TIDAL ETF TRUST 485BPOS 

Exhibit 99.(i)(xxxiv)

November 22, 2024

Tidal ETF Trust

234 West Florida Street, Suite 203

Milwaukee, Wisconsin 53204

Ladies and Gentlemen:

We consent to the incorporation by reference in this Registration Statement of our opinion dated July 27, 2023 regarding the sale of an unlimited number of shares of beneficial interest of the Academy Veteran Impact ETF, a series of Tidal ETF Trust. In giving this consent, however, we do not admit that we are experts within the category of persons whose consent is required by Section 7 of the Securities Act of 1933, as amended.