Tidal ETF Trust - ATAC US Rotation ETF is an exchange traded fund launched and managed by Tidal Investments LLC. The fund is co- managed by Tactical Rotation Management, LLC. It invests through other funds in the public equity and fixed income markets of the United States. For its equity portion, the fund invests in stocks of companies operating across diversified sectors. It invests in funds which invest in growth and value stocks of companies across diversified market capitalization. For its fixed income portion, the fund invests in funds which invests in long-duration treasury securities issued by U.S. government, its agencies, or instrumentalities. The fund seeks to benchmark the performance of its portfolio against the Lipper Flexible Portfolio Fund Total Return Index and the S&P 500 Total Return Index. Tidal ETF Trust - ATAC US Rotation ETF was formed on November 17, 2020 and is domiciled in the United States.