Correspondence 0001999371-23-000854 from Tidal ETF Trust (CIK 0001742912)
Tidal ETF Trust (CIK 0001742912)
Date: Dec. 7, 2023 · CIK: 0001742912 · Accession: 0001999371-23-000854
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File numbers found in text: 811-23377
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CORRESP
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Tidal ETF Trust
234 West Florida Street, Suite 203
Milwaukee, Wisconsin 53204
December 07, 2023
VIA EDGAR TRANSMISSION
Division of Investment Management
U.S. Securities and Exchange Commission
100 “F” Street, N.E.
Washington, D.C. 20549
Re:
Tidal ETF Trust (the “Trust”)
File No. 811-23377
Amended N-CSR
Dear Sir or Madam:
The Trust is filing an
amendment to the American Customer Satisfaction ETF Form N-CSR for the period ended September 30, 2023. The purpose of the filing is to
include the Item 2. Code of Ethics exhibit that was inadvertently missing from the original filing.
If you have any questions,
concerning the foregoing, please contact the undersigned at (414) 699-9292.
Sincerely,
/s/ Aaron J. Perkovich
Aaron J. Perkovich
Treasurer/Principal Financial Officer