Exhibit 99.(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment No. 180 and Amendment No. 183, to the Registration Statement on Form N-1A of U.S. Defense ETF, a series of Tidal Trust III.
| /s/ TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
April 6, 2026