2GL<br>5065 Wooster Rd<br>Cincinnati, OH 45226  |
| Registrant's Principal Underwriter  | Paralel Distributors LLC<br>1700 Broadway, Suite 2100<br>Denver, CO 80290  |
| Registrant's Investment Adviser  | Corgi Strategies, LLC<br>425 Bush St, Suite 500<br>San Francisco, CA 94104  |

---

Item 34. Management Services

Not applicable.

Item 35. Undertakings

Not applicable.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended, the Registrant has duly caused this Registration Statement on Form N-1A to be signed on its behalf by the undersigned, duly authorized, in San Francisco, California, on May 28, 2026.

---

| |
|:---|
| Corgi ETF Trust I |
| /s/ Emily Z. Yuan  |
| President and Principal Executive Officer  |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities indicated on May 28, 2026.

---

| | |
|:---|:---|
| Signature | Title |
| /s/ Emily Z. Yuan  | President and Principal Executive Officer; Trustee  |
| Emily Z. Yuan  |  |
| /s/ Nicolas S. Laqua  | Trustee; Chair; Principal Financial Officer;  |
| Nicolas S. Laqua  | Principal Accounting Officer (Treasurer)  |
| /s/ Conor M. Murray  | Lead Independent Trustee  |
| Conor M. Murray  |  |
| /s/ Bryant C. Lee  | Trustee  |
| Bryant C. Lee  |  |
| /s/ Jennifer X. Benson  | Trustee  |
| Jennifer X. Benson  |  |

---

## Ex-99.E

**AMENDMENT NO. 2 TO THE** 

 **DISTRIBUTION AGREEMENT** 

This Amendment No. 2 to the Distribution Agreement is entered into as of May 28, 2026 (this "Amendment"), by and between Corgi ETF Trust I, a Delaware statutory trust (the "Trust"), on behalf of each of its series listed on Exhibit A hereto, effective with respect to each such series upon the commencement of operations of such series (each, a "Fund" and collectively, the "Funds"), and Paralel Distributors LLC, a Delaware limited liability company (the "Distributor").

WHEREAS, the Trust and the Distributor entered into that certain Distribution Agreement, dated as of October 21, 2025, as amended (the "Agreement"); and

WHEREAS, the Trust and the Distributor desire to amend the Agreement to update Exhibit A thereto to reflect the addition of certain new Funds, which shall become subject to the Agreement upon the commencement of operations of each such Fund.

NOW, THEREFORE, in consideration of the mutual promises and undertakings herein contained, the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp; · **Definitions.** Capitalized terms used herein but not defined shall have the meanings ascribed to such terms in the Agreement.

&nbsp;&nbsp;&nbsp;&nbsp; · **Amendment.** Effective as of the date of this Amendment, Exhibit A to the Agreement is hereby deleted in its entirety and replaced with Exhibit A attached hereto. Each Fund listed on Exhibit A attached hereto shall become subject to the Agreement upon the commencement of operations of such Fund.

&nbsp;&nbsp;&nbsp;&nbsp; · **Miscellaneous.** Except as expressly amended hereby, the Agreement shall remain in full force and effect. Nothing contained herein shall be construed as a waiver or modification of any existing rights or obligations under the Agreement, except as expressly modified hereby. This Amendment may be executed in counterparts, each of which shall be deemed an original, and all of which together shall constitute one instrument.

[Signature page follows] <br>

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed by a duly authorized officer as of the date first written above.

---

| | |
|:---|:---|
|  | &nbsp;&nbsp; **CORGI ETF TRUST I**  |
|  | &nbsp;&nbsp; A Delaware statutory trust  |
| &nbsp;&nbsp; By:  | &nbsp;&nbsp; <u>/s/ Emily Yuan</u>  |
| &nbsp;&nbsp; Name:  | &nbsp;&nbsp; Emily Yuan  |
| &nbsp;&nbsp; Title:  | &nbsp;&nbsp; President, Corgi Strategies, LLC  |

---

---

| | |
|:---|:---|
|  | &nbsp;&nbsp; **PARALEL DISTRIBUTORS LLC**  |
|  | &nbsp;&nbsp; A Delaware limited liability company  |
| &nbsp;&nbsp; By:  | &nbsp;&nbsp; <u>/s/ Bradley Swenson</u>  |
| &nbsp;&nbsp; Name:  | &nbsp;&nbsp; Bradley Swenson  |
| &nbsp;&nbsp; Title:  | &nbsp;&nbsp; President  |

---

 **EXHIBIT A** 

Funds

Each Fund listed below shall become subject to the Agreement upon the commencement of operations of such Fund.

&nbsp;&nbsp;&nbsp;&nbsp; 1. Founder-Led ETF

&nbsp;&nbsp;&nbsp;&nbsp; 2. Founder-Led 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 3. Corgi Mag 7 ETF

&nbsp;&nbsp;&nbsp;&nbsp; 4. Corgi Bay Area Based ETF

&nbsp;&nbsp;&nbsp;&nbsp; 5. Corgi NYC Based ETF

&nbsp;&nbsp;&nbsp;&nbsp; 6. Corgi Aerospace & Commercial Aviation ETF

&nbsp;&nbsp;&nbsp;&nbsp; 7. Corgi AI Cybersecurity ETF

&nbsp;&nbsp;&nbsp;&nbsp; 8. Corgi Battery Energy Storage Systems ETF

&nbsp;&nbsp;&nbsp;&nbsp; 9. Corgi Beauty, Skincare & Aesthetics ETF

&nbsp;&nbsp;&nbsp;&nbsp; 10. Corgi Coffee & Energy Drinks ETF

&nbsp;&nbsp;&nbsp;&nbsp; 11. Corgi Crypto Infrastructure ETF

&nbsp;&nbsp;&nbsp;&nbsp; 12. Corgi Data & Surveillance ETF

&nbsp;&nbsp;&nbsp;&nbsp; 13. Corgi Genomics & Precision Medicine ETF

&nbsp;&nbsp;&nbsp;&nbsp; 14. Corgi High Voltage Grid Equipment ETF

&nbsp;&nbsp;&nbsp;&nbsp; 15. Corgi Lifestyle Brands ETF

&nbsp;&nbsp;&nbsp;&nbsp; 16. Corgi Longevity Consumer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 17. Corgi Natural Gas Power & Turbines ETF

&nbsp;&nbsp;&nbsp;&nbsp; 18. Corgi Ports, Rail & Freight ETF

&nbsp;&nbsp;&nbsp;&nbsp; 19. Corgi Quantum Computing ETF

&nbsp;&nbsp;&nbsp;&nbsp; 20. Corgi Robots & Humanoids ETF

&nbsp;&nbsp;&nbsp;&nbsp; 21. Corgi Shipping & Global Logistics ETF

&nbsp;&nbsp;&nbsp;&nbsp; 22. Corgi Sports Betting & Gambling ETF

&nbsp;&nbsp;&nbsp;&nbsp; 23. Corgi Travel & Leisure ETF

&nbsp;&nbsp;&nbsp;&nbsp; 24. Corgi U.S. War Machine ETF

&nbsp;&nbsp;&nbsp;&nbsp; 25. Corgi Buy Now Pay Later ETF

&nbsp;&nbsp;&nbsp;&nbsp; 26. Corgi Space & Satellite Communications ETF

&nbsp;&nbsp;&nbsp;&nbsp; 27. Corgi Digital Banking & Fintech Infrastructure ETF

&nbsp;&nbsp;&nbsp;&nbsp; 28. Corgi Lithography & Semiconductor Photonics ETF

&nbsp;&nbsp;&nbsp;&nbsp; 29. Corgi Drones & Urban Air Mobility ETF

&nbsp;&nbsp;&nbsp;&nbsp; 30. Corgi IP Licensing & Royalties ETF

&nbsp;&nbsp;&nbsp;&nbsp; 31. Corgi All World 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 32. Corgi Brazil 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 33. Corgi China 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 34. Corgi Chinese Internet 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 35. Corgi Emerging Markets 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 36. Corgi Europe Equities 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 37. Corgi Ex-U.S. Equities 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 38. Corgi Gold 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 39. Corgi India 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 40. Corgi U.S. Large-Cap 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 41. Corgi U.S. Mega-Cap Growth 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 42. Corgi U.S. Mid-Cap 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 43. Corgi Platinum 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 44. Corgi Silver 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 45. Corgi U.S. Small-Cap 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 46. Corgi South Korea 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 47. Corgi Taiwan 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 48. Corgi Total U.S. Market 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 49. Corgi U.S. Biotech 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 50. Corgi U.S. Consumer Discretionary 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 51. Corgi U.S. Consumer Staples 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 52. Corgi U.S. Energy 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 53. Corgi U.S. Financials 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 54. Corgi U.S. Growth 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 55. Corgi U.S. Healthcare 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 56. Corgi U.S. Industrials 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 57. Corgi U.S. Infrastructure 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 58. Corgi U.S. Materials 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 59. Corgi U.S. Micro-Cap 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 60. Corgi U.S. Real Estate 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 61. Corgi U.S. Regional Banks 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 62. Corgi U.S. Semiconductors 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 63. Corgi U.S. Technology 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 64. Corgi U.S. Utilities 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 65. Corgi Copper 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 66. Corgi All Commodities 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 67. Corgi Oil 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 68. Corgi Natural Gas 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 69. Corgi Uranium 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 70. Corgi Palladium 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 71. Corgi AGIX 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 72. Corgi Aerospace & Commercial Aviation 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 73. Corgi AI Cybersecurity 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 74. Corgi Battery Energy Storage Systems 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 75. Corgi Bay Area Based 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 76. Corgi Beauty, Skincare & Aesthetics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 77. Corgi Coffee & Energy Drinks 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 78. Corgi Crypto Infrastructure 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 79. Corgi Data & Surveillance 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 80. Corgi Genomics & Precision Medicine 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 81. Corgi High Voltage Grid Equipment 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 82. Corgi Lifestyle Brands 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 83. Corgi Longevity Consumer 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 84. Corgi Natural Gas Power & Turbines 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 85. Corgi NYC Based 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 86. Corgi Ports, Rail & Freight 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 87. Corgi Quantum Computing 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 88. Corgi Robots & Humanoids 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 89. Corgi Shipping & Global Logistics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 90. Corgi Sports Betting & Gambling 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 91. Corgi Travel & Leisure 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 92. Corgi U.S. War Machine 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 93. Corgi Buy Now Pay Later 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 94. Corgi Space & Satellite Communications 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 95. Corgi Mag 7 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 96. Corgi IP Licensing & Royalties 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 97. Corgi Drones & Urban Air Mobility 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 98. Corgi Lithography & Semiconductor Photonics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 99. Corgi Digital Banking & Fintech Infrastructure 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 100. Corgi Growth & Technology 15% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 101. Corgi U.S. Equities 10% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 102. Corgi U.S. Equities 15% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 103. Corgi Emerging Markets Equities 15% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 104. Corgi International Developed Equities 15% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 105. Corgi Growth & Technology 10% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 106. Corgi U.S. Equities 100% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 107. Corgi U.S. Equities 30% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 108. Corgi U.S. Small-Cap 15% Structured Buffer ETF - May Series

&nbsp;&nbsp;&nbsp;&nbsp; 109. Corgi Growth & Technology 15% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 110. Corgi Growth & Technology 15% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 111. Corgi Growth & Technology 15% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 112. Corgi U.S. Equities 10% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 113. Corgi U.S. Equities 10% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 114. Corgi U.S. Equities 10% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 115. Corgi U.S. Equities 15% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 116. Corgi U.S. Equities 15% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 117. Corgi U.S. Equities 15% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 118. Corgi Emerging Markets Equities 15% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 119. Corgi International Developed Equities 15% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 120. Corgi Growth & Technology 10% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 121. Corgi Growth & Technology 10% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 122. Corgi Growth & Technology 10% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 123. Corgi U.S. Equities 100% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 124. Corgi U.S. Equities 30% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 125. Corgi U.S. Small-Cap 15% Structured Buffer ETF - June Series

&nbsp;&nbsp;&nbsp;&nbsp; 126. Corgi Growth & Technology 10% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 127. Corgi Growth & Technology 10% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 128. Corgi Growth & Technology 10% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 129. Corgi Growth & Technology 10% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 130. Corgi Growth & Technology 10% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 131. Corgi Growth & Technology 10% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 132. Corgi Growth & Technology 10% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 133. Corgi Growth & Technology 10% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 134. Corgi Growth & Technology 15% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 135. Corgi Growth & Technology 15% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 136. Corgi Growth & Technology 15% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 137. Corgi Growth & Technology 15% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 138. Corgi Growth & Technology 15% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 139. Corgi Growth & Technology 15% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 140. Corgi Growth & Technology 15% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 141. Corgi Growth & Technology 15% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 142. Corgi U.S. Equities 10% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 143. Corgi U.S. Equities 10% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 144. Corgi U.S. Equities 10% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 145. Corgi U.S. Equities 10% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 146. Corgi U.S. Equities 10% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 147. Corgi U.S. Equities 10% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 148. Corgi U.S. Equities 10% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 149. Corgi U.S. Equities 10% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 150. Corgi U.S. Equities 15% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 151. Corgi U.S. Equities 15% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 152. Corgi U.S. Equities 15% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 153. Corgi U.S. Equities 15% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 154. Corgi U.S. Equities 15% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 155. Corgi U.S. Equities 15% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 156. Corgi U.S. Equities 15% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 157. Corgi U.S. Equities 15% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 158. Corgi Emerging Markets Equities 15% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 159. Corgi Emerging Markets Equities 15% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 160. Corgi International Developed Equities 15% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 161. Corgi International Developed Equities 15% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 162. Corgi U.S. Equities 100% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 163. Corgi U.S. Equities 100% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 164. Corgi U.S. Equities 30% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 165. Corgi U.S. Equities 30% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 166. Corgi U.S. Small-Cap 15% Structured Buffer ETF - August Series

&nbsp;&nbsp;&nbsp;&nbsp; 167. Corgi U.S. Small-Cap 15% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp; 168. Corgi Emerging Markets Equities 15% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 169. Corgi Emerging Markets Equities 15% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 170. Corgi Emerging Markets Equities 15% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 171. Corgi Emerging Markets Equities 15% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 172. Corgi Emerging Markets Equities 15% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 173. Corgi Emerging Markets Equities 15% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 174. Corgi Emerging Markets Equities 15% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 175. Corgi Emerging Markets Equities 15% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 176. Corgi International Developed Equities 15% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 177. Corgi International Developed Equities 15% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 178. Corgi International Developed Equities 15% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 179. Corgi International Developed Equities 15% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 180. Corgi International Developed Equities 15% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 181. Corgi International Developed Equities 15% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 182. Corgi International Developed Equities 15% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 183. Corgi International Developed Equities 15% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 184. Corgi U.S. Equities 100% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 185. Corgi U.S. Equities 100% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 186. Corgi U.S. Equities 100% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 187. Corgi U.S. Equities 100% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 188. Corgi U.S. Equities 100% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 189. Corgi U.S. Equities 100% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 190. Corgi U.S. Equities 100% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 191. Corgi U.S. Equities 100% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 192. Corgi U.S. Equities 30% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 193. Corgi U.S. Equities 30% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 194. Corgi U.S. Equities 30% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 195. Corgi U.S. Equities 30% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 196. Corgi U.S. Equities 30% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 197. Corgi U.S. Equities 30% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 198. Corgi U.S. Equities 30% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 199. Corgi U.S. Equities 30% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 200. Corgi U.S. Small-Cap 15% Structured Buffer ETF - April Series

&nbsp;&nbsp;&nbsp;&nbsp; 201. Corgi U.S. Small-Cap 15% Structured Buffer ETF - December Series

&nbsp;&nbsp;&nbsp;&nbsp; 202. Corgi U.S. Small-Cap 15% Structured Buffer ETF - February Series

&nbsp;&nbsp;&nbsp;&nbsp; 203. Corgi U.S. Small-Cap 15% Structured Buffer ETF - January Series

&nbsp;&nbsp;&nbsp;&nbsp; 204. Corgi U.S. Small-Cap 15% Structured Buffer ETF - March Series

&nbsp;&nbsp;&nbsp;&nbsp; 205. Corgi U.S. Small-Cap 15% Structured Buffer ETF - November Series

&nbsp;&nbsp;&nbsp;&nbsp; 206. Corgi U.S. Small-Cap 15% Structured Buffer ETF - October Series

&nbsp;&nbsp;&nbsp;&nbsp; 207. Corgi U.S. Small-Cap 15% Structured Buffer ETF - September Series

&nbsp;&nbsp;&nbsp;&nbsp; 208. Corgi 0-3 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp; 209. Corgi 0-5 Year High Yield Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp; 210. Corgi 1-3 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp; 211. Corgi 1-5 Year Investment Grade Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp; 212. Corgi 3-12 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp; 213. Corgi 3-7 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp; 214. Corgi AAPL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 215. Corgi ACHR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 216. Corgi ACLS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 217. Corgi ACMR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 218. Corgi ALAB 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 219. Corgi AMAT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 220. Corgi AMD 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 221. Corgi AMKR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 222. Corgi AMZN 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 223. Corgi APP 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 224. Corgi ARM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 225. Corgi ASML 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 226. Corgi ASTS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 227. Corgi AVGO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 228. Corgi AXTI 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 229. Corgi BABA 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 230. Corgi BE 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 231. Corgi BMNR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 232. Corgi BRKB 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 233. Corgi CAMT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 234. Corgi CART 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 235. Corgi CIFR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 236. Corgi COHR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 237. Corgi COIN 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 238. Corgi CRCL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 239. Corgi CRDO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 240. Corgi CRUS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 241. Corgi CRWD 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 242. Corgi CRWV 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 243. Corgi EOSE 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 244. Corgi GEV 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 245. Corgi GLXY 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 246. Corgi GME 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 247. Corgi GOOGL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 248. Corgi HIMS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 249. Corgi HOOD 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 250. Corgi INTC 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 251. Corgi IONQ 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 252. Corgi IREN 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 253. Corgi JOBY 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 254. Corgi KEYS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 255. Corgi LASR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 256. Corgi LITE 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 257. Corgi LRCX 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 258. Corgi LRN 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 259. Corgi MARA 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 260. Corgi META 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 261. Corgi MNST 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 262. Corgi MPWR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 263. Corgi MRVL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 264. Corgi MSFT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 265. Corgi MSI 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 266. Corgi MSTR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 267. Corgi MU 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 268. Corgi NBIS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 269. Corgi NFLX 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 270. Corgi NOW 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 271. Corgi NVDA 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 272. Corgi NVO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 273. Corgi NVTS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 274. Corgi OKLO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 275. Corgi ONDS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 276. Corgi ONTO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 277. Corgi ORCL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 278. Corgi PLTR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 279. Corgi QBTS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 280. Corgi RDDT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 281. Corgi RGTI 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 282. Corgi RIVN 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 283. Corgi RKLB 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 284. Corgi RMBS 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 285. Corgi SIMO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 286. Corgi SMCI 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 287. Corgi SMR 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 288. Corgi SNDK 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 289. Corgi SOFI 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 290. Corgi TEM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 291. Corgi TER 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 292. Corgi TPL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 293. Corgi TSLA 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 294. Corgi TSM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 295. Corgi UCTT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 296. Corgi UMC 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 297. Corgi UNH 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 298. Corgi UPST 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 299. Corgi UUUU 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 300. Corgi VRT 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 301. Corgi WDC 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 302. Inside Ownership 100 ETF

&nbsp;&nbsp;&nbsp;&nbsp; 303. Corgi SK hynix 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 304. Corgi Samsung 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 305. Corgi Kioxia 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 306. Corgi Besi 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 307. Corgi TEL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 308. Corgi Advantest 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 309. Corgi ASM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 310. Corgi MediaTek 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 311. Corgi Delta Electronics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 312. Corgi Hyundai 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 313. Corgi DISCO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 314. Corgi Lasertec 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp; 315. Corgi Growth & Technology 10% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 316. Corgi Growth & Technology 15% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 317. Corgi U.S. Equities 10% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 318. Corgi U.S. Equities 15% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 319. Corgi Emerging Markets Equities 15% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 320. Corgi International Developed Equities 15% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 321. Corgi U.S. Equities 30% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 322. Corgi U.S. Small-Cap 15% Laddered Buffer ETF

&nbsp;&nbsp;&nbsp;&nbsp; 323. Corgi U.S. Equities 100% Laddered Buffer ETF

## Ex-99.J

# CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We consent to the references to our firm in the Post-Effective Amendment No. 47 to the Registration Statement on Form N-1A of Corgi ETF Trust I.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **/s/ TAIT, WELLER & BAKER LLP**

**Philadelphia, Pennsylvania**

**May 28, 2026**

## Ex-99.H

### SECOND AMENDMENT TO THE

### FUND SERVICING AGREEMENT
**THIS SECOND AMENDMENT** effective as of the last date on the signature block (the "<u>Effective Date</u>"), to the Fund Servicing Agreement dated as of October 16, 2025, as amended (the "<u>Agreement</u>"), is entered into by and between **CORGI ETF TRUST I**, a Delaware statutory trust (the "<u>Trust</u>") and **U.S. BANCORP FUND SERVICES, LLC (d/b/a U.S. Bank Global Fund Services)**, a Wisconsin limited liability company ("<u>USBGFS</u>").

**RECITALS**

**WHEREAS,** the parties have entered into the Agreement; and

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to add the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – May Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – May Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series

**WHEREAS,** Section 14(f) of the Agreement allows for its amendment by a written instrument executed by both parties and authorized or approved by the Trust's Board.

**NOW, THEREFORE,** the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Exhibit A attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Except to the extent amended hereby, the Agreement shall remain in full force and effect.

**IN WITNESS WHEREOF,** the parties hereto have caused this Second Amendment to be executed by a duly authorized officer on one or more counterparts as of the date last written below.

**CORGI ETF TRUST I U.S. BANCORP FUND SERVICES, LLC**

By: <u>/s/ Emily Yuan</u> By: <u>/s/ Elizabeth Scalf</u> 

Name: Emily Yuan Name: Elizabeth Scalf

Title: President Title: Authorized Signatory

Date: 4/29/2026 Date: 4/29/2026 <br>

#### EXHIBIT A
**<u>Funds</u>**

---

| |
|:---|
| &nbsp;&nbsp; Founder-Led ETF |
| &nbsp;&nbsp; Founder-Led 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation 2x Daily ETF |
| &nbsp;&nbsp; Corgi AGIX 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity 2x Daily ETF |
| &nbsp;&nbsp; Corgi All Commodities 2x Daily ETF |
| &nbsp;&nbsp; Corgi All World 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems 2x Daily ETF |
| &nbsp;&nbsp; Corgi Bay Area Based ETF |
| &nbsp;&nbsp; Corgi Bay Area Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Brazil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later 2x Daily ETF |
| &nbsp;&nbsp; Corgi China 2x Daily ETF |
| &nbsp;&nbsp; Corgi Chinese Internet 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks 2x Daily ETF |
| &nbsp;&nbsp; Corgi Copper 2x Daily ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Europe Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ex-U.S. Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Gold 2x Daily ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment 2x Daily ETF |
| &nbsp;&nbsp; Corgi India 2x Daily ETF |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties ETF |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer 2x Daily ETF |
| &nbsp;&nbsp; Corgi Mag 7 ETF |
| &nbsp;&nbsp; Corgi Mag 7 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines 2x Daily ETF |
| &nbsp;&nbsp; Corgi NYC Based ETF |
| &nbsp;&nbsp; Corgi NYC Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Oil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Palladium 2x Daily ETF |
| &nbsp;&nbsp; Corgi Platinum 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight 2x Daily ETF |
| &nbsp;&nbsp; Corgi Quantum Computing ETF |
| &nbsp;&nbsp; Corgi Quantum Computing 2x Daily ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Silver 2x Daily ETF |
| &nbsp;&nbsp; Corgi South Korea 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications 2x Daily ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling 2x Daily ETF |
| &nbsp;&nbsp; Corgi Taiwan 2x Daily ETF |
| &nbsp;&nbsp; Corgi Total U.S. Market 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Biotech 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Discretionary 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Staples 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Energy 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Financials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Healthcare 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Industrials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Large-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Materials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mega-Cap Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Micro-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mid-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Real Estate 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Regional Banks 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Semiconductors 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Technology 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Utilities 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Uranium 2x Daily ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series |

---

## Ex-99.H

### THIRD AMENDMENT TO THE

### FUND SERVICING AGREEMENT
**THIS THIRD AMENDMENT** effective as of the last date on the signature block (the "<u>Effective Date</u>"), to the Fund Servicing Agreement dated as of October 16, 2025, as amended (the "<u>Agreement</u>"), is entered into by and between **CORGI ETF TRUST I**, a Delaware statutory trust (the "<u>Trust</u>") and **U.S. BANCORP FUND SERVICES, LLC (d/b/a U.S. Bank Global Fund Services)**, a Wisconsin limited liability company ("<u>USBGFS</u>").

**RECITALS**

**WHEREAS,** the parties have entered into the Agreement; and

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to remove the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Copper 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Gold 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Natural Gas 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Oil 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Palladium 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Platinum 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Silver 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Uranium 2x Daily ETF

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to add the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 0-3 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 0-5 Year High Yield Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 1-3 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 1-5 Year Investment Grade Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 3-12 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 3-7 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Advantest 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi ASM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Besi 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Delta Electronics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi DISCO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Hanmi Semiconductor 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Hyundai 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Kioxia 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Lasertec 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi MediaTek 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Samsung 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi SK hynix 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi TEL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Inside Ownership 100 ETF

**WHEREAS,** Section 14(f) of the Agreement allows for its amendment by a written instrument executed by both parties and authorized or approved by the Trust's Board.

**NOW, THEREFORE,** the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Exhibit A attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Except to the extent amended hereby, the Agreement shall remain in full force and effect.

**SIGNATURES ON NEXT PAGE**

**IN WITNESS WHEREOF,** the parties hereto have caused this Third Amendment to be executed by a duly authorized officer on one or more counterparts as of the date last written below.

**CORGI ETF TRUST I U.S. BANCORP FUND SERVICES, LLC**

By: <u>/s/ Emily Yuan</u> By: <u>/s/ Elizabeth Scalf</u> 

Name: <u>Emily Yuan</u> Name: <u>Elizabeth Scalf</u> 

Title: <u>President</u> Title: <u>Senior Vice President</u> 

Date: <u>5/18/2026</u> Date: <u>5/22/2026</u> <br>

#### EXHIBIT A
**<u>Funds</u>**

---

| |
|:---|
| &nbsp;&nbsp; Corgi 0-3 Month T-Bill ETF |
| &nbsp;&nbsp; Corgi 0-5 Year High Yield Corporate Bond ETF |
| &nbsp;&nbsp; Corgi 1-3 Year Treasury Bond ETF |
| &nbsp;&nbsp; Corgi 1-5 Year Investment Grade Corporate Bond ETF |
| &nbsp;&nbsp; Corgi 3-12 Month T-Bill ETF |
| &nbsp;&nbsp; Corgi 3-7 Year Treasury Bond ETF |
| &nbsp;&nbsp; Corgi Advantest 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation ETF |
| &nbsp;&nbsp; Corgi AGIX 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity ETF |
| &nbsp;&nbsp; Corgi All Commodities 2x Daily ETF |
| &nbsp;&nbsp; Corgi All World 2x Daily ETF |
| &nbsp;&nbsp; Corgi ASM 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems ETF |
| &nbsp;&nbsp; Corgi Bay Area Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Bay Area Based ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics ETF |
| &nbsp;&nbsp; Corgi Besi 2x Daily ETF |
| &nbsp;&nbsp; Corgi Brazil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later ETF |
| &nbsp;&nbsp; Corgi China 2x Daily ETF |
| &nbsp;&nbsp; Corgi Chinese Internet 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance 2x Daily ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance ETF |
| &nbsp;&nbsp; Corgi Delta Electronics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure ETF |
| &nbsp;&nbsp; Corgi DISCO 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility ETF |
| &nbsp;&nbsp; Corgi Emerging Markets 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Europe Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ex-U.S. Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Hanmi Semiconductor 2x Daily ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment 2x Daily ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment ETF |
| &nbsp;&nbsp; Corgi Hyundai 2x Daily ETF |
| &nbsp;&nbsp; Corgi India 2x Daily ETF |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties 2x Daily ETF |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties ETF |
| &nbsp;&nbsp; Corgi Kioxia 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lasertec 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer 2x Daily ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer ETF |
| &nbsp;&nbsp; Corgi Mag 7 2x Daily ETF |
| &nbsp;&nbsp; Corgi Mag 7 ETF |
| &nbsp;&nbsp; Corgi MediaTek 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines ETF |
| &nbsp;&nbsp; Corgi NYC Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi NYC Based ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight ETF |
| &nbsp;&nbsp; Corgi Quantum Computing 2x Daily ETF |
| &nbsp;&nbsp; Corgi Quantum Computing ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids 2x Daily ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids ETF |
| &nbsp;&nbsp; Corgi Samsung 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics ETF |
| &nbsp;&nbsp; Corgi SK hynix 2x Daily ETF |
| &nbsp;&nbsp; Corgi South Korea 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling 2x Daily ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling ETF |
| &nbsp;&nbsp; Corgi Taiwan 2x Daily ETF |
| &nbsp;&nbsp; Corgi TEL 2x Daily ETF |
| &nbsp;&nbsp; Corgi Total U.S. Market 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure ETF |
| &nbsp;&nbsp; Corgi U.S. Biotech 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Discretionary 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Staples 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Energy 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Financials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Healthcare 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Industrials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Large-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Materials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mega-Cap Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Micro-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mid-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Real Estate 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Regional Banks 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Semiconductors 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Technology 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Utilities 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine ETF |
| &nbsp;&nbsp; Founder-Led 2x Daily ETF |
| &nbsp;&nbsp; Founder-Led ETF |
| &nbsp;&nbsp; Inside Ownership 100 ETF |

