Exhibit 99.(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment No. 161 and Amendment No. 164, to the Registration Statement on Form N-1A of VistaShares DIVBoost Dividend Leaders Distribution ETF, VistaShares DIVBoost Dividend Champions Distribution ETF, VistaShares DIVBoost Sector Distribution ETF, VistaShares DIVBoost Utilities Distribution ETF, VistaShares DIVBoost High Yield Bond Distribution ETF, VistaShares DIVBoost REIT Distribution ETF, VistaShares DIVBoost Energy Distribution ETF, each a series of Tidal Trust III.
| /s/ TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
January 8, 2026