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          <ccc>XXXXXXXX</ccc>
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        <classId>C000224020</classId>
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      <regFileNumber>811-23377</regFileNumber>
      <regCik>0001742912</regCik>
      <regLei>549300VTYHP8U2332C46</regLei>
      <regStreet1>898 N. Broadway</regStreet1>
      <regStreet2>Suite 2</regStreet2>
      <regCity>Massapequa</regCity>
      <regStateConditional regCountry="US" regState="US-NY"/>
      <regZipOrPostalCode>11758</regZipOrPostalCode>
      <regPhone>8449867676</regPhone>
      <seriesName>Sound Equity Income ETF</seriesName>
      <seriesId>S000070511</seriesId>
      <seriesLei>549300GE3V0GYJ131M18</seriesLei>
      <repPdEnd>2021-11-30</repPdEnd>
      <repPdDate>2021-11-30</repPdDate>
      <isFinalFiling>N</isFinalFiling>
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      <totLiabs>23203.38</totLiabs>
      <netAssets>12150405.08</netAssets>
      <assetsAttrMiscSec>0</assetsAttrMiscSec>
      <assetsInvested>0</assetsInvested>
      <amtPayOneYrBanksBorr>0</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0</amtPayOneYrOthAffil>
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        <name>H&amp;R Block Inc</name>
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      <invstOrSec>
        <name>Cisco Systems Inc/Delaware</name>
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      <invstOrSec>
        <name>Dow Inc</name>
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      <invstOrSec>
        <name>Enbridge Inc</name>
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        <name>Entergy Corp</name>
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        <name>First American Government Obli</name>
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        <title>First American Government Obligations Fund</title>
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        <assetCat>STIV</assetCat>
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        <title>First Horizon Corp</title>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>Franklin Resources Inc</name>
        <lei>RIFQSET379FOGTEFKS80</lei>
        <title>Franklin Resources Inc</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Greif Inc</name>
        <lei>54930070FVGKR0Z1FI24</lei>
        <title>Greif Inc</title>
        <cusip>397624206</cusip>
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        <name>HP Inc</name>
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        <name>Hanesbrands Inc</name>
        <lei>GX5LWVWZLL5S4W1L2F20</lei>
        <title>Hanesbrands Inc</title>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>IBM</name>
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        <title>International Business Machines Corp</title>
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        <balance>2203</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>International Paper Co</name>
        <lei>824LMFJDH41EY779Q875</lei>
        <title>International Paper Co</title>
        <cusip>460146103</cusip>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Johnson &amp; Johnson</name>
        <lei>549300G0CFPGEF6X2043</lei>
        <title>Johnson &amp; Johnson</title>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>MSC Industrial Direct Co Inc</name>
        <lei>0XVKH0LN6YGOWO2EGO17</lei>
        <title>MSC Industrial Direct Co Inc</title>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>New York Community Bancorp Inc</name>
        <lei>529900HVXOTLY61GL030</lei>
        <title>New York Community Bancorp Inc</title>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>Newell Brands Inc</name>
        <lei>549300LWGYFM1TVO1Z12</lei>
        <title>Newell Brands Inc</title>
        <cusip>651229106</cusip>
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        <assetCat>EC</assetCat>
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      <invstOrSec>
        <name>NorthWestern Corp</name>
        <lei>3BPWMBHR1R9SHUN7J795</lei>
        <title>NorthWestern Corp</title>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Omnicom Group Inc</name>
        <lei>HKUPACFHSSASQK8HLS17</lei>
        <title>Omnicom Group Inc</title>
        <cusip>681919106</cusip>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>ONEOK Inc</name>
        <lei>2T3D6M0JSY48PSZI1Q41</lei>
        <title>ONEOK Inc</title>
        <cusip>682680103</cusip>
        <identifiers>
          <isin value="US6826801036"/>
        </identifiers>
        <balance>5284</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>316194.56</valUSD>
        <pctVal>2.6</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>People's United Financial Inc</name>
        <lei>ROPY7PEPIPIDJNF0BO69</lei>
        <title>People's United Financial Inc</title>
        <cusip>712704105</cusip>
        <identifiers>
          <isin value="US7127041058"/>
        </identifiers>
        <balance>20882</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>355829.28</valUSD>
        <pctVal>2.93</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Pfizer Inc</name>
        <lei>765LHXWGK1KXCLTFYQ30</lei>
        <title>Pfizer Inc</title>
        <cusip>717081103</cusip>
        <identifiers>
          <isin value="US7170811035"/>
        </identifiers>
        <balance>14161</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>760870.53</valUSD>
        <pctVal>6.26</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Principal Financial Group Inc</name>
        <lei>CUMYEZJOAF02RYZ1JJ85</lei>
        <title>Principal Financial Group Inc</title>
        <cusip>74251V102</cusip>
        <identifiers>
          <isin value="US74251V1026"/>
        </identifiers>
        <balance>9800</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>672084</valUSD>
        <pctVal>5.53</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TotalEnergies SE</name>
        <lei>529900S21EQ1BO4ESM68</lei>
        <title>TotalEnergies SE</title>
        <cusip>89151E109</cusip>
        <identifiers>
          <isin value="US89151E1091"/>
        </identifiers>
        <balance>7484</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>344189.16</valUSD>
        <pctVal>2.83</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>FR</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Valero Energy Corp</name>
        <lei>549300XTO5VR8SKV1V74</lei>
        <title>Valero Energy Corp</title>
        <cusip>91913Y100</cusip>
        <identifiers>
          <isin value="US91913Y1001"/>
        </identifiers>
        <balance>6400</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>428416</valUSD>
        <pctVal>3.53</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Walgreens Boots Alliance Inc</name>
        <lei>549300RPTUOIXG4LIH86</lei>
        <title>Walgreens Boots Alliance Inc</title>
        <cusip>931427108</cusip>
        <identifiers>
          <isin value="US9314271084"/>
        </identifiers>
        <balance>6820</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>305536</valUSD>
        <pctVal>2.51</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Xerox Holdings Corp</name>
        <lei>5493000Y33XDVO2CXC18</lei>
        <title>Xerox Holdings Corp</title>
        <cusip>98421M106</cusip>
        <identifiers>
          <isin value="US98421M1062"/>
        </identifiers>
        <balance>16114</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>296819.88</valUSD>
        <pctVal>2.44</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Seagate Technology Holdings PL</name>
        <lei>635400RUXIFEZSRU8X70</lei>
        <title>Seagate Technology Holdings PLC</title>
        <cusip>G7997R103</cusip>
        <identifiers>
          <isin value="IE00BKVD2N49"/>
        </identifiers>
        <balance>4643</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>476696.81</valUSD>
        <pctVal>3.92</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>LyondellBasell Industries NV</name>
        <lei>BN6WCCZ8OVP3ITUUVN49</lei>
        <title>LyondellBasell Industries NV</title>
        <cusip>N53745100</cusip>
        <identifiers>
          <isin value="NL0009434992"/>
        </identifiers>
        <balance>6202</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>540380.26</valUSD>
        <pctVal>4.45</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2022-01-26</ncom:dateSigned>
      <ncom:nameOfApplicant>Tidal ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>/s/ Eric Falkeis</ncom:signature>
      <ncom:signerName>Eric Falkeis</ncom:signerName>
      <ncom:title>President/Principal Executive Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
