<SEC-DOCUMENT>0001999371-24-003868.txt : 20240423
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<ACCEPTANCE-DATETIME>20240322172517
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ACCESSION NUMBER:		0001999371-24-003868
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240322

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tidal Commodities Trust I
		CENTRAL INDEX KEY:			0001985840
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		ORGANIZATION NAME:           	09 Crypto Assets
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		234 WEST FLORIDA STREET
		STREET 2:		SUITE 203
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53204
		BUSINESS PHONE:		(844) 986-7676

	MAIL ADDRESS:	
		STREET 1:		234 WEST FLORIDA STREET
		STREET 2:		SUITE 203
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53204
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B><I>Tidal
Commodities Trust I</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">c/o Tidal Investments
LLC</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">234 West Florida
Street</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">Suite 203</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">Milwaukee, WI
53204</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 24pt">March 22, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 97.9pt 0 0"><FONT STYLE="font-variant: small-caps"><B><U>Via EDGAR</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Office of Crypto Assets</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-bottom: 1pt; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Re:</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 64%; border-bottom: black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Tidal Commodities Trust I (File No. 333-276254)</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Hashdex Bitcoin ETF</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Registration Statement on Form S-1 </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Request for Acceleration</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD>
    <TD STYLE="width: 22%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;Dear Ladies and Gentlemen:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Tidal Commodities Trust I hereby requests that the effective date of the above-referenced Registration
Statement be accelerated to March 26, 2024, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If you have any questions regarding
the matters discussed above, please do not hesitate to contact Peter Shea at (212) 536-3988, or in his absence, Brian Doyle-Wenger at
(615) 780-6718.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%; text-align: justify">Sincerely,</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0 0 0 50%; font: 10pt Times New Roman, Times, Serif; text-indent: 0"><B>Tidal Commodities Trust I</B> &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%; text-indent: 0">By: Tidal Investment LLC as Sponsor &nbsp; &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 55%; text-indent: 0">By: <U>/s/ Guillermo Trias</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 55%; text-indent: 0">Name: Guillermo Trias</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 55%; text-indent: 0">Title: Chief Executive Officer of the Sponsor</P>





<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 50%">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0; margin: 0 0 0 50%">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0; text-indent: 0">cc:&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: -11pt 0 0 5%; text-align: left; text-indent: 0">Ms. Sandra Hunter Berkheimer, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Justin Dobbie, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Ms. Sonia Bednarowski, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Eric Envall, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Ms. Michelle Miller, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Ms. Kate Tillan, Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Guillermo Trias, Tidal Financial Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Daniel Carlson, Tidal Financial Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Michael Pellegrino, Tidal Financial Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5%; text-align: left; text-indent: 0">Mr. Brian Doyle-Wenger, K&amp;L Gates
LLP&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


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