TO THE FUND ACCOUNTING SERVICING AGREEMENT

Tidal ETF Trust N-14 

Exhibit 99.13(c)(2)

TWENTY-FOURTH AMENDMENT 

TO THE FUND ACCOUNTING SERVICING AGREEMENT

THIS TWENTY-FOURTH AMENDMENT effective as of the last date on the signature block, to the Fund Accounting Servicing Agreement dated as of December 21, 2018, as amended (the “Agreement”), is entered into by and between TIDAL ETF TRUST, a Delaware statutory trust (the “Trust”), and U.S. BANCORP FUND SERVICES, LLC d/b/a U.S. BANK GLOBAL FUND SERVICES, a Wisconsin limited liability company (“Fund Services”).

RECITALS

WHEREAS, the parties have entered into the Agreement; and

WHEREAS, the parties desire to amend the Agreement to update Amended Exhibit A to:

Add the following funds:

● Unusual Whales Subversive Democratic Trading ETF

● Unusual Whales Subversive Republican Trading ETF

Remove the following funds:

● SoFi Be Your Own Boss ETF

● SoFi Weekly Dividend ETF

● SoFi Weekly Income ETF

● SoFi Web 3 ETF

● SoFi Smart Energy ETF

● Subversive Cannabis ETF

Reflect a change in name for the Sound Equity Income ETF to the Sound Equity Dividend Income ETF.

WHEREAS, Section 15 of the Agreement allows for its amendment by a written instrument executed by both parties and authorized or approved by the Board of Trustees of the Trust.

NOW, THEREFORE, the parties agree as follows:

1.            Amended Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Amended Exhibit A attached hereto.

2.            Except to the extent amended hereby, the Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed by a duly authorized officer on one or more counterparts as of the date and year last written below.

TIDAL ETF TRUST			U.S. BANCORP FUND SERVICES, LLC
By:			By:
Name:			Name:
Title:			Title:
Date:			Date:

Amended Exhibit A to the Fund Accounting Servicing Agreement 

Separate Series of Tidal ETF Trust

Name of Series

SoFi Select 500 ETF 

SoFi Next 500 ETF 

SoFi Social 50 ETF 

SoFi Enhanced Xxxxx ETF

RPAR Risk Parity ETF 

UPAR Ultra Risk Parity ETF

SP Funds Dow Xxxxx Global Sukuk ETF 

SP Funds S&P 500 Sharia Industry Exclusions ETF 

SP Funds S&P Global REIT Sharia ETF

Adasina Social Justice All Cap Global ETF

Leatherback Long/Short Absolute Return ETF 

Leatherback Long/Short Alternative Yield ETF

ATAC US Rotation ETF 

ATAC Credit Rotation ETF 

ATAC Equity Leverage Rotation ETF

Gotham Enhanced 500 ETF 

Gotham 1000 Value ETF 

Gotham Short Strategies ETF

Sound Fixed Income ETF 

Sound Enhanced Fixed Income ETF 

Sound Equity Dividend Income ETF 

Sound Enhanced Equity Income ETF 

Sound Total Return ETF

Acruence Active Hedge U.S. Equity ETF

American Customer Satisfaction ETF

SonicShares^TM Global Shipping ETF

Xxxxxxxx Alternative Yield Pre-Merger SPAC ETF

XXXX Buy and Xxxxx ETF

FolioBeyond Alternative Income and Interest Rate Hedge ETF

Residential REIT ETF 

Intelligent Real Estate ETF

Newday Ocean Health ETF 

Newday Diversity, Equity & Inclusion ETF

Ionic Inflation Protection ETF

Unlimited HFND Multi-Strategy Return Tracker ETF 

Unlimited HFEM Emerging Markets Return Tracker ETF 

Unlimited HFEQ Equity Long/Short Return Tracker ETF 

Unlimited HFEV Event Driven Return Tracker ETF 

Unlimited HFMF Managed Futures Return Tracker ETF 

Unlimited Ultra HFND Multi-Strategy Return Tracker ETF 

Unlimited Low-Beta HFND Multi-Strategy ETF 

Unlimited HFGM Global Macro Return Tracker ETF 

Unlimited HFFI Fixed Income Return Tracker ETF 

Aztlan Global Stock Selection XX XXXX ETF 

Aztlan North America Nearshoring Stock Selection ETF

God Bless America ETF

Academy Veteran Impact ETF

Unusual Whales Subversive Democratic Trading ETF 

Unusual Whales Subversive Republican Trading ETF