Tidal Commodities Trust I
234 West Florida Street, Suite 203
Milwaukee, WI 53204
VIA EDGAR
October 24, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
Tidal Commodities Trust I |
| |
Request to Withdraw Registration Statement on Form S-1 |
| |
File No. 333-276125 |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act
of 1933, as amended (the “Securities Act”), Tidal Commodities Trust I (the “Company”) hereby requests that, effective
as of October 24, 2025 or as soon thereafter as practicable, the Securities and Exchange Commission (the “Commission”)
consent to the withdrawal of the Company’s Registration Statement on Form S-1, as amended (File No. 333-276125), together with all
exhibits thereto (collectively, the “Registration Statement”), relating to the 7RCC Spot Bitcoin and Carbon Credit Futures ETF. The Registration Statement was originally filed on December
18, 2023 and subsequently amended on October 7, 2024, December 20, 2024 and March 17, 2025. The Company confirms that no securities have
been or will be issued or sold pursuant to the Registration Statement.
In accordance with Rule 457(p) of the Securities
Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited
for future use.
If you have any questions or require any further
information, please contact the Company’s counsel, Eversheds Sutherland (US) LLP, by calling Eric Simanek at (202) 220-8412 or emailing
at ericsimanek@eversheds-sutherland.us.
Very truly yours,
Tidal Commodities Trust I
| By: | /s/ Guillermo Trias |
|
| | Guillermo Trias |
|
| | Principal Executive Officer of the Sponsor, Tidal
Investments LLC |
|
