Exhibit 99.(h)(ii)(3)
THIRD AMENDMENT TO THE
FUND
ACCOUNTING SERVICING AGREEMENT
THIS THIRD AMENDMENT effective as of the last date on the signature block (the “Effective Date”), to the Fund Accounting Servicing Agreement dated as of December 16, 2025, as amended (the “Agreement”), is entered into by and between TIDAL TRUST V, 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 (“USBGFS”).
RECITALS
WHEREAS, the parties have entered into the Agreement; and
WHEREAS, the parties desire to amend the Agreement to update Exhibit A to
Add the following funds:
| · | Defiance S&P Accelerator ETF |
| · | Defiance Europe AI Leaders ETF |
| · | Defiance Global Robotics Top 10 ETF |
| · | Defiance Japan AI Leaders ETF |
| · | Defiance Korea Robotics Top 10 ETF |
| · | Defiance Latin America Top 10 ETF |
| · | Defiance Long/Short AI Compute vs. Legacy Software ETF |
| · | Defiance Long/Short Space Economy vs. Legacy Communications ETF |
| · | Defiance Taiwan AI Leaders ETF |
WHEREAS, Section 15(e) 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. | Exhibit A of the Agreement is hereby superseded and replaced in its entirety with Exhibit A attached hereto. |
| 2. | Except to the extent amended hereby, the Agreement shall remain in full force and effect. |
SIGNATURES ON NEXT PAGE
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IN WITNESS WHEREOF, the parties hereto have caused this Third Amendment to be executed by a duly authorized officer on one or more counterparts as of the date last written below.
| TIDAL TRUST V | U.S. BANCORP FUND SERVICES, LLC | |||
| By: | /s/ Joel Weiss | By: | /s/ Elizabeth Scalf | |
| Name: | Joel Weiss | Name: | Elizabeth Scalf | |
| Title: | Principal Executive Officer | Title: | Senior Vice President | |
| Date: | 9/9/2026 | Date: | 9/9/2026 | |
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Exhibit A to the Fund Accounting Servicing Agreement
Separate Series of Tidal Trust V
Name of ETF Series
RoboTaxi ETF
Defiance Compute ETF
Defiance Global Foundries ETF
Defiance Korea AI ETF
Defiance Situational Awareness Select ETF
Defiance Small Modular Reactor ETF
Defiance China Memory ETF
Defiance China Semiconductor ETF
Defiance CoinDesk 5 Equal Weight ETF
Defiance Helium and Strategic Gases ETF
Defiance Korea Semiconductor ETF
Defiance KSM Israel 120 ETF
Defiance Photonics ETF
Defiance S&P Accelerator ETF
Defiance Europe AI Leaders ETF
Defiance Global Robotics Top 10 ETF
Defiance Japan AI Leaders ETF
Defiance Korea Robotics Top 10 ETF
Defiance Latin America Top 10 ETF
Defiance Long/Short AI Compute vs. Legacy Software ETF
Defiance Long/Short Space Economy vs. Legacy Communications ETF
Defiance Taiwan AI Leaders ETF
Name of Mutual Fund Series
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