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December 1, 2022
John P. Love
President and Chief Executive Officer
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard
Suite 640
Walnut Creek, CA 94596
Re:United States Gasoline Fund, LP
Registration Statement on Form S-3
Filed November 8, 2022
File No. 333-268248
Dear John P. Love:
            We have limited our review of your registration statement to those issues we have
addressed in our comments.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-3 filed November 8, 2022
Prospectus Summary, page 1
1.Please prominently discuss the impact of current geopolitical events on the market for
gasoline and on UGA. Your discussion should address volatility in prices and trading
volume for gasoline, gasoline futures, and in your shares. Please place this discussion in
context by quantifying, to the extent information is available, the relative contribution of
Russia and Ukraine in the global markets for gasoline, prices of gasoline, the price of your
shares, the price of any futures contracts for gasoline, the extent to which these futures
markets are experiencing backwardation, and the increased trading volume of gasoline,
gasoline futures and your shares as of the most recent practicable date.

 FirstName LastNameJohn P. Love
 Comapany NameUnited States Commodity Funds LLC
 December 1, 2022 Page 2
 FirstName LastName
John P. Love
United States Commodity Funds LLC
December 1, 2022
Page 2
Similarly, please revise your risk factors in the section titled "Investment Risk" to describe
specific risks of current geopolitical events for the gasoline markets and for UGA and
its investments. Also revise to describe the risks relating to the impact of current events on
underlying assumptions and expectations and the potential for resulting volatility and
losses.
Exhibits
2.The fee table indicates that you intend to rely on Securities Act Rule 415(a)(6) to include
unsold securities from prior registration statements, file numbers 333-142206 and 333-
162717, declared effective on February 22, 2008 and April 30, 2010, respectively.
However, it appears that you filed this registration statement more than three years after
the initial effective dates of such prior registration statements.  To the extent that you
intend to rely on Rule 415(a)(6) to include unsold securities from an earlier registration
statement that went effective within three years of the filing date of this registration
statement, please revise to identify the form type, file number, and initial effective date of
the earlier registration statement from which the securities are to be carried forward.  Also
please quantify the amount of unsold securities being carried forward.  Please refer to
Instructions to the Calculation of Filing Fee Tables and Related Disclosure on Form S-3
for guidance.
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Eric Envall at (202) 551-3234 or David Lin at (202) 551-3552 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Finance