Tidal Commodities Trust I
c/o Tidal Investments LLC
234 West Florida Street
Suite 203
Milwaukee, WI 53204
December 27, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, DC 20549
| Re: | Tidal Commodities Trust I (File No. 333-273364) Hashdex Bitcoin Futures ETF Registration Statement on Form S-1 Request for Acceleration |
Dear Ladies and Gentlemen:
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 January 2, 2024, at 9:30 a.m., Eastern Time, or as soon thereafter as practicable.
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.
Sincerely,
Tidal Commodities Trust I
By: Tidal Investments LLC, Sponsor
By: Guillermo Trias
/s/ Guillermo Trias Chief Executive Officer of the Sponsor |
| cc: | Ms. Sandra Hunter Berkheimer, Division of Corporation Finance |
Ms. Jessica Livingston, Division of Corporation Finance
Mr. David Lin, Division of Corporation Finance
Ms. Kate Tillan, Division of Corporation Finance
Ms. Michelle Miller, Division of Corporation Finance
Mr. Guillermo Trias, Tidal Financial Group
Mr. Daniel Carlson, Tidal Financial Group
Mr. Michael Pellegrino, Tidal Financial Group
Mr. Brian Doyle-Wenger, K&L Gates LLP
