Exhibit 99.(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment #162 to the Registration Statement on Form N-1A of Tidal ETF Trust and to the use of our report dated October 27, 2022 on the financial statements and financial highlights of ATAC US Rotation ETF and ATAC Credit Rotation ETF, each a series of Tidal ETF Trust. Such financial statements and financial highlights appear in the 2022 Annual Report to Shareholders, which is incorporated by reference into the Statement of Additional Information.
/s/ TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
December 28, 2022