---

## Ex-99.G

### THIRD AMENDMENT TO THE

### ETF CUSTODY AGREEMENT
**THIS THIRD AMENDMENT** effective as of the last date on the signature block (the "Effective Date"), to the ETF Custody Agreement dated as of October 16, 2025, as amended (the "Agreement"), is entered into by and between **CORGI ETF TRUST I**, a Delaware statutory trust (the "Trust"), and **U.S. BANK NATIONAL ASSOCIATION**, a national banking association organized and existing under the laws of the United States of America with its principal place of business at Minneapolis, Minnesota (the "Custodian").

**RECITALS**

**WHEREAS,** the parties have entered into the Agreement; and

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to remove the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Copper 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Gold 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Natural Gas 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Oil 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Palladium 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Platinum 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Silver 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Uranium 2x Daily ETF

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to add the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 0-3 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 0-5 Year High Yield Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 1-3 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 1-5 Year Investment Grade Corporate Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 3-12 Month T-Bill ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi 3-7 Year Treasury Bond ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Advantest 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi ASM 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Besi 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Delta Electronics 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi DISCO 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Emerging Markets Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Hanmi Semiconductor 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Hyundai 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi International Developed Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Kioxia 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Lasertec 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi MediaTek 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Samsung 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi SK hynix 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi TEL 2x Daily ETF

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 10% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF - July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 100% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – August Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – July Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – June Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Inside Ownership 100 ETF

**WHEREAS,** Article XV**,** Section 15.02 of the Agreement allows for its amendment by a written instrument executed by both parties and authorized or approved by the Board of Trustees.

**NOW, THEREFORE,** the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. As of the Effective Date, Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Exhibit A attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Except to the extent amended hereby, the Agreement shall remain in full force and effect.

**IN WITNESS WHEREOF,** the parties hereto have caused this Third Amendment to be executed by a duly authorized officer on one or more counterparts as of the date last written below.

**CORGI ETF TRUST I U.S. BANK NATIONAL ASSOCIATION**

By: <u>/s/ Emily Yuan</u> By: <u>/s/ Elizabeth Scalf</u> 

Name: <u>Emily Yuan</u> Name: <u>Elizabeth Scalf</u> 

Title: <u>President</u> Title: <u>Senior Vice President</u> 

Date: <u>5/18/2026</u> Date: <u>5/22/2026</u> <br>

#### EXHIBIT A

#### Custody Agreement
Separate Series of Corgi ETF Trust I

<u>Name of Series:</u>

---

| |
|:---|
| &nbsp;&nbsp; Corgi 0-3 Month T-Bill ETF |
| &nbsp;&nbsp; Corgi 0-5 Year High Yield Corporate Bond ETF |
| &nbsp;&nbsp; Corgi 1-3 Year Treasury Bond ETF |
| &nbsp;&nbsp; Corgi 1-5 Year Investment Grade Corporate Bond ETF |
| &nbsp;&nbsp; Corgi 3-12 Month T-Bill ETF |
| &nbsp;&nbsp; Corgi 3-7 Year Treasury Bond ETF |
| &nbsp;&nbsp; Corgi Advantest 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation ETF |
| &nbsp;&nbsp; Corgi AGIX 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity ETF |
| &nbsp;&nbsp; Corgi All Commodities 2x Daily ETF |
| &nbsp;&nbsp; Corgi All World 2x Daily ETF |
| &nbsp;&nbsp; Corgi ASM 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems ETF |
| &nbsp;&nbsp; Corgi Bay Area Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Bay Area Based ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics ETF |
| &nbsp;&nbsp; Corgi Besi 2x Daily ETF |
| &nbsp;&nbsp; Corgi Brazil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later ETF |
| &nbsp;&nbsp; Corgi China 2x Daily ETF |
| &nbsp;&nbsp; Corgi Chinese Internet 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance 2x Daily ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance ETF |
| &nbsp;&nbsp; Corgi Delta Electronics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure ETF |
| &nbsp;&nbsp; Corgi DISCO 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility ETF |
| &nbsp;&nbsp; Corgi Emerging Markets 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Europe Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ex-U.S. Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Hanmi Semiconductor 2x Daily ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment 2x Daily ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment ETF |
| &nbsp;&nbsp; Corgi Hyundai 2x Daily ETF |
| &nbsp;&nbsp; Corgi India 2x Daily ETF |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties 2x Daily ETF |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties ETF |
| &nbsp;&nbsp; Corgi Kioxia 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lasertec 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer 2x Daily ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer ETF |
| &nbsp;&nbsp; Corgi Mag 7 2x Daily ETF |
| &nbsp;&nbsp; Corgi Mag 7 ETF |
| &nbsp;&nbsp; Corgi MediaTek 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines ETF |
| &nbsp;&nbsp; Corgi NYC Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi NYC Based ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight ETF |
| &nbsp;&nbsp; Corgi Quantum Computing 2x Daily ETF |
| &nbsp;&nbsp; Corgi Quantum Computing ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids 2x Daily ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids ETF |
| &nbsp;&nbsp; Corgi Samsung 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics ETF |
| &nbsp;&nbsp; Corgi SK hynix 2x Daily ETF |
| &nbsp;&nbsp; Corgi South Korea 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling 2x Daily ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling ETF |
| &nbsp;&nbsp; Corgi Taiwan 2x Daily ETF |
| &nbsp;&nbsp; Corgi TEL 2x Daily ETF |
| &nbsp;&nbsp; Corgi Total U.S. Market 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure ETF |
| &nbsp;&nbsp; Corgi U.S. Biotech 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Discretionary 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Staples 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Energy 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Financials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Healthcare 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Industrials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Large-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Materials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mega-Cap Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Micro-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mid-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Real Estate 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Regional Banks 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Semiconductors 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - August Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - July Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF - June Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Technology 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Utilities 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine ETF |
| &nbsp;&nbsp; Founder-Led 2x Daily ETF |
| &nbsp;&nbsp; Founder-Led ETF |
| &nbsp;&nbsp; Inside Ownership 100 ETF |

---

## Ex-99.G

### SECOND AMENDMENT TO THE

### ETF CUSTODY AGREEMENT
**THIS SECOND AMENDMENT** effective as of the last date on the signature block (the "Effective Date"), to the ETF Custody Agreement dated as of October 16, 2025, as amended (the "Agreement"), is entered into by and between **CORGI ETF TRUST I**, a Delaware statutory trust (the "Trust"), and **U.S. BANK NATIONAL ASSOCIATION**, a national banking association organized and existing under the laws of the United States of America with its principal place of business at Minneapolis, Minnesota (the "Custodian").

**RECITALS**

**WHEREAS,** the parties have entered into the Agreement; and

**WHEREAS,** the parties desire to amend the Agreement to update Exhibit A to add the following funds:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi Growth & Technology 10% Structured Buffer ETF – May Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Equities 30% Structured Buffer ETF – May Series

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series

**WHEREAS,** Article XV**,** Section 15.02 of the Agreement allows for its amendment by a written instrument executed by both parties and authorized or approved by the Board of Trustees.

**NOW, THEREFORE,** the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. As of the Effective Date, Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Exhibit A attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Except to the extent amended hereby, the Agreement shall remain in full force and effect.

**IN WITNESS WHEREOF,** the parties hereto have caused this Second Amendment to be executed by a duly authorized officer on one or more counterparts as of the date last written below.

**CORGI ETF TRUST I U.S. BANK NATIONAL ASSOCIATION**

By: <u>/s/ Emily Yuan</u> By: <u>/s/ Elizabeth Scalf</u> 

Name: Emily Yuan Name: Elizabeth Scalf

Title: President Title: Authorized Signatory

Date: 4/29/2026 Date: 4/29/2026 <br>

#### EXHIBIT A

#### Custody Agreement
Separate Series of Corgi ETF Trust I

<u>Name of Series:</u>

---

| |
|:---|
| &nbsp;&nbsp; Founder-Led ETF |
| &nbsp;&nbsp; Founder-Led 2x Daily ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation ETF |
| &nbsp;&nbsp; Corgi Aerospace & Commercial Aviation 2x Daily ETF |
| &nbsp;&nbsp; Corgi AGIX 2x Daily ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity ETF |
| &nbsp;&nbsp; Corgi AI Cybersecurity 2x Daily ETF |
| &nbsp;&nbsp; Corgi All Commodities 2x Daily ETF |
| &nbsp;&nbsp; Corgi All World 2x Daily ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems ETF |
| &nbsp;&nbsp; Corgi Battery Energy Storage Systems 2x Daily ETF |
| &nbsp;&nbsp; Corgi Bay Area Based ETF |
| &nbsp;&nbsp; Corgi Bay Area Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics ETF |
| &nbsp;&nbsp; Corgi Beauty, Skincare & Aesthetics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Brazil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later ETF |
| &nbsp;&nbsp; Corgi Buy Now Pay Later 2x Daily ETF |
| &nbsp;&nbsp; Corgi China 2x Daily ETF |
| &nbsp;&nbsp; Corgi Chinese Internet 2x Daily ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks ETF |
| &nbsp;&nbsp; Corgi Coffee & Energy Drinks 2x Daily ETF |
| &nbsp;&nbsp; Corgi Copper 2x Daily ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure ETF |
| &nbsp;&nbsp; Corgi Crypto Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance ETF |
| &nbsp;&nbsp; Corgi Data & Surveillance 2x Daily ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure ETF |
| &nbsp;&nbsp; Corgi Digital Banking & Fintech Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility ETF |
| &nbsp;&nbsp; Corgi Drones & Urban Air Mobility 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets 2x Daily ETF |
| &nbsp;&nbsp; Corgi Emerging Markets Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi Europe Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ex-U.S. Equities 2x Daily ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine ETF |
| &nbsp;&nbsp; Corgi Genomics & Precision Medicine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Gold 2x Daily ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment ETF |
| &nbsp;&nbsp; Corgi High Voltage Grid Equipment 2x Daily ETF |
| &nbsp;&nbsp; Corgi India 2x Daily ETF |
| &nbsp;&nbsp; Corgi International Developed Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties ETF |
| &nbsp;&nbsp; Corgi IP Licensing & Royalties 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands ETF |
| &nbsp;&nbsp; Corgi Lifestyle Brands 2x Daily ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics ETF |
| &nbsp;&nbsp; Corgi Lithography & Semiconductor Photonics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer ETF |
| &nbsp;&nbsp; Corgi Longevity Consumer 2x Daily ETF |
| &nbsp;&nbsp; Corgi Mag 7 ETF |
| &nbsp;&nbsp; Corgi Mag 7 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas 2x Daily ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines ETF |
| &nbsp;&nbsp; Corgi Natural Gas Power & Turbines 2x Daily ETF |
| &nbsp;&nbsp; Corgi NYC Based ETF |
| &nbsp;&nbsp; Corgi NYC Based 2x Daily ETF |
| &nbsp;&nbsp; Corgi Oil 2x Daily ETF |
| &nbsp;&nbsp; Corgi Palladium 2x Daily ETF |
| &nbsp;&nbsp; Corgi Platinum 2x Daily ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight ETF |
| &nbsp;&nbsp; Corgi Ports, Rail & Freight 2x Daily ETF |
| &nbsp;&nbsp; Corgi Quantum Computing ETF |
| &nbsp;&nbsp; Corgi Quantum Computing 2x Daily ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids ETF |
| &nbsp;&nbsp; Corgi Robots & Humanoids 2x Daily ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics ETF |
| &nbsp;&nbsp; Corgi Shipping & Global Logistics 2x Daily ETF |
| &nbsp;&nbsp; Corgi Silver 2x Daily ETF |
| &nbsp;&nbsp; Corgi South Korea 2x Daily ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications ETF |
| &nbsp;&nbsp; Corgi Space & Satellite Communications 2x Daily ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling ETF |
| &nbsp;&nbsp; Corgi Sports Betting & Gambling 2x Daily ETF |
| &nbsp;&nbsp; Corgi Taiwan 2x Daily ETF |
| &nbsp;&nbsp; Corgi Total U.S. Market 2x Daily ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure ETF |
| &nbsp;&nbsp; Corgi Travel & Leisure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Biotech 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Discretionary 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Consumer Staples 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Energy 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Equities 10% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 15% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 100% Structured Buffer ETF - May Series |
| &nbsp;&nbsp; Corgi U.S. Financials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Healthcare 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Industrials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Infrastructure 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Large-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Materials 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mega-Cap Growth 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Micro-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Mid-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Real Estate 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Regional Banks 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Semiconductors 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Technology 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. Utilities 2x Daily ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine ETF |
| &nbsp;&nbsp; Corgi U.S. War Machine 2x Daily ETF |
| &nbsp;&nbsp; Corgi Uranium 2x Daily ETF |
| &nbsp;&nbsp; Corgi Growth & Technology 10% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Equities 30% Structured Buffer ETF – May Series |
| &nbsp;&nbsp; Corgi U.S. Small-Cap 15% Structured Buffer ETF – May Series |

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## Ex-99.I

Richard M. Cutshall

D: 303.572.6527

T: 303.572.6500

cutshallr@gtlaw.com

May 28, 2026

Corgi ETF Trust I

425 Bush St, Suite 500

San Francisco, CA 94104

Re: Post-Effective Amendments to Registration Statement on Form N-1A<u> </u>

(File Nos. 333-289838 and 811-24117)

Ladies and Gentlemen:

We have acted as counsel for Corgi ETF Trust I, a statutory trust formed under the laws of Delaware (the "**Trust**") in connection with the registration under the Securities Act of 1933 (the "**1933 Act**") of an issuance of shares of beneficial interest in certain series of the Trust designated as the Inside Ownership 100 ETF (the "**Shares**") in Post-Effective Amendment Number 47 to the Trust's registration statement No. 333-289838 on Form N-1A (the "**Registration Statement**"), to be filed on or about May 28, 2026.

As counsel to the Trust in connection with the Registration Statement, we have examined originals or copies, certified or otherwise identified to our satisfaction, of such documents, corporate and other records, certificates and other papers as we deemed it necessary to examine for the purpose of this opinion, including but not limited to the Agreement and Declaration of Trust (the "**Trust Agreement**") and bylaws of the Trust, actions of the Board of Trustees of the Trust authorizing the issuance of Shares of the Funds and the Registration Statement.

Among other things, the Registration Statement is deemed to register the Shares pursuant to Rule 24f-2 under the Investment Company Act of 1940 (the "**1940 Act**"). You have advised us that the Trust will, from year to year, timely file a notice pursuant to Rule 24f-2 perfecting the registration of the Shares sold by the Trust during each fiscal year during which such registration of an indefinite number of Shares remains in effect. You have also informed us that the Shares will be sold in accordance with Section 5(b) of the 1933 Act.

Based on the foregoing information and examination, we are of the opinion that upon the issuance and delivery of the Shares of each Fund in accordance with the Trust Agreement and the actions of the Board of Trustees authorizing the issuance of the Shares, and the receipt by the Trust of the authorized consideration therefor, the Shares so issued will be validly issued, fully paid and non-assessable (although shareholders may be subject to liability under certain circumstances as described in the Statement of Additional Information of the Trust included as Part B of the Registration Statement under the caption "General Information About the Trust").

This opinion is limited solely to the Delaware Statutory Trust Act to the extent that the same may apply to or govern the transaction referred to herein, and we express no opinion with respect to the laws of any other jurisdiction or to any other laws of the state of Delaware. Further, we express no opinion as to any state or federal securities laws, including the securities laws of the state of Delaware. No opinion is given herein as to the choice of law or internal substantive rules of law which any tribunal may apply to such transaction. In addition, to the extent that the Trust Agreement or the bylaws refer to, incorporate or require compliance with, the 1940 Act, or any other law or regulation applicable to the Trust, except for the Delaware Statutory Trust Act, we have assumed compliance by the Trust with the 1940 Act and such other laws and regulations.

We consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this opinion, we do not admit that we are in the category of persons whose consent is required under section 7 of the 1933 Act.

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| | |
|:---|:---|
| Best regards,  | Best regards,  |
| GREENBERG TRAURIG, LLP  | GREENBERG TRAURIG, LLP  |
| By:  | /s/ Richard M. Cutshall  |
|  | Richard M. Cutshall, Shareholder  |

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