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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) — Jan 19, 2016

ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311)
Date: Jan. 19, 2016 · CIK: 0001415311 · Accession: 0000000000-16-061722

AI Filing Summary & Sentiment

File numbers found in text: 001-34200

Date
January 15, 2016
Author
/s/ Robert F. Telewicz Jr.
Form
UPLOAD
Company
ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311)

Letter

Mailstop 3233 January 15, 2016 Via E -mail Mr. Edward Karpowicz Principal Financial Officer ProShares Trust II. 7501 Wisconsin Avenue, Suite 1000 Bethesda, Maryland 20814

Re: ProShares Trust II Form 10-K Filed March 2, 2015 File No. 001-34200

Dear Mr. Karpowicz :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert F. Telewicz Jr.

Show Raw Text
Mailstop 3233
        January 15, 2016

Via E -mail
Mr. Edward Karpowicz
Principal Financial Officer
ProShares Trust II.
7501 Wisconsin Avenue, Suite 1000
Bethesda, Maryland 20814

Re: ProShares Trust II
 Form 10-K
Filed March 2, 2015
File No. 001-34200

Dear Mr. Karpowicz :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Robert F. Telewicz Jr.

Robert F. Tel ewicz Jr.
Branch Chief
Office of Real Estate and
Commodities