<SEC-DOCUMENT>0001999371-25-003121.txt : 20250423
<SEC-HEADER>0001999371-25-003121.hdr.sgml : 20250423
<ACCEPTANCE-DATETIME>20250325171050
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001999371-25-003121
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250325

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tidal Commodities Trust I
		CENTRAL INDEX KEY:			0001985840
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		ORGANIZATION NAME:           	09 Crypto Assets
		EIN:				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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 72%; font: 10pt Verdana, Helvetica, Sans-Serif"><IMG SRC="logo.jpg" ALT=""></TD>
    <TD STYLE="font-size: 7pt; width: 28%">
    <P STYLE="font: bold 7pt Verdana, Helvetica, Sans-Serif; margin: 0">Eversheds Sutherland (US) LLP</P>
    <P STYLE="font: 7pt Verdana, Helvetica, Sans-Serif; margin: 0 0 7pt">700 Sixth Street, NW, Suite 700<BR>
    Washington, DC 20001-3980</P>
    <P STYLE="font: 7pt Verdana, Helvetica, Sans-Serif; margin: 0 0 7pt">D: +1 202. 220.8412</P>
    <P STYLE="font: 7pt Verdana, Helvetica, Sans-Serif; margin: 0">ericsimanek@eversheds-sutherland.us</P></TD></TR>
  </TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0px 0px 0px 66px">March 25, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0px 66px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0px 66px"><B>VIA EDGAR</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">Lulu Cheng</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">100 F. Street N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">Washington, D.C. 20549</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0px; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 66px"></TD><TD STYLE="width: 42px">Re:</TD><TD>Tidal Commodities Trust I</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Post-Effective Amendment No. 1 to Registration Statement
on Form S-1</TD></TR>
                                                                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>File No. 333-276254</TD></TR>
                                                                                                                  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px; text-indent: 0.5in">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0px 66px">Dear Ms. Cheng:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0px 0px 0px 66px; text-indent: 0.5in">This letter sets forth our response to the oral comment
received on March 6, 2025, regarding Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (the &#8220;Amendment&#8221;)
filed by Tidal Commodities Trust I (the &#8220;Registrant&#8221;) on February 21, 2025. Unless otherwise noted, capitalized terms have
the same meanings as used in the Amendment.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0px 0px 0px 66px; text-indent: 0.5in">Set forth below is the comment and the Registrant&#8217;s
response thereto.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0px; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 66px"></TD><TD STYLE="width: 22px; text-align: left">1.</TD><TD STYLE="text-align: left"><B><U>Comment</U></B>: We note that you incorporate information
by reference into the Amendment. Since you have not filed the Form 10-K for the fiscal year ended December 31, 2024, you are not eligible
to incorporate by reference. See General Instruction VII.C of Form S-1. Please file the Annual Report on Form 10-K for the fiscal year
ended December 31, 2024, and amend the Amendment to update the incorporation by reference disclosure accordingly.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 88px"><B><U>Response</U></B>: The Registrant notes that it filed,
on March 25, 2025, its Annual Report on Form 10-K for the fiscal year ended December 31, 2024. Therefore, it is now eligible to
incorporate the Annual Report by reference and has revised the disclosure to appropriately incorporate the Annual Report.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 66px">Best regards,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">/s/ Eric Simanek</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">Eric Simanek</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">202-220-8412</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 66px">ericsimanek@eversheds-sutherland.us</P>

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
