SEC Company Response from Tidal Trust I (CIK 0001742912) — Apr 15, 2025
Tidal Trust I (CIK 0001742912)
Date: April 15, 2025 · CIK: 0001742912 · Accession: 0001999371-25-004224
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285813
Letter
VIA EDGAR TRANSMISSION Division of Investment Management, Disclosure Review Office Washington, D.C. 20549 Re: Tidal ETF Trust (the “Trust”) Form N-14 File No. 333-285813
Dear Mr. Be:
This correspondence responds to a comment the Trust received from the staff of the U.S. Securities and Exchange Commission (the “Staff” or the “Commission”) on April 14, 2025, with respect to the Form N-14 Proxy Statement/Prospectus (the “N-14”) regarding the proposed reorganization of the ATAC Rotation Fund (“Target Fund”), a series of Managed Portfolio Series, into the ATAC Rotation Fund (“Acquiring Fund”), a newly created series of the Trust.
Capitalized terms not otherwise defined have the same meaning as in the filing.
For your convenience, the comment has been reproduced with a response following the comment. Capitalized terms not otherwise defined have the same meaning as in the filing.
1. With respect to the “Quorum Requirement and Adjournment” section of the Proxy Statement/Prospectus, please revise further to ensure that the disclosure does not state that “non-votes” are not expected to be received because of the non-discretionary nature of the proposal.
Response: Appropriate revisions have been made which have been provided to the Staff under separate cover.
If you have any questions or require further information, please contact John Hadermayer at (262) 318-8236 or jhadermayer@tidalfg.com.
Sincerely,
/s/ John Hadermayer
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CORRESP 1 filename1.htm Tidal ETF Trust 234 West Florida Street, Suite 203 Milwaukee, Wisconsin 53204 April 15, 2025 VIA EDGAR TRANSMISSION Mr. Raymond Be Division of Investment Management, Disclosure Review Office U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Tidal ETF Trust (the “Trust”) Form N-14 File No. 333-285813 Dear Mr. Be: This correspondence responds to a comment the Trust received from the staff of the U.S. Securities and Exchange Commission (the “Staff” or the “Commission”) on April 14, 2025, with respect to the Form N-14 Proxy Statement/Prospectus (the “N-14”) regarding the proposed reorganization of the ATAC Rotation Fund (“Target Fund”), a series of Managed Portfolio Series, into the ATAC Rotation Fund (“Acquiring Fund”), a newly created series of the Trust. Capitalized terms not otherwise defined have the same meaning as in the filing. For your convenience, the comment has been reproduced with a response following the comment. Capitalized terms not otherwise defined have the same meaning as in the filing. 1. With respect to the “Quorum Requirement and Adjournment” section of the Proxy Statement/Prospectus, please revise further to ensure that the disclosure does not state that “non-votes” are not expected to be received because of the non-discretionary nature of the proposal. Response: Appropriate revisions have been made which have been provided to the Staff under separate cover. If you have any questions or require further information, please contact John Hadermayer at (262) 318-8236 or jhadermayer@tidalfg.com. Sincerely, /s/ John Hadermayer John Hadermayer SVP Legal Tidal Investments LLC