Tidal ETF Trust 485BPOS

Exhibit 99.(j)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Post-Effective Amendment No. 243 and Amendment No. 244 to the Registration Statement on Form N-1A of Tidal ETF Trust for Leatherback Long/Short Absolute Return ETF and Leatherback Long/Short Alternative Yield ETF and to the use of our report dated October 29, 2024 on the financial statements and financial highlights of Leatherback Long/Short Alternative Yield ETF, each a series of Tidal ETF Trust. Such financial statements and financial highlights appear in the 2024 Annual Report to Shareholders, which is incorporated by reference into the Statement of Additional Information.

Philadelphia, Pennsylvania 

December 20, 2024