SEC Comment Letter for ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311) (AGQ) — Aug 18, 2011
ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311)
Date: Aug. 18, 2011 · CIK: 0001415311 · Accession: 0000000000-11-050104
AI Filing Summary & Sentiment
Letter
August 18, 2011 Via E-mail Mr. Edward Karpowicz Principal Financial Officer Proshares Trust II c/o ProShare Capital Management LLC 7501 Wisconsin Avenue, Suite 1000 Bethesda, Maryland 20814
Re: Proshares Trust II Form 10-K for the year ended December 31, 2010 Filed March 1, 2011 File No. 1-34200
Dear Mr. Karpowicz: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Woody
Kevin Woody Branch Chief
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August 18, 2011 Via E-mail Mr. Edward Karpowicz Principal Financial Officer Proshares Trust II c/o ProShare Capital Management LLC 7501 Wisconsin Avenue, Suite 1000 Bethesda, Maryland 20814 Re: Proshares Trust II Form 10-K for the year ended December 31, 2010 Filed March 1, 2011 File No. 1-34200 Dear Mr. Karpowicz: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Branch Chief