SEC Comment Letter 0000000000-23-002944 to United States 12 Month Oil Fund, LP (USL) (CIK 0001405528) (USL)
United States 12 Month Oil Fund, LP (USL) (CIK 0001405528)
Date: March 23, 2023 · CIK: 0001405528 · Accession: 0000000000-23-002944
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File numbers found in text: 333-270699
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United States securities and exchange commission logo
March 23, 2023
John Love
Chief Executive Officer
United States 12 Month Oil Fund, LP
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596
Re:United States 12 Month Oil Fund, LP
Registration Statement on Form S-3
Filed March 20, 2023
File No. 333-270699
Dear John 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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets