# EDGAR Filing Document

**Accession Number:** 0001405513
**File Stem:** 0000000000-23-003234
**Filing Date:** 2023-3
**Character Count:** 5272
**Document Hash:** 52179819b7f72bbd0a234cd70af424a9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003234.hdr.sgml**: 20230524

**ACCESSION NUMBER**: 0000000000-23-003234

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** United States 12 Month Natural Gas Fund, LP
- **CENTRAL INDEX KEY:** 0001405513
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **IRS NUMBER:** 260431733
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1850 MT. DIABLO BLVD.
- **STREET 2:** SUITE 640
- **CITY:** WALNUT CREEK
- **STATE:** CA
- **ZIP:** 94596
- **BUSINESS PHONE:** (510) 522-9600

**MAIL ADDRESS:**
- **STREET 1:** 1850 MT. DIABLO BLVD.
- **STREET 2:** SUITE 640
- **CITY:** WALNUT CREEK
- **STATE:** CA
- **ZIP:** 94596
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001171200-23-000118

## Text-Extract

```

United States securities and exchange commission logo

                            March 30, 2023

       John P. Love
       President and Chief Executive Officer
       United States Commodity Funds LLC
       1850 Mt. Diablo Boulevard
       Suite 640
       Walnut Creek, CA 94596

                                                        Re: United States 12
Month Natural Gas Fund, LP
                                                            Post-Effective
Amendment No. 1 to Form S-1
                                                            Filed March 21,
2023
                                                            File No. 333-263572

       Dear John P. Love:

              We have reviewed your post-effective amendment and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Post-Effective Amendment No. 1 to Form S-1 Filed March 21, 2023

       Exhibit 23.2, page II-3

   1.                                                   Please revise to
provide an updated consent from your independent registered public
                                                        accounting firm for the
financial statements included within this filing.
 John P. Love
FirstName  LastNameJohn P. LoveLLC
United States Commodity Funds
Comapany
March      NameUnited States Commodity Funds LLC
       30, 2023
March2 30, 2023 Page 2
Page
FirstName LastName
        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 David Lin at (202) 551-3552 or Matthew Derby at (202)
551-3334 with
any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Crypto
Assets

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 30, 2023

John P. Love  
President and Chief Executive Officer  
United States Commodity Funds LLC  
1850 Mt. Diablo Boulevard  
Suite 640  
Walnut Creek, CA 94596

**Re: United States 12 Month Natural Gas Fund, LP  
Post-Effective Amendment No. 1 to Form S-1  
Filed March 21, 2023  
File No. 333-263572**

Dear John P. Love:

We have reviewed your post-effective amendment and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

Post-Effective Amendment No. 1 to Form S-1 Filed March 21, 2023

Exhibit 23.2, page II-3

1. Please revise to provide an updated consent from your independent registered public accounting firm for the financial statements included within this filing.

John P. Love
United States Commodity Funds LLC
March 30, 2023
Page 2

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 David Lin at (202) 551-3552 or Matthew Derby at (202) 551-3334 with any questions.

Sincerely,

Division of Corporation Finance
Office of Crypto Assets