SEC Comment Letter for United States Oil Fund, LP (USO) (CIK 0001327068) (USO) — Jan 23, 2020
United States Oil Fund, LP (USO) (CIK 0001327068)
Date: Jan. 23, 2020 · CIK: 0001327068 · Accession: 0000000000-20-000618
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File numbers found in text: 333-235903
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January 23, 2020
John P. Love
President and Chief Executive Officer
United States Oil Fund, LP
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596
Re:United States Oil Fund, LP
Registration Statement on Form S-3
Filed January 13, 2020
File No. 333-235903
Dear Mr. Love:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Julia Griffith at 202-551-3267 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance