SEC Comment Letter 0000000000-24-002582 to Hashdex Commodities Trust (DEFI)
Hashdex Commodities Trust
Date: March 8, 2024 · CIK: 0001985840 · Accession: 0000000000-24-002582
AI Filing Summary & Sentiment
File numbers found in text: 333-276254
Letter
United States securities and exchange commission logo March 8, 2024 Guillermo Trias Chief Executive Officer/President of the Sponsor Tidal Commodities Trust I c/o Toroso Investments, LLC 234 West Florida Street, Suite 203 Milwaukee, WI 53204 Re:Tidal Commodities Trust I Amendment No. 5 to Registration Statement of Form S-1 Filed March 5, 2024 File No. 333-276254 Dear Guillermo Trias: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our February 27, 2024 letter. Amendment No. 5 to Registration Statement on Form S-1 General 1.Refer to your response to comment 1 in our January 17, 2024 comment letter. While we do not have any further comments at this time regarding your response, please confirm your understanding that our decision not to issue additional comments should not be interpreted to mean that we either agree or disagree with your response, including any conclusions you have made, positions you have taken and practices you have engaged in or may engage in with respect to this matter.
FirstName LastNameGuillermo Trias Comapany NameTidal Commodities Trust I March 8, 2024 Page 2 FirstName LastName Guillermo Trias Tidal Commodities Trust I March 8, 2024 Page 2 Please contact Kate Tillan at 202-551-3604 or Michelle Miller at 202-551-3368 if you have questions regarding comments on the financial statements and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Justin Dobbie at 202-551-3469 with any other questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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United States securities and exchange commission logo
March 8, 2024
Guillermo Trias
Chief Executive Officer/President of the Sponsor
Tidal Commodities Trust I
c/o Toroso Investments, LLC
234 West Florida Street, Suite 203
Milwaukee, WI 53204
Re:Tidal Commodities Trust I
Amendment No. 5 to Registration Statement of Form S-1
Filed March 5, 2024
File No. 333-276254
Dear Guillermo Trias:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our February 27, 2024 letter.
Amendment No. 5 to Registration Statement on Form S-1
General
1.Refer to your response to comment 1 in our January 17, 2024 comment letter. While we
do not have any further comments at this time regarding your response, please confirm
your understanding that our decision not to issue additional comments should not be
interpreted to mean that we either agree or disagree with your response, including any
conclusions you have made, positions you have taken and practices you have engaged in
or may engage in with respect to this matter.
FirstName LastNameGuillermo Trias
Comapany NameTidal Commodities Trust I
March 8, 2024 Page 2
FirstName LastName
Guillermo Trias
Tidal Commodities Trust I
March 8, 2024
Page 2
Please contact Kate Tillan at 202-551-3604 or Michelle Miller at 202-551-3368 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sonia Bednarowski at 202-551-3666 or Justin Dobbie at 202-551-3469 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets