<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0505</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001722388</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportSeriesClass>
        <rptSeriesClassInfo>
          <seriesId>S000093005</seriesId>
          <classInfo>
            <classId>C000261061</classId>
          </classInfo>
        </rptSeriesClassInfo>
        <rptSeriesClassInfo>
          <seriesId>S000093007</seriesId>
          <classInfo>
            <classId>C000261063</classId>
          </classInfo>
        </rptSeriesClassInfo>
      </reportSeriesClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo isReportPeriodLt12="N" reportEndingPeriod="2026-05-31"/>
    <registrantInfo>
      <registrantFullName>Tidal Trust III</registrantFullName>
      <investmentCompFileNo>811-23312</investmentCompFileNo>
      <registrantCik>0001722388</registrantCik>
      <registrantLei>254900O7GV43AAUCM784</registrantLei>
      <registrantstreet1>c/o Tidal ETF Services, LLC</registrantstreet1>
      <registrantstreet2>234 West Florida Street, Suite 700</registrantstreet2>
      <registrantcity>Milwaukee</registrantcity>
      <registrantzipCode>53204</registrantzipCode>
      <registrantstate>US-WI</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>8449867700</registrantphoneNumber>
      <websites>
        <website webpage="N/A"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Tidal ETF Services LLC</officeName>
          <officeAddress1>234 West Florida Street</officeAddress1>
          <officeAddress2>Suite 700</officeAddress2>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53204</officeRecordsZipCode>
          <officePhone>8449867700</officePhone>
          <booksRecordsDesc>Maintains fund accounting records, financial statements, general ledger records, NAV calculation documentation, and related financial reporting records required under Section 31(a).</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>U.S. Bancorp Fund Services LLC</officeName>
          <officeAddress1>615 East Michigan Street</officeAddress1>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53202</officeRecordsZipCode>
          <officePhone>18336121912</officePhone>
          <booksRecordsDesc>Maintains fund accounting records, financial statements, general ledger records, NAV calculation documentation, and related financial reporting records required under Section 31(a).</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>U.S. Bank National Association</officeName>
          <officeAddress1>1555 North River Center Drive</officeAddress1>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53212</officeRecordsZipCode>
          <officePhone>8008722657</officePhone>
          <booksRecordsDesc>Maintains custody records relating to portfolio securities, cash positions, and settlement activity as required under Section 31(a).</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Foreside Fund Services LLC</officeName>
          <officeAddress1>Three Canal Plaza</officeAddress1>
          <officeAddress2>Suite 100</officeAddress2>
          <officeCity>Portland</officeCity>
          <officeStateCountry officeState="US-ME" officeCountry="US"/>
          <officeRecordsZipCode>04101</officeRecordsZipCode>
          <officePhone>18662516920</officePhone>
          <booksRecordsDesc>Maintains records relating to its functions as principal underwriter and distributor of the registrant, including distribution agreements, selling agreements, and other records required to be maintained under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Tidal Investments LLC</officeName>
          <officeAddress1>234 West Florida Street</officeAddress1>
          <officeAddress2>Suite 700</officeAddress2>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53204</officeRecordsZipCode>
          <officePhone>8449867700</officePhone>
          <booksRecordsDesc>Maintains fund accounting records, financial statements, general ledger records, NAV calculation documentation, and related financial reporting records required under Section 31(a).</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Impact Shares, Corp.</officeName>
          <officeAddress1>5950 Berkshire Lane</officeAddress1>
          <officeAddress2>Suite 1420</officeAddress2>
          <officeCity>Dallas</officeCity>
          <officeStateCountry officeState="US-TX" officeCountry="US"/>
          <officeRecordsZipCode>75225</officeRecordsZipCode>
          <officePhone>8449547733</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Rockefeller Asset Management</officeName>
          <officeAddress1>510 Madison Avenue</officeAddress1>
          <officeAddress2>21st Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10022</officeRecordsZipCode>
          <officePhone>2125495100</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Traders A.I., Inc.</officeName>
          <officeAddress1>10300 Eaton Pl</officeAddress1>
          <officeAddress2>Suite 440/448</officeAddress2>
          <officeCity>Fairfax</officeCity>
          <officeStateCountry officeState="US-VA" officeCountry="US"/>
          <officeRecordsZipCode>22030</officeRecordsZipCode>
          <officePhone>8446799559</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Route 20 Private Wealth Inc.</officeName>
          <officeAddress1>401 East Las Olas Boulevard</officeAddress1>
          <officeAddress2>Suite 1400</officeAddress2>
          <officeCity>Fort Lauderdale</officeCity>
          <officeStateCountry officeState="US-FL" officeCountry="US"/>
          <officeRecordsZipCode>33301</officeRecordsZipCode>
          <officePhone>9547127490</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>VistaShares Advisors LLC</officeName>
          <officeAddress1>150 NE 6th Avenue</officeAddress1>
          <officeAddress2>Unit S</officeAddress2>
          <officeCity>Delray Beach</officeCity>
          <officeStateCountry officeState="US-FL" officeCountry="US"/>
          <officeRecordsZipCode>33483</officeRecordsZipCode>
          <officePhone>8448752288</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Fundstrat Capital, LLC</officeName>
          <officeAddress1>150 East 52nd Street</officeAddress1>
          <officeAddress2>N/A</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10022</officeRecordsZipCode>
          <officePhone>2122937132</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Ned Davis Research Inc.</officeName>
          <officeAddress1>3665 Bee Ridge Road</officeAddress1>
          <officeAddress2>Suite 306</officeAddress2>
          <officeCity>Sarasota</officeCity>
          <officeStateCountry officeState="US-FL" officeCountry="US"/>
          <officeRecordsZipCode>34233</officeRecordsZipCode>
          <officePhone>9414122300</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Ninepoint Partners LP</officeName>
          <officeAddress1>Royal Bank Plaza</officeAddress1>
          <officeAddress2>South Tower</officeAddress2>
          <officeCity>Toronto</officeCity>
          <officeCountry>CA</officeCountry>
          <officeRecordsZipCode>M5J2JI</officeRecordsZipCode>
          <officePhone>4169436707</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Cannell &amp; Spears LLC</officeName>
          <officeAddress1>545 Madison Avenue</officeAddress1>
          <officeAddress2>11th Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10022</officeRecordsZipCode>
          <officePhone>2127525255</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Harmonic Capital, LLC</officeName>
          <officeAddress1>444 North Wabash Ave</officeAddress1>
          <officeCity>Chicago</officeCity>
          <officeStateCountry officeState="US-IL" officeCountry="US"/>
          <officeRecordsZipCode>60611</officeRecordsZipCode>
          <officePhone>773-741-0145</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Nest Egg ETFs, LLC.</officeName>
          <officeAddress1>8141 2nd Street</officeAddress1>
          <officeAddress2>Suite 330</officeAddress2>
          <officeCity>Downey</officeCity>
          <officeStateCountry officeState="US-CA" officeCountry="US"/>
          <officeRecordsZipCode>94596</officeRecordsZipCode>
          <officePhone>8664755050</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>USCF Advisers LLC</officeName>
          <officeAddress1>1850 Mt. Diablo Blvd</officeAddress1>
          <officeAddress2>Suite 640</officeAddress2>
          <officeCity>Walnut Creek</officeCity>
          <officeStateCountry officeState="US-CA" officeCountry="US"/>
          <officeRecordsZipCode>94596</officeRecordsZipCode>
          <officePhone>5105229600</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>AlphaQuest LLC</officeName>
          <officeAddress1>126 East 56th Street</officeAddress1>
          <officeAddress2>25th Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10017</officeRecordsZipCode>
          <officePhone>2128387222</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Intech Investment Management LLC</officeName>
          <officeAddress1>250 S. Australian Avenue</officeAddress1>
          <officeAddress2>Suite 1700</officeAddress2>
          <officeCity>West Palm Beach</officeCity>
          <officeStateCountry officeState="US-FL" officeCountry="US"/>
          <officeRecordsZipCode>33401</officeRecordsZipCode>
          <officePhone>5617751100</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Measured Risk Portfolios, Inc.</officeName>
          <officeAddress1>5230 Carroll Canyon Road</officeAddress1>
          <officeAddress2>Suite 224</officeAddress2>
          <officeCity>San Diego</officeCity>
          <officeStateCountry officeState="US-CA" officeCountry="US"/>
          <officeRecordsZipCode>92121</officeRecordsZipCode>
          <officePhone>8589351125</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Accuvest Global Advisors Inc.</officeName>
          <officeAddress1>3575 N. 100 E</officeAddress1>
          <officeAddress2>Suite 350</officeAddress2>
          <officeCity>Provo</officeCity>
          <officeStateCountry officeState="US-UT" officeCountry="US"/>
          <officeRecordsZipCode>84604</officeRecordsZipCode>
          <officePhone>9259302882</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>RCN Wealth Advisors, Inc.</officeName>
          <officeAddress1>116 Terrapin Lane</officeAddress1>
          <officeCity>Stevensville</officeCity>
          <officeStateCountry officeState="US-MD" officeCountry="US"/>
          <officeRecordsZipCode>21666</officeRecordsZipCode>
          <officePhone>4109566003</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Worth Charting Group LLC</officeName>
          <officeAddress1>445 Park Avenue</officeAddress1>
          <officeAddress2>9th Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10022</officeRecordsZipCode>
          <officePhone>8888218231</officePhone>
          <booksRecordsDesc>Maintains books and records relating to its functions as investment adviser, including portfolio management records, trading records, research files, compliance records, and other records required under Section 31(a) of the Investment Company Act of 1940.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-1A</registrantClassificationType>
      <totalSeries>41</totalSeries>
      <terminatedSeries>
        <terminatedSeriesInfo seriesName="Unity Wealth Partners Dynamic Capital Appreciation &amp; Options ETF" seriesId="S000085784" terminationDate="06/2025"/>
        <terminatedSeriesInfo seriesName="2x Daily Software Platform ETF" seriesId="S000093429" terminationDate="10/2025"/>
        <terminatedSeriesInfo seriesName="Battleshares(TM) TSLA vs F ETF" seriesId="S000089549" terminationDate="10/2025"/>
        <terminatedSeriesInfo seriesName="FIRE Funds(TM) Income Target ETF" seriesId="S000088498" terminationDate="10/2025"/>
        <terminatedSeriesInfo seriesName="FIRE Funds(TM) Wealth Builder ETF" seriesId="S000088499" terminationDate="10/2025"/>
        <terminatedSeriesInfo seriesName="Azoria 500 Meritocracy ETF" seriesId="S000093005" terminationDate="12/2025"/>
        <terminatedSeriesInfo seriesName="Azoria TSLA Convexity ETF" seriesId="S000093007" terminationDate="12/2025"/>
        <terminatedSeriesInfo seriesName="VistaShares Animal Spirits Daily 2X Strategy ETF" seriesId="S000092977" terminationDate="01/2026"/>
        <terminatedSeriesInfo seriesName="PEO AlphaQuest Thematic PE ETF" seriesId="S000089834" terminationDate="03/2026"/>
      </terminatedSeries>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Monica Byrd</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="N/A"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Pamela Cytron</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="N/A"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Lawrence Jules</directorName>
          <crdNumber>005170157</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="N/A"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Ethan Powell</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-07142"/>
            <fileNumberInfo fileNumber="811-21866"/>
            <fileNumberInfo fileNumber="811-23723"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Eric W. Falkeis</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-05037"/>
            <fileNumberInfo fileNumber="811-23377"/>
            <fileNumberInfo fileNumber="811-23793"/>
            <fileNumberInfo fileNumber="811-24061"/>
            <fileNumberInfo fileNumber="811-24116"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>William H. Woolverton</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>c/o Tidal ETF Services, LLC</ccoStreet1>
          <ccoStreet2>234 West Florida, Suite 700</ccoStreet2>
          <ccoCity>Milwaukee</ccoCity>
          <ccoStateCountry ccoState="US-WI" ccoCountry="US"/>
          <ccoZipCode>53204</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="Tidal ETF Services LLC" ccoEmployerId="45-4779500"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33646"/>
        <releaseNumberInfo releaseNumber="IC-33897"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Foreside Fund Services, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-51293</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000046106</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderwriterRssdId>N/A</principalUnderwriterRssdId>
          <principalUnderWriterStateCountry principalUnderWriterState="US-ME" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Tait Weller and Baker LLP</publicAccountantName>
          <pcaobNumber>00445</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantRssdId>N/A</publicAccountantRssdId>
          <publicAccountantStateCountry publicAccountantState="US-PA" publicAccountantCountry="US"/>
        </publicAccountant>
        <publicAccountant>
          <publicAccountantName>Cohen &amp; Company, Ltd.</publicAccountantName>
          <pcaobNumber>00925</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantRssdId>N/A</publicAccountantRssdId>
          <publicAccountantStateCountry publicAccountantState="US-WI" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>Y</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <paymentDividendSeries isPaymentDividend="Y">
        <seriesInfo seriesName="NestYield Dynamic Income ETF" seriesId="S000089468"/>
        <seriesInfo seriesName="NestYield Total Return Guard ETF" seriesId="S000089469"/>
        <seriesInfo seriesName="NestYield Visionary ETF" seriesId="S000089470"/>
        <seriesInfo seriesName="VistaShares Target 15 Berkshire Select Income ETF" seriesId="S000090687"/>
        <seriesInfo seriesName="VistaShares Target 15 USA Quality Income ETF" seriesId="S000090690"/>
        <seriesInfo seriesName="VistaShares Target 15 ACKtivist Distribution ETF" seriesId="S000094438"/>
        <seriesInfo seriesName="VistaShares Target 15 DRUKMacro Distribution ETF" seriesId="S000094437"/>
        <seriesInfo seriesName="VistaShares Target 15TM S&amp;P 100 Distribution ETF" seriesId="S000097291"/>
        <seriesInfo seriesName="Fundstrat Granny Shots US Large Cap &amp; Income ETF" seriesId="S000096525"/>
        <seriesInfo seriesName="VistaShares Target 15 TEPRTantrum Contrarian Distribution ETF" seriesId="S000100651"/>
      </paymentDividendSeries>
    </registrantInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Tidal Trust III" signedDate="2026-08-07" signature="Aaron Perkovich" title="Treasurer/Principal Financial Officer"/>
  </formData>
</edgarSubmission>
