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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) — Oct 13, 2016

ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311)
Date: Oct. 13, 2016 · CIK: 0001415311 · Accession: 0000000000-16-096830

AI Filing Summary & Sentiment

File numbers found in text: 333-213918

Date
October 12, 2016
Author
/s/ Nicole Collings
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

Mail Stop 3233 October 12, 2016 Via E -mail Todd Johnson Principal Executive Officer 7501 Wisconsin Avenue Suite 1000 Bethesda, Maryland 20814

Re: ProShares Trust II Registration Statement on Form S-3 Filed September 30, 2016 File No. 333-213918

Dear Mr. Johnson :

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 me at (202) 551-6431 with any questions.

Sincerely,
/s/ Nicole Collings

Show Raw Text
Mail Stop 3233
October 12, 2016

Via E -mail
Todd Johnson
Principal Executive Officer
7501 Wisconsin Avenue Suite 1000
Bethesda, Maryland 20814

Re: ProShares Trust II
  Registration Statement on Form S-3
Filed  September 30, 2016
  File No.  333-213918

Dear Mr. Johnson :

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 me at (202) 551-6431 with any questions.

Sincerely,

/s/ Nicole Collings

Nicole Collings
Staff Attorney
Office of Real Estate &
Commodities

cc: James Munsell
 Sidley  Austin LLP