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 11, 2017
ProShares Trust II (AGQ, EUO, GLL, SCO, UCO, UGL, ULE, YCL, YCS, ZSL, BOIL, KOLD, SVXY, UVXY, VIXM, VIXY) (CIK 0001415311)
Date: Oct. 11, 2017 · CIK: 0001415311 · Accession: 0000000000-17-035895
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File numbers found in text: 333-220688
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Mail Stop 3233 October 10, 2017 Via E -mail Michael L. Sapir c/o ProShare Capital Management LLC 7501 Wisconsin Avenue East Tower, 10th Floor Bethesda, Maryland 20814 Re: ProShares Trust II Registration Statement on Form S-3 Filed September 28, 2017 File No. 333-220688 Dear Mr. Sapir : 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 Rahul K. Patel, Staff Attorney, at (202) 551 -3799 with any questions. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief Office of Real Estate and Commodities cc: Kenny S. Terrero, Esq. Sidley Austin LLP