Correspondence 0001171200-23-000243 from United States Commodity Index Funds Trust (CPER, USCI) (CIK 0001479247) (CPER)
United States Commodity Index Funds Trust (CPER, USCI) (CIK 0001479247)
Date: April 14, 2023 · CIK: 0001479247 · Accession: 0001171200-23-000243
AI Filing Summary & Sentiment
File numbers found in text: 001-34833
Referenced dates: April 10, 2023
Letter
Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: United States Commodity Index Funds Trust Form 10-K for the year ended December 31, 2022 Filed February 27, 2023 File No. 001-34833
Dear Ms. Baynes:
On behalf of United States Commodity Index Funds Trust (the “Trust”), set forth below is the Trust’s response to the comment provided by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission) in that certain letter dated April 10, 2023, relating to the above Form 10-K (the “Form 10-K”). The Staff’s comment is set forth below in italics, followed by the Trust’s response.
Form 10-K for the year ended December 31, 2022
Item 9A. Controls and Procedures, page 132
1. We note you provide the required separate disclosures by each of the Trust and each active series in your financial statements, audit reports, disclosure controls and procedures, and internal control over financial reporting. In addition, you should also include a statement that the CEO/CFO certifications are applicable to each of the series as well as the Trust. Please represent to us that you will revise future periodic filings to comply.
Response: The Trust acknowledges the Staff’s comment and represents that the Trust will revise future periodic filings accordingly, beginning with the Form 10-Q for the quarter ended March 31, 2023 to include the following disclosure.
“Certifications
The certifications by the Principal Executive Officer and Principal Financial Officer of the Trust required by Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002, which are filed or furnished as exhibits to this Quarterly Report on Form 10-Q, apply both to the Trust taken as a whole and each Trust Series, and the Principal Executive Officer and Principal Financial Officer of the Trust are certifying both as to the Trust taken as a whole and each Trust Series.”
Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.
Eversheds Sutherland (US) LLP
700 Sixth Street, NW, Suite Washington, DC 20001-3980
D: 202.383.0262 F: 202.637.3593
OwenPinkerton@eversheds-sutherland.us
If you have any questions about the foregoing, please do not hesitate to contact me at (202) 383-0262 or Ray Ramirez at (202) 383-0868.
Sincerely,
/s/ Owen J. Pinkerton
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Eversheds
Sutherland (US) LLP
700 Sixth Street, NW, Suite
700
Washington, DC 20001-3980
D: 202.383.0262
F: 202.637.3593
OwenPinkerton@eversheds-sutherland.us
April 14, 2023
Via
EDGAR
Bonnie Baynes
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Re: United States Commodity Index Funds Trust
Form 10-K for the year ended December 31, 2022
Filed February 27, 2023
File No. 001-34833
Dear Ms. Baynes:
On behalf of United States Commodity Index Funds Trust (the “Trust”),
set forth below is the Trust’s response to the comment provided by the staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission (the “Commission) in that certain letter dated April 10, 2023, relating
to the above Form 10-K (the “Form 10-K”). The Staff’s comment is set forth below in italics, followed
by the Trust’s response.
Form 10-K for the year ended December 31, 2022
Item 9A. Controls and Procedures, page 132
1. We note you provide the required separate disclosures by each of the Trust
and each active series in your financial statements, audit reports, disclosure controls and procedures, and internal control over financial
reporting. In addition, you should also include a statement that the CEO/CFO certifications are applicable to each of the series as well
as the Trust. Please represent to us that you will revise future periodic filings to comply.
Response:
The Trust acknowledges the Staff’s comment and represents that the
Trust will revise future periodic filings accordingly, beginning with the Form 10-Q for the quarter ended March 31, 2023 to include the
following disclosure.
“Certifications
The certifications by the Principal Executive Officer and Principal Financial
Officer of the Trust required by Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002, which are filed or furnished
as exhibits to this Quarterly Report on Form 10-Q, apply both to the Trust taken as a whole and each Trust Series, and the Principal
Executive Officer and Principal Financial Officer of the Trust are certifying both as to the Trust taken as a whole and each Trust Series.”
Eversheds
Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds
Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.
Eversheds
Sutherland (US) LLP
700 Sixth Street, NW, Suite
700
Washington, DC 20001-3980
D: 202.383.0262
F: 202.637.3593
OwenPinkerton@eversheds-sutherland.us
If you have any questions about the foregoing, please do not hesitate to
contact me at (202) 383-0262 or Ray Ramirez at (202) 383-0868.
Sincerely,
/s/ Owen J. Pinkerton
Owen J. Pinkerton, a partner
cc:
Raymond A. Ramirez, Esq.
Daphne G. Frydman, Esq.
Eversheds
Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds
Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.