Exhibit 99(i)(xxxiv)

833 EAST MICHIGAN STREET • SUITE 1800

MILWAUKEE, WISCONSIN 53202-5615

TEL • 414.273.3500 FAX • 414.273.5198

www • GKLAW.COM

December 18, 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 September 23, 2022 regarding the sale of an unlimited number of shares of beneficial interest of the God Bless America 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.

	Very truly yours,

	/s/ Godfrey & Kahn, S.C.

	GODFREY & KAHN, S.C.

OFFICES IN MILWAUKEE, MADISON, WAUKESHA, GREEN BAY AND APPLETON, WISCONSIN AND WASHINGTON, DC.
GODFREY & KAHN, S.C. IS A MEMBER OF TERRALEX,^® A WORLDWIDE NETWORK OF INDEPENDENT LAW FIRMS.