SEC Comment Letter for United States Oil Fund, LP (USO) (CIK 0001327068) (USO) — Jun 30, 2005
United States Oil Fund, LP (USO) (CIK 0001327068)
Date: June 30, 2005 · CIK: 0001327068 · Accession: 0000000000-05-033533
AI Filing Summary & Sentiment
File numbers found in text: 333-124950
Letter
May 31, 2005 Nicholas D. Gerber Management Director New York Oil ETF, LP 1320 Harbor Bay Parkway, Suite 145 Alameda, CA 94502
Re: New York Oil ETF, LP. Registration Statement on Form S-1 Registration No. 333-124950 Filed March 16, 2005
Dear Mr. Gerber:
This is to advise you that a preliminary review of the above registration statement indicates material deficiencies of the requirements of the Securities Act of 1933, and the rules and regulations under the Act. For example, we note that you have not included financial statements as required by Items 3-01 and 3-02 of Regulation S-X. For this reason, we will not perform a detailed examination of the registration statement and we will not issue comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies.
We suggest that you consider submitting an amendment that includes updated financial statements. We will commence our review of your registration statement at that time. Please refer any questions to Owen Pinkerton, Attorney-Adviser, at (202) 551-3694.
Sincerely,
Karen Garnett
Assistant Director
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> May 31, 2005 Nicholas D. Gerber Management Director New York Oil ETF, LP 1320 Harbor Bay Parkway, Suite 145 Alameda, CA 94502 Re: New York Oil ETF, LP. Registration Statement on Form S-1 Registration No. 333-124950 Filed March 16, 2005 Dear Mr. Gerber: This is to advise you that a preliminary review of the above registration statement indicates material deficiencies of the requirements of the Securities Act of 1933, and the rules and regulations under the Act. For example, we note that you have not included financial statements as required by Items 3-01 and 3-02 of Regulation S-X. For this reason, we will not perform a detailed examination of the registration statement and we will not issue comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies. We suggest that you consider submitting an amendment that includes updated financial statements. We will commence our review of your registration statement at that time. Please refer any questions to Owen Pinkerton, Attorney-Adviser, at (202) 551-3694. Sincerely, Karen Garnett Assistant Director cc: W. Thomas Conner, Esq. (via facsimile) James M. Cain, Esq. Sutherland Asbill & Brennan LLP </TEXT> </DOCUMENT>