SEC Comment Letter 0000000000-23-003234 to United States 12 Month Natural Gas Fund, LP (UNL) (CIK 0001405513) (UNL)
United States 12 Month Natural Gas Fund, LP (UNL) (CIK 0001405513)
Date: March 30, 2023 · CIK: 0001405513 · Accession: 0000000000-23-003234
AI Filing Summary & Sentiment
File numbers found in text: 333-263572
Letter
United States securities and exchange commission logo March 30, 2023 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 12 Month Natural Gas Fund, LP Post-Effective Amendment No. 1 to Form S-1 Filed March 21, 2023 File No. 333-263572 Dear John P. Love: We have reviewed your post-effective amendment and have the following 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. Post-Effective Amendment No. 1 to Form S-1 Filed March 21, 2023 Exhibit 23.2, page II-3 1.Please revise to provide an updated consent from your independent registered public accounting firm for the financial statements included within this filing.
FirstName LastNameJohn P. Love Comapany NameUnited States Commodity Funds LLC March 30, 2023 Page 2 FirstName LastName John P. Love United States Commodity Funds LLC March 30, 2023 Page 2 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 David Lin at (202) 551-3552 or Matthew Derby at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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United States securities and exchange commission logo
March 30, 2023
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 12 Month Natural Gas Fund, LP
Post-Effective Amendment No. 1 to Form S-1
Filed March 21, 2023
File No. 333-263572
Dear John P. Love:
We have reviewed your post-effective amendment and have the following 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.
Post-Effective Amendment No. 1 to Form S-1 Filed March 21, 2023
Exhibit 23.2, page II-3
1.Please revise to provide an updated consent from your independent registered public
accounting firm for the financial statements included within this filing.
FirstName LastNameJohn P. Love
Comapany NameUnited States Commodity Funds LLC
March 30, 2023 Page 2
FirstName LastName
John P. Love
United States Commodity Funds LLC
March 30, 2023
Page 2
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 David Lin at (202) 551-3552 or Matthew Derby at (202) 551-3334 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets