<SEC-DOCUMENT>0001171200-16-000247.txt : 20160516
<SEC-HEADER>0001171200-16-000247.hdr.sgml : 20160516
<ACCEPTANCE-DATETIME>20160516131730
ACCESSION NUMBER:		0001171200-16-000247
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20160516
DATE AS OF CHANGE:		20160516

FILER:

	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:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-210296
		FILM NUMBER:		161652370

	BUSINESS ADDRESS:	
		STREET 1:		1999 HARRISON STREET
		STREET 2:		SUITE 1530
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94612
		BUSINESS PHONE:		(510) 522-9600

	MAIL ADDRESS:	
		STREET 1:		1999 HARRISON STREET
		STREET 2:		SUITE 1530
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94612
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>i00319_unl-424b3.htm
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    <TD STYLE="width: 95%"><B>&nbsp;</B></TD>
    <TD NOWRAP STYLE="width: 5%"><B>Filed Pursuant to Rule 424(b)(3)&nbsp;&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><B>&nbsp;</B></TD>
    <TD><B>Registration No. 333-210296</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>PROSPECTUS </B></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>United States 12 Month Natural Gas
Fund, LP<SUP>&reg;</SUP>* </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>24,650,000 Shares </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>*Principal U.S. Listing Exchange:
NYSE Arca, Inc. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The United States 12 Month Natural
Gas Fund, LP (&ldquo;UNL&rdquo;) is an exchange traded fund organized as a limited partnership that issues shares that trade on
the NYSE Arca stock exchange (&ldquo;NYSE Arca&rdquo;). UNL&rsquo;s investment objective is to track a benchmark of short-term
natural gas futures contracts. UNL pays its general partner, United States Commodity Funds LLC (&ldquo;USCF&rdquo;), a limited
liability company, a management fee and incurs operating costs. USCF and UNL are located at 1999 Harrison Street, Suite 1530,
Oakland, CA 94612. The telephone number for both USCF and UNL is 510.522.9600. In order for a hypothetical investment in shares
to break even over the next 12 months, assuming a selling price of $8.74 (the net asset value as of March 31, 2016), the investment
would have to generate a 0.858% return or $0.075, rounded to $0.08.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is an exchange traded fund. This
means that most investors who decide to buy or sell shares of UNL shares place their trade orders through their brokers and may
incur customary brokerage commissions and charges. Shares trade on the NYSE Arca under the ticker symbol &ldquo;UNL&rdquo; and
are bought and sold throughout the trading day at bid and ask prices like other publicly traded securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Shares trade on the NYSE Arca after they
are initially purchased by &ldquo;Authorized Participants,&rdquo; institutional firms that purchase shares in blocks of 50,000
shares called &ldquo;baskets&rdquo; through UNL&rsquo;s marketing agent, ALPS Distributors, Inc. (the &ldquo;Marketing Agent&rdquo;).
The price of a basket is equal to the net asset value (&ldquo;NAV&rdquo;) of 50,000 shares on the day that the order to purchase
the basket is accepted by the Marketing Agent. The NAV per share is calculated by taking the current market value of UNL&rsquo;s
total assets (after close of NYSE Arca) subtracting any liabilities and dividing that total by the total number of outstanding
shares. The offering of UNL&rsquo;s shares is a &ldquo;best efforts&rdquo; offering, which means that neither the Marketing Agent
nor any Authorized Participant is required to purchase a specific number or dollar amount of shares. USCF pays the Marketing Agent
a marketing fee consisting of a fixed annual amount plus an incentive fee based on the amount of shares sold. Authorized Participants
will not receive from UNL, USCF or any of their affiliates, any fee or other compensation in connection with the sale of shares.
Aggregate compensation paid to the Marketing Agent and any affiliate of USCF for distribution-related services in connection with
this offering of shares will not exceed ten percent (10%)&nbsp;of the gross proceeds of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Investors who buy or sell shares during
the day from their broker may do so at a premium or discount relative to the market value of the underlying natural gas futures
contracts in which UNL invests due to supply and demand forces at work in the secondary trading market for shares that are closely
related to, but not identical to, the same forces influencing the prices of natural gas and the natural gas futures contracts
that serve as UNL&rsquo;s investment benchmark. Investing in UNL involves risks similar to those involved with an investment directly
in the natural gas market, the correlation risk described above, and other significant risks. See &ldquo;<B>Risk Factors Involved
with an Investment in UNL</B>&rdquo; beginning on page 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The offering of UNL&rsquo;s shares is
registered with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) in accordance with the Securities Act of 1933 (the &ldquo;1933
Act&rdquo;). The offering is intended to be a continuous offering and is not expected to terminate until all of the registered
shares have been sold or three years from the date of the original offering, whichever is earlier, unless extended as permitted
under the rules under the 1933 Act, although the offering may be temporarily suspended if an when no suitable investments for UNL
are available or practicable. UNL is not a mutual fund registered under the Investment Company Act of 1940 (&ldquo;1940 Act&rdquo;)
and is not subject to regulation under such Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>NEITHER THE SEC NOR ANY STATE SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THE SECURITIES OFFERED IN THIS PROSPECTUS, OR DETERMINED IF THIS PROSPECTUS IS TRUTHFUL
OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is a commodity pool and USCF is a
commodity pool operator subject to regulation by the Commodity Futures Trading Commission and the National Futures Association
under the Commodities Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>THE COMMODITY FUTURES TRADING COMMISSION
HAS NOT PASSED UPON THE MERITS OF PARTICIPATING IN THIS POOL NOR HAS THE COMMISSION PASSED ON THE ADEQUACY OR ACCURACY OF THIS
DISCLOSURE DOCUMENT. </B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>The date of this prospectus is
May 13, 2016. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COMMODITY FUTURES TRADING COMMISSION </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>RISK DISCLOSURE STATEMENT </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>YOU SHOULD CAREFULLY CONSIDER WHETHER
YOUR FINANCIAL CONDITION PERMITS YOU TO PARTICIPATE IN A COMMODITY POOL. IN SO DOING, YOU SHOULD BE AWARE THAT COMMODITY INTEREST
TRADING CAN QUICKLY LEAD TO LARGE LOSSES AS WELL AS GAINS. SUCH TRADING LOSSES CAN SHARPLY REDUCE THE NET ASSET VALUE OF THE POOL
AND CONSEQUENTLY THE VALUE OF YOUR INTEREST IN THE POOL. IN ADDITION, RESTRICTIONS ON REDEMPTIONS MAY AFFECT YOUR ABILITY TO WITHDRAW
YOUR PARTICIPATION IN THE POOL. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>FURTHER, COMMODITY POOLS MAY BE
SUBJECT TO SUBSTANTIAL CHARGES FOR MANAGEMENT, AND ADVISORY AND BROKERAGE FEES. IT MAY BE NECESSARY FOR THOSE POOLS THAT ARE SUBJECT
TO THESE CHARGES TO MAKE SUBSTANTIAL TRADING PROFITS TO AVOID DEPLETION OR EXHAUSTION OF THEIR ASSETS. THIS DISCLOSURE DOCUMENT
CONTAINS A COMPLETE DESCRIPTION OF EACH EXPENSE TO BE CHARGED THIS POOL AT PAGE 34</B> <B>AND A STATEMENT OF THE PERCENTAGE RETURN
NECESSARY TO BREAK EVEN, THAT IS, TO RECOVER THE AMOUNT OF YOUR INITIAL INVESTMENT, AT PAGE 34. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>THIS BRIEF STATEMENT CANNOT DISCLOSE
ALL THE RISKS AND OTHER FACTORS NECESSARY TO EVALUATE YOUR PARTICIPATION IN THIS COMMODITY POOL. THEREFORE, BEFORE YOU DECIDE
TO PARTICIPATE IN THIS COMMODITY POOL, YOU SHOULD CAREFULLY STUDY THIS DISCLOSURE DOCUMENT, INCLUDING A DESCRIPTION OF THE PRINCIPAL
RISK FACTORS OF THIS INVESTMENT, AT PAGE 5. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>YOU SHOULD ALSO BE AWARE THAT THIS
COMMODITY POOL MAY TRADE FOREIGN FUTURES OR OPTIONS CONTRACTS. TRANSACTIONS ON MARKETS LOCATED OUTSIDE THE UNITED STATES, INCLUDING
MARKETS FORMALLY LINKED TO A UNITED STATES MARKET, MAY BE SUBJECT TO REGULATIONS WHICH OFFER DIFFERENT OR DIMINISHED PROTECTION
TO THE POOL AND ITS PARTICIPANTS. FURTHER, UNITED STATES REGULATORY AUTHORITIES MAY BE UNABLE TO COMPEL THE ENFORCEMENT OF THE
RULES OF REGULATORY AUTHORITIES OR MARKETS IN NON-UNITED STATES JURISDICTIONS WHERE TRANSACTIONS FOR THE POOL MAY BE EFFECTED.
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>SWAPS TRANSACTIONS, LIKE OTHER FINANCIAL
TRANSACTIONS, INVOLVE A VARIETY OF SIGNIFICANT RISKS. THE SPECIFIC RISKS PRESENTED BY A PARTICULAR SWAP TRANSACTION NECESSARILY
DEPEND UPON THE TERMS OF THE TRANSACTION AND YOUR CIRCUMSTANCES. IN GENERAL, HOWEVER, ALL SWAPS TRANSACTIONS INVOLVE SOME COMBINATION
OF MARKET RISK, CREDIT RISK, COUNTERPARTY CREDIT RISK, FUNDING RISK, LIQUIDITY RISK, AND OPERATIONAL RISK. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>HIGHLY CUSTOMIZED SWAPS TRANSACTIONS
IN PARTICULAR MAY INCREASE LIQUIDITY RISK, WHICH MAY RESULT IN A SUSPENSION OF REDEMPTIONS. HIGHLY LEVERAGED TRANSACTIONS MAY EXPERIENCE
SUBSTANTIAL GAINS OR LOSSES IN VALUE AS A RESULT OF RELATIVELY SMALL CHANGES IN THE VALUE OR LEVEL OF AN UNDERLYING OR RELATED
MARKET FACTOR. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>IN EVALUATING THE RISKS AND CONTRACTUAL
OBLIGATIONS ASSOCIATED WITH A PARTICULAR SWAP TRANSACTION, IT IS IMPORTANT TO CONSIDER THAT A SWAP TRANSACTION MAY BE MODIFIED
OR TERMINATED ONLY BY MUTUAL CONSENT OF THE ORIGINAL PARTIES AND SUBJECT TO AGREEMENT ON INDIVIDUALLY NEGOTIATED TERMS. THEREFORE,
IT MAY NOT BE POSSIBLE FOR THE COMMODITY POOL OPERATOR TO MODIFY, TERMINATE, OR OFFSET THE POOL&rsquo;S OBLIGATIONS OR THE POOL&rsquo;S
EXPOSURE TO THE RISKS ASSOCIATED WITH A TRANSACTION PRIOR TO ITS SCHEDULED TERMINATION DATE.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TABLE OF CONTENTS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="padding-left: 0.1in; font-size: 10pt">&nbsp;</td>
    <TD STYLE="padding-left: 0.1in; text-align: right; vertical-align: top">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Page</b></P>
        <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; border-top: Black 1pt solid; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><b>Disclosure Document:</b></font></td>
    <TD STYLE="text-align: right; padding-left: 0.1in; font-size: 10pt; vertical-align: top">&nbsp;</td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_001">Prospectus Summary</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 1 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_002">UNL&rsquo;s Investment Objective and Strategy</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 1 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_004">Principal Investment Risks of an Investment in UNL</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 2 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_010">UNL&rsquo;s Fees and Expenses</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 4 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_011">Risk Factors Involved with an Investment in UNL</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 5 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_012">Investment Risk</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"> 5 <font style="font-size: 10pt">  </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_013">Correlation Risk</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 6 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_014">Tax Risk</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 8 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_015">OTC Contract Risk</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 10 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_016">Other Risks</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 10 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_017">Additional Information about UNL, its Investment Objective and Investments</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 16 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_018">Impact of Contango and Backwardation on Total Returns</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 18 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_019">What are the Trading Policies of UNL?</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 24 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_020">Prior Performance of UNL</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 26 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_021">Composite Performance Data for UNL</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 27 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_022">UNL&rsquo;s Operations</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 28 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_023">USCF and its Management and Traders</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 28 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_024">UNL&rsquo;s Service Providers</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 31 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_027">UNL&rsquo;s Fees and Expenses</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 34 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_028">Breakeven Analysis</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 34 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_029">Conflicts of Interest</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 35 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_030">Ownership or Beneficial Interest in UNL</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 36 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_031">USCF&rsquo;s Responsibilities and Remedies</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 36 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_032">Liability and Indemnification</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 37 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_033">Meetings</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 38 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_034">Termination Events</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 38 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_035">Provisions of Law</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 38 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_036">Books and Records</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 39 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_037">Statements, Filings, and Reports</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 39 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_039">Fiscal Year</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 40 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_040">Governing Law; Consent to Delaware Jurisdiction</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 40 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_041">Legal Matters</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 41 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_042">U.S. Federal Income Tax Considerations</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 41 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_043">Backup Withholding</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 51 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_045">Other Tax Considerations</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 51 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_046">Investment by ERISA Accounts</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 51 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_062">Form of Shares</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 53 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_047">Transfer of Shares</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 54 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_048">What is the Plan of Distribution?</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 55 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_049">Calculating Per Share NAV</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 57 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_050">Creation and Redemption of Shares</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 58 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_051">Use of Proceeds</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 63 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_052">Information You Should Know</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 64 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_053">Summary of Promotional and Sales Material</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 64 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_054">Intellectual Property</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 64 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_055">Where You Can Find More Information</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 65 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_056">Statement Regarding Forward-Looking Statements</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 65 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_057">Incorporation by Reference of Certain Information</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 66 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_058">Privacy Policy</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> 66 </font></td></tr>
<TR STYLE="background-color: White">
    <td style="vertical-align: top; padding-left: 12pt; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_059">Appendix A</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> A-1 </font></td></tr>
<TR STYLE="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 0.5in; text-indent: -12pt"><font style="font-size: 10pt"><A HREF="#a_060">Glossary of Defined Terms</A> </font></td>
    <TD NOWRAP STYLE="text-align: right; padding-bottom: 0.75pt; vertical-align: top"><font style="font-size: 10pt"> A-1 </font></td></tr>
</table>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<div style="border: solid black 1pt; padding: 10pt">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_001"></A>PROSPECTUS SUMMARY </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>This is only a summary of the prospectus
and, while it contains material information about UNL and its shares, it does not contain or summarize all of the information
about UNL and the shares contained in this prospectus that is material and/or which may be important to you. You should read this
entire prospectus, including &ldquo;Risk Factors Involved with an Investment in UNL&rdquo; beginning on page 5, before making
an investment decision about the shares. For a glossary of defined terms, see Appendix A. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">United States 12 Month Natural Gas Fund,
LP (&ldquo;UNL&rdquo;), a Delaware limited partnership, is a commodity pool that continuously issues common shares of beneficial
interest that may be purchased and sold on the NYSE Arca stock exchange (&ldquo;NYSE Arca&rdquo;). It is managed and controlled
by United States Commodity Funds LLC (&ldquo;USCF&rdquo;), a Delaware limited liability company. USCF is registered as a commodity
pool operator (&ldquo;CPO&rdquo;) with the Commodity Futures Trading Commission (&ldquo;CFTC&rdquo;) and is a member of the National
Futures Association (&ldquo;NFA&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_002"></A>UNL&rsquo;s Investment Objective and Strategy </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The investment objective of UNL is
for the daily changes in percentage terms of its shares&rsquo; per share net asset value (&ldquo;NAV&rdquo;) to reflect the daily
changes in percentage terms of the price of natural gas delivered at the Henry Hub, Louisiana, as measured by the daily changes
in the price of a specified short-term futures contracts on natural gas called the &ldquo;Benchmark Futures Contracts&rdquo;, less
UNL&rsquo;s expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_003"></A>What is the &ldquo;Benchmark Futures Contracts&rdquo;?
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The Benchmark Futures Contracts are the
futures contracts on natural gas as traded on the New York Mercantile Exchange (the &ldquo;NYMEX&rdquo;) that is the near month
contract to expire, and the contracts for the following 11 months, for a total of 12 consecutive months&rsquo; contracts, except
when the near month contract is within two weeks of expiration, in which case it will be measured by the futures contract that
is the next month contract to expire and the contracts for the following 11 consecutive months. When calculating the daily movement
of the average price of the 12 contracts, each contract month is equally weighted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL seeks to achieve its investment objective
by investing primarily in futures contracts for natural gas that are traded on the NYMEX, ICE Futures Exchange (&ldquo;ICE Futures&rdquo;),
or other U.S. and foreign exchanges (collectively, &ldquo;Futures Contracts&rdquo;) and, to a lesser extent, in order to comply
with regulatory requirements or in view of market conditions, other natural gas investments such as cash-settled options on Futures
Contracts, forward contracts for natural gas, cleared swap contracts, and non-exchange traded (&ldquo;over-the-counter&rdquo; or
&ldquo;OTC&rdquo;) transactions that are based on the price of natural gas, crude oil and other petroleum-based fuels, as well
as futures contracts for crude oil, heating oil, gasoline, and other petroleum-based fuels, Futures Contracts and indices based
on the foregoing (collectively, &ldquo;Other Natural Gas-Related Investments&rdquo;). Market conditions that USCF currently anticipates
could cause UNL to invest in Other Natural Gas-Related Investments include those allowing UNL to obtain greater liquidity or to
execute transactions with more favorable pricing. For convenience and unless otherwise specified, Futures Contracts and Other Natural
Gas-Related Investments collectively are referred to as &ldquo;Natural Gas Interests&rdquo; in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition, USCF believes that market
arbitrage opportunities will cause daily changes in UNL&rsquo;s share price on the NYSE Arca on a percentage basis to closely track
daily changes in UNL&rsquo;s per share NAV on a percentage basis. USCF further believes that the daily changes in prices of the
Benchmark Futures Contracts have historically closely tracked the daily changes in the spot price of natural gas. USCF believes
that the net effect of these two expected relationships will be that the daily changes in the price of UNL&rsquo;s shares on the
NYSE Arca on a percentage basis will continue to closely track the daily changes in the spot price of natural gas on a percentage
basis, less UNL&rsquo;s expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P></DIV>

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<DIV STYLE="border: black 1pt solid; padding: 10pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">Specifically, UNL seeks to achieve its investment
objective by investing so that the average daily percentage change in UNL&rsquo;s NAV for any period of 30 successive valuation
days will be within plus/minus ten percent (10%)&nbsp;of the average daily percentage change in the price of the Benchmark Futures
Contracts over the same period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Investors should be aware that UNL&rsquo;s
investment objective is <I>not</I> for its NAV or market price of shares to equal, in dollar terms, the spot price of natural gas
or any particular futures contract based on natural gas <I>nor</I> is UNL&rsquo;s investment objective for the percentage change
in its NAV to reflect the percentage change of the price of any particular futures contract as measured over a time period <I>greater
than one day</I>. This is because natural market forces called contango and backwardation have impacted the total return on an
investment in UNL&rsquo;s shares during the past year relative to a hypothetical direct investment in natural gas and, in the future,
it is likely that the relationship between the market price of UNL&rsquo;s shares and changes in the spot prices of natural gas
will continue to be so impacted by contango and backwardation. (It is important to note that the disclosure above ignores the potential
costs associated with physically owning and storing natural gas, which could be substantial.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_004"></A>Principal Investment Risks of an Investment in UNL </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">An investment in UNL involves a degree
of risk. Some of the risks you may face are summarized below. A more extensive discussion of these risks appears beginning on
page 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_005"></A>Investment Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Investors may choose to use UNL as
a means of investing indirectly in natural gas. There are significant risks and hazards inherent in the natural gas industry that
may cause the price of natural gas to widely fluctuate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_006"></A>Correlation Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">To the extent that investors use UNL
as a means of indirectly investing in natural gas, there is the risk that the daily changes in the price of UNL&rsquo;s shares
on the NYSE Arca, on a percentage basis, will not closely track the daily changes in the spot price of natural gas, on a percentage
basis. This could happen if the price of shares traded on the NYSE Arca does not correlate closely with the value of UNL&rsquo;s
NAV; the changes in UNL&rsquo;s NAV do not correlate closely with the changes in the average price of the Benchmark Futures Contracts;
or the changes in the average price of the Benchmark Futures Contracts do not closely correlate with the changes in the cash or
spot price of natural gas. This is a risk because if these correlations do not exist, then investors may not be able to use UNL
as a cost-effective way to indirectly invest in natural gas or as a hedge against the risk of loss in natural gas-related transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF believes that holding futures
contracts whose expiration dates are spread out over a 12 month period of time will cause the total return of such a portfolio
to vary compared to a portfolio that holds only a single month&rsquo;s contract (such as the near month contract). In particular,
USCF believes that the total return of a portfolio holding contracts with a range of expiration months will be impacted differently
by the price relationship between different contract months of the same commodity future compared to the total return of a portfolio
consisting of the near month contract. For example, in cases in which the near month contract&rsquo;s price is higher than the
price of contracts that expire later in time (a situation known as &ldquo;backwardation&rdquo; in the futures markets), then absent
the impact of the overall movement in natural gas prices, the value of the near month contract would tend to rise as it approaches
expiration. Conversely, in cases in which the near month contract&rsquo;s price is lower than the price of contracts that expire
later in time (a situation known as &ldquo;contango&rdquo; in the futures markets), then absent the impact of the overall movement
in natural gas prices, the value of the near month contract would tend to decline as it approaches expiration. The total return
of a portfolio that owned the near month contract and &ldquo;rolled&rdquo; forward each month by selling the near month contract
as it approached expiration and purchasing the next month contract to expire would be positively impacted by a backwardation market,
and negatively impacted by a contango market. Depending on the exact price relationship of the different month&rsquo;s prices,
portfolio expenses, and the overall movement of natural gas prices, the impact of backwardation and contango could have a major
impact on the total return of such a portfolio over time. USCF believes that based on historical evidence, a portfolio that held
futures contracts with a range of expiration dates spread out over a 12&nbsp;month period of time would typically be impacted
less by the positive effect of backwardation and the negative effect of contango compared to a portfolio that held contracts of
a single near month. As a result, absent the impact of any other factors, a portfolio of 12&nbsp;different monthly contracts would
tend to have a lower return than a near month only portfolio in a backwardation market and a higher total return in a contango
market. However, there can be no assurance that such historical relationships would provide the same or similar results in the
future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B></B></P></DIV>

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<DIV STYLE="border: black 1pt solid; padding: 10pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_007"></A>Tax Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is organized and operated as a
limited partnership in accordance with the provisions of its limited partnership agreement and applicable state law, and therefore,
has a more complex tax treatment than conventional mutual funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_008"></A>Over-the-Counter (&ldquo;OTC&rdquo;) Contract Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may also invests in Other Natural
Gas-Related Investments, many of which are negotiated over-the-counter or &ldquo;OTC&rdquo; contracts that are not as liquid as
Futures Contracts and expose UNL to credit risk that its counterparty may not be able to satisfy its obligations to UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_009"></A>Other Risks </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL pays fees and expenses that are
incurred regardless of whether it is profitable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Unlike mutual funds, commodity pools
or other investment pools that manage their investments in an attempt to realize income and gains and distribute such income and
gains to their investors, UNL generally does not distribute cash to limited partners or other shareholders. You should not invest
in UNL if you will need cash distributions from UNL to pay taxes on your share of income and gains of UNL, if any, or for any other
reason.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">You will have no rights to participate
in the management of UNL and will have to rely on the duties and judgment of USCF to manage UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is subject to actual and potential
inherent conflicts involving USCF, various commodity futures brokers and Authorized Participants. USCF&rsquo;s officers, directors
and employees do not devote their time exclusively to UNL. USCF&rsquo;s persons are directors, officers or employees of other entities
that may compete with UNL for their services, including other commodity pools (funds) that USCF manages (these funds are referred
to in this prospectus as the &ldquo;Related Public Funds&rdquo; and are identified in the Glossary). USCF could have a conflict
between its responsibilities to UNL and to those other entities. As a result of these and other relationships, parties involved
with UNL have a financial incentive to act in a manner other than in the best interests of UNL and the shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P></DIV>

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<DIV STYLE="border: black 1pt solid; padding: 10pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><A NAME="a_010"></A>UNL&rsquo;s Fees and Expenses </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>This table describes the fees and
expenses that you may pay if you buy and hold shares of UNL. You should note that you may pay brokerage commissions on purchases
and sales of UNL&rsquo;s shares, which are not reflected in the table. Authorized Participants will pay applicable creation and
redemption fees. <I>See</I> &ldquo;Creation and Redemption of Shares-<I>Creation and Redemption Transaction Fee</I>,&rdquo; page
62. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>Annual Fund Operating Expenses (expenses
that you pay each year as a </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>percentage of the value of your investment)
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 98%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-indent: -12pt; padding-left: 12pt"><font style="font-size: 10pt">Management Fees</font><font style="font-size: 10pt"><sup>(1)</sup></font><font style="font-size: 10pt"> </font></TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%; text-align: right">0.75</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt"><font style="font-size: 10pt">Other Expenses</font><font style="font-size: 10pt"><sup>(1)</sup></font><font style="font-size: 10pt"> </font></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.71</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt"><font style="font-size: 10pt">Expense Waiver</font><font style="font-size: 10pt"><sup>(2)</sup></font><font style="font-size: 10pt"> </font></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.56</TD><TD STYLE="text-align: left">)%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Net Expenses Excluding Management Fees </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.15</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 0.5in">Total Annual Fund Operating Expenses After Fee Waiver </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.90</TD><TD STYLE="text-align: left">%</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 98%; font: 10pt Times New Roman, Times, Serif; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(1)</TD><TD><P STYLE="margin: 0">Based on amounts for the year ended December&nbsp;31,
                                         2015. The individual expense amounts in dollar terms are shown in the table below. As
                                         used in this table, (i) Professional Expenses include expenses for legal, audit, tax,
                                         accounting and printing; and (ii) Independent Director and Officer Expenses include amounts
                                         paid to independent directors and for officers&rsquo; liability insurance.</P>


</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 98%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-align: left; text-indent: -12pt; padding-left: 12pt">Management fees</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">118,848</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><P STYLE="margin: 0">Professional Expenses</P>


</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">101,338</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Brokerage commissions</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,117</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><P STYLE="margin: 0">Independent Director and Officer Expenses</P>
</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,140</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">License fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,377</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 98%; font: 10pt Times New Roman, Times, Serif; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(2)</TD><TD>USCF has voluntarily agreed to pay certain expenses typically borne by UNL, to the extent that such expenses exceed 0.15% of
UNL&rsquo;s NAV, on an annualized basis.&nbsp;USCF has no obligation to continue such payment. If this agreement were terminated,
the Annual Fund Operating Expenses could increase, which would negatively impact your total return from an investment in UNL.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P></DIV>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_011"></A>RISK FACTORS INVOLVED WITH AN INVESTMENT
IN UNL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>You should consider carefully the
risks described below before making an investment decision. You should also refer to the other information included in this prospectus,
as well as information found in our periodic reports, which include UNL&rsquo;s financial statements and related notes, that are
incorporated by reference. See &ldquo;Incorporation by Reference of Certain Information&rdquo;, page 66. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL&rsquo;s investment objective is for
the daily changes in percentage terms of its shares&rsquo; per share NAV to reflect the daily changes in percentage terms&nbsp;of
the spot price of natural gas delivered at the Henry Hub, Louisiana, as measured by the daily changes in the average of the prices
of 12 futures contracts on natural gas traded on NYMEX, consisting of the near month contract to expire and the contracts for the
following 11 months, for a total of 12 consecutive months&rsquo; contracts, except when the near month contract is within two weeks
of expiration, in which case it will be measured by the futures contract that is the next month contract to expire and the contracts
for the following 11 consecutive months (the &ldquo;Benchmark Futures Contracts&rdquo;), less UNL&rsquo;s expenses. UNL seeks to
achieve its investment objective by investing in a combination of Futures Contracts and Other-Natural-Gas Related Investments such
that the changes in its NAV will closely track the changes in the price of the NYMEX Futures Contracts for natural gas delivered
to Henry Hub Louisiana. UNL&rsquo;s investment strategy is designed to provide investors with a means of investing indirectly in
natural gas and to hedge against movements in the spot price of natural gas. An investment in UNL involves investment risk similar
to a direct investment in Natural Gas Interests. An investment in UNL involves investment risk similar to a direct investment in
Futures Contracts and Other Natural Gas-Related Investments, and correlation risk, or the risk that investors purchasing shares
to hedge against movements in the price of natural gas will have an efficient hedge only if the price they pay for their shares
closely correlates with the price of natural gas. In addition to investment risk and correlation risk, an investment UNL involves
tax risks, OTC and other risks.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_012"></A>Investment Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>The NAV of UNL&rsquo;s shares relates
directly to the value of the Benchmark Futures Contracts and other assets held by UNL and fluctuations in the prices of these assets
could materially adversely affect an investment in UNL&rsquo;s shares. Past performance is not necessarily indicative of futures
results; all or substantially all of an investment in UNL could be lost. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The net assets of UNL consist primarily
of investments in Futures Contracts and, to a lesser extent, in Other Natural Gas-Related Investments. The NAV of UNL&rsquo;s shares
relates directly to the value of these assets (less liabilities, including accrued but unpaid expenses), which in turn relates
to the price of natural gas in the marketplace. Natural gas prices depend on local, regional and global events or conditions that
affect supply and demand for natural gas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Economic conditions impacting natural
gas.</I></B> The demand for natural gas correlates closely with general economic growth rates. The occurrence of recessions or
other periods of low or negative economic growth will typically have a direct adverse impact on natural gas demand and therefore
may have an adverse impact on natural gas prices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Other natural gas demand-related
factors.</I></B> Other factors that may affect the demand for natural gas and therefore its price, include technological improvements
in energy efficiency; seasonal weather patterns, which affect the demand for natural gas associated with heating; increased competitiveness
of alternative energy sources that have so far generally not been competitive with natural gas without the benefit of government
subsidies or mandates; and changes in technology or consumer preferences that alter fuel choices, such as toward alternative fueled
vehicles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Other natural gas supply-related
factors.</I></B> Natural gas prices also vary depending on a number of factors affecting supply. For example, increased supply
from the development of new natural gas sources and technologies to enhance recovery from existing sources tends to reduce natural
gas prices to the extent such supply increases are not offset by commensurate growth in demand. Similarly, increases in industry
refining or manufacturing capacity may impact the supply of natural gas. Natural gas supply levels can also be affected by factors
that reduce available supplies, such natural disasters, disruptions in competitors&rsquo; operations, or unexpected unavailability
of distribution channels that may disrupt supplies. Technological change can also alter the relative costs for companies in the
natural gas industry to find, produce, and transport natural gas, which in turn, may affect the supply of and demand for natural
gas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Other factors impacting the natural
gas market.</I></B> The supply of and demand for natural gas may also be impacted by changes in interest rates, inflation, and
other local or regional market conditions, as well as by the development of alternative energy sources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B><I>Price Volatility May Possibly Cause the
Total Loss of Your Investment.</I></B> Futures contracts have a high degree of price variability and are subject to occasional
rapid and substantial changes. Consequently, you could lose all or substantially all of your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_013"></A>Correlation Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Investors purchasing shares to hedge
against movements in the price of natural gas will have an efficient hedge only if the price investors pay for their shares closely
correlates with the price of natural gas. Investing in UNL&rsquo;s shares for hedging purposes involves the following risks:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>The market price at which the investor buys or sells shares may be significantly less or more than NAV.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>Daily percentage changes in NAV may not closely correlate with daily percentage changes in the average of the prices of the
Benchmark Futures Contracts.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>Daily percentage changes in the average of the prices of the Benchmark Futures Contracts may not closely correlate with daily
percentage changes in the price of natural gas.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>The market price at which investors buy or sell shares
may be significantly less or more than NAV. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL&rsquo;s NAV per share will change
throughout the day as fluctuations occur in the market value of UNL&rsquo;s portfolio investments. The public trading price at
which an investor buys or sells shares during the day from their broker may be different from the NAV of the shares. Price differences
may relate primarily to supply and demand forces at work in the secondary trading market for shares that are closely related to,
but not identical to, the same forces influencing the prices of the natural gas and the Benchmark Futures Contracts at any point
in time. USCF expects that exploitation of certain arbitrage opportunities by Authorized Participants and their clients and customers
will tend to cause the public trading price to track NAV per share closely over time, but there can be no assurance of that.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The NAV of UNL&rsquo;s shares may also
be influenced by non-concurrent trading hours between the NYSE Arca and the various futures exchanges on which natural gas is traded.
While the shares trade on the NYSE Arca from 9:30 a.m. to 4:00 p.m. Eastern Time, the trading hours for the futures exchanges on
which natural gas trades may not necessarily coincide during all of this time. For example, while the shares trade on the NYSE
Arca until 4:00 p.m. Eastern Time, liquidity in the natural gas market will be reduced after the close of the NYMEX at 2:30&nbsp;p.m.
Eastern Time. As a result, during periods when the NYSE Arca is open and the futures exchanges on which natural gas is traded are
closed, trading spreads and the resulting premium or discount on the shares may widen and, therefore, increase the difference between
the price of the shares and the NAV of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Daily percentage changes in UNL&rsquo;s NAV may not
correlate with daily percentage changes in the average of the prices of the Benchmark Futures Contracts. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">It is possible that the daily percentage
changes in UNL&rsquo;s NAV per share may not closely correlate to daily percentage changes in the average of the prices of the
Benchmark Futures Contracts. Non-correlation may be attributable to disruptions in the market for natural gas, the imposition of
position or accountability limits by regulators or exchanges, or other extraordinary circumstances. As UNL approaches or reaches
position limits with respect to the Benchmark Futures Contracts and other Futures Contracts or in view of market conditions, UNL
may begin investing in Other Natural Gas-Related Investments. In addition, UNL is not able to replicate exactly the changes in
the price of the Benchmark Futures Contract because the total return generated by UNL is reduced by expenses and transaction costs,
including those incurred in connection with UNL&rsquo;s trading activities, and increased by interest income from UNL&rsquo;s holdings
of Treasuries (defined below). Tracking the Benchmark Futures Contracts requires trading of UNL&rsquo;s portfolio with a view to
tracking the Benchmark Futures Contracts over time and is dependent upon the skills of USCF and its trading principals, among other
factors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Daily percentage changes in the price of the Benchmark Futures
Contracts may not correlate with daily percentage changes in the spot price of natural gas. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The correlation between changes in
prices of the Benchmark Futures Contracts and the spot price of natural gas may at times be only approximate. The degree of imperfection
of correlation depends upon circumstances such as variations in the speculative natural gas market, supply of and demand for Futures
Contracts (including the Benchmark Futures Contracts) and Other Natural Gas-Related Investments, and technical influences in natural
gas futures trading.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Natural forces in the natural gas futures market
known as &ldquo;backwardation&rdquo; and &ldquo;contango&rdquo; may increase UNL&rsquo;s tracking error and/or negatively impact
total return. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The design of UNL&rsquo;s Benchmark
Futures Contracts is such that every month it begins by using the near month contract to expire and the contracts for the following
11 months until the near month contract is within two weeks of expiration, when, over a one day period, it transitions to the next
month contract to expire and the contracts for the following 11 months as its benchmark contracts and keeps those contracts as
its benchmark until it becomes the near month contract and close to expiration. In the event of a natural gas futures market where
near month contracts trade at a higher price than next month to expire contracts, a situation described as &ldquo;backwardation&rdquo;
in the futures market, then absent the impact of the overall movement in natural gas prices the value of the benchmark contract
would tend to rise as it approaches expiration. Conversely, in the event of a natural gas futures market where near month contracts
trade at a lower price than next month contracts, a situation described as &ldquo;contango&rdquo; in the futures market, then absent
the impact of the overall movement in natural gas prices the value of the Benchmark Futures Contracts would tend to decline as
it approaches expiration. When compared to total return of other price indices, such as the spot price of natural gas, the impact
of backwardation and contango may cause the total return of UNL&rsquo;s per share NAV to vary significantly. Moreover, absent the
impact of rising or falling natural gas prices, a prolonged period of contango could have a significant negative impact on UNL&rsquo;s
per share NAV and total return and investors could lose part or all of their investment. See &ldquo;Additional Information About
UNL, its Investment Objective and Investments&rdquo; for a discussion of the potential effects of contango and backwardation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Accountability levels, position limits, and daily
price fluctuation limits set by the exchanges have the potential to cause tracking error, which could cause the price of shares
to substantially vary from the average of the prices of the Benchmark Futures Contracts. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Designated contract markets, such as
the NYMEX, have established accountability levels and position limits on the maximum net long or net short&nbsp;futures contracts
in commodity interests&nbsp;that any person or group of persons under common trading control (other than as a hedge, which an investment
by UNL is not) may hold, own or control. These levels and position limits apply to futures contracts that UNL invests in to meet
its investment objective. In addition to accountability levels and position limits, the NYMEX also set daily price fluctuation
limits on futures contracts. The daily price fluctuation limit establishes the maximum amount that the price of a futures contract
may vary either up or down from the previous day&rsquo;s settlement price. Once the daily price fluctuation limit has been reached
in a particular futures contract, no trades may be made at a price beyond that limit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The CFTC has proposed to adopt limits
on speculative positions in 28 physical commodity futures and option contracts and swaps that are economically equivalent to such
contracts in the agriculture, energy and metals markets and rules addressing the circumstances under which market participants
would be required to aggregate their positions with other persons under common ownership or control (the &ldquo;Position Limit
Rules&rdquo;). The Position Limit Rules, as proposed, would apply to the futures contracts that UNL invests in to meet its investment
objective. The Position Limit Rules would, among other things: identify which contracts are subject to speculative position limits;
set thresholds that restrict the number of speculative positions that a person may hold in a spot month, individual month, and
all months combined; create an exemption for positions that constitute bona fide hedging transactions; impose responsibilities
on DCMs and SEFs to establish position limits or, in some cases, position accountability rules; and apply to both futures and swaps
across four relevant venues: OTC, DCMs, SEFs as well as non-U.S. located platforms. The CFTC&rsquo;s first attempt at finalizing
the Position Limit Rules, in 2011, was successfully challenged by market participants in 2012 and, since then, the CFTC has re-proposed
them and solicited comments from market participants multiple times.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Until such time as the Position Limit
Rules are adopted, the regulatory architecture in effect prior to the adoption of the Position Limit Rules will govern transactions
in commodities and related derivatives (collectively, &ldquo;Referenced Contracts&rdquo;). Under that system, the CFTC enforces
federal limits on speculation in agricultural products (<I>e.g.,</I> corn, wheat and soy), while futures exchanges enforce position
limits and accountability levels for agricultural and certain energy products (<I>e.g.,</I> oil and natural gas). As a result,
UNL may be limited with respect to the size of its investments in any commodities subject to these limits. Finally, subject to
certain narrow exceptions, the Position Limit Rules require the aggregation, for purposes of the position limits, of all positions
in the 28 Referenced Contracts held by a single entity and its affiliates, regardless of whether such position existed on U.S.
futures exchanges, non-U.S. futures exchanges, in cleared swaps or in OTC swaps. Under the CFTC&rsquo;s existing position limits
requirements and the Position Limit Rules, a market participant is generally required to aggregate all positions for which that
participant controls the trading decisions with all positions for which that participant has a ten percent or greater ownership
interest in an account or position, as well as the positions of two or more persons acting pursuant to an express or implied agreement
or understanding. At this time, it is unclear how the Position Limit Rules may affect UNL, but the effect may be substantial and
adverse. By way of example, the Position Limit Rules may negatively impact the ability of UNL to meet its investment objectives
through limits that may inhibit USCF&rsquo;s ability to sell additional Creation Baskets of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">All of these limits may potentially cause
a tracking error between the price of UNL&rsquo;s shares and the average of the prices of the Benchmark Futures Contracts. This
may in turn prevent investors from being able to effectively use UNL as a way to hedge against natural gas-related losses or as
a way to indirectly invest in natural gas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL has not limited the size of its offering
and is committed to utilizing substantially all of its proceeds to purchase Futures Contracts and Other-Natural-Gas Related Investments.
If UNL encounters accountability levels, position limits, or price fluctuation limits for Futures Contracts on the NYMEX, it may
then, if permitted under applicable regulatory requirements, purchase Futures Contracts on other exchanges that trade listed natural
gas futures or enter into swaps or other transactions to meet its investment objective. In addition, if UNL exceeds accountability
levels on either the NYMEX and is required by such exchanges to reduce its holdings, such reduction could potentially cause a tracking
error between the price of UNL&rsquo;s shares and the average of the prices of the Benchmark Futures Contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_014"></A>Tax Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>An investor&rsquo;s tax liability may exceed the amount
of distributions, if any, on its shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Cash or property will be distributed
at the sole discretion of USCF. USCF has not and does not currently intend to make cash or other distributions with respect to
shares. Investors will be required to pay U.S. federal income tax and, in some cases, state, local, or foreign income tax, on their
allocable share of UNL&rsquo;s taxable income, without regard to whether they receive distributions or the amount of any distributions.
Therefore, the tax liability of an investor with respect to&nbsp;its shares may exceed the amount of cash or value of property
(if any) distributed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>An investor&rsquo;s allocable share of taxable income
or loss may differ from its economic income or loss on its shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Due to the application of the assumptions
and conventions applied by UNL in making allocations for tax purposes and other factors, an investor&rsquo;s allocable share of
UNL&rsquo;s income, gain, deduction or loss may be different than its economic profit or loss from its shares for a taxable year.
This difference could be temporary or permanent and, if permanent, could result in it being taxed on amounts in excess of its economic
income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Items of income, gain, deduction, loss and credit with respect
to shares could be reallocated if the U.S. Internal Revenue Service (&ldquo;IRS&rdquo;) does not accept the assumptions and conventions
applied by UNL in allocating those items, with potential adverse consequences for an investor. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The U.S. tax rules pertaining to partnerships
are complex and their application to large, publicly traded partnerships such as UNL is in many respects uncertain. UNL applies
certain assumptions and conventions in an attempt to comply with the intent of the applicable rules and to report taxable income,
gains, deductions, losses and credits in a manner that properly reflects shareholders&rsquo; economic gains and losses. These assumptions
and conventions may not fully comply with all aspects of the Internal Revenue Code (the &ldquo;Code&rdquo;) and applicable Treasury
Regulations, however, and it is possible that the IRS will successfully challenge UNL&rsquo;s allocation methods and require UNL
to reallocate items of income, gain, deduction, loss or credit in a manner that adversely affects investors. If this occurs, investors
may be required to file an amended tax return and to pay additional taxes plus deficiency interest. For periods beginning after
December 31, 2017, UNL may be liable for any resulting adjustments, which could have a material impact on the value of the shares.
Alternatively, UNL may elect to cause any such adjustments to be taken into account by the partners in the year the adjustment
is finalized. Because such adjustments are taken into account by the partnership in the year the adjustments are finalized rather
than the year subject to IRS review, these adjustments could adversely impact an investor depending on his, her, or its particular
circumstances in the review year and the year the adjustment is finalized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL could be treated as a corporation for federal
income tax purposes, which may substantially reduce the value of the shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL has received an opinion of counsel
that, under current U.S. federal income tax laws, UNL will be treated as a partnership that is not taxable as a corporation for
U.S. federal income tax purposes, provided that (i)&nbsp;at least 90 percent of UNL&rsquo;s annual gross income consists of &ldquo;qualifying
income&rdquo; as defined in the Code, (ii)&nbsp;UNL is organized and operated in accordance with its governing agreements and applicable
law and (iii)&nbsp;UNL does not elect to be taxed as a corporation for federal income tax purposes. Although USCF anticipates that
UNL has satisfied and will continue to satisfy the &ldquo;qualifying income&rdquo; requirement for all of its taxable years, that
result cannot be assured. UNL has not requested and will not request any ruling from the IRS with respect to its classification
as a partnership not taxable as a corporation for federal income tax purposes. If the IRS were to successfully assert that UNL
is taxable as a corporation for federal income tax purposes in any taxable year, rather than passing through its income, gains,
losses and deductions proportionately to shareholders, UNL would be subject to tax on its net income for the year at corporate
tax rates. In addition, although USCF does not currently intend to make distributions with respect to shares, any distributions
would be taxable to shareholders as dividend income. Taxation of UNL as a corporation could materially reduce the after-tax return
on an investment in shares and could substantially reduce the value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL is organized and operated as a limited partnership
in accordance with the provisions of the LP Agreement and applicable state law, and therefore, UNL has a more complex tax treatment
than traditional mutual funds. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is organized and operated as a
limited partnership in accordance with the provisions of the LP Agreement and applicable state law. No U.S. federal income tax
is paid by UNL on its income. Instead, UNL will furnish shareholders each year with tax information on IRS Schedule K-1 (Form 1065)
and each U.S. shareholder is required to report on its U.S. federal income tax return its allocable share of the income, gain,
loss and deduction of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This must be reported without regard
to the amount (if any) of cash or property the shareholder receives as a distribution from UNL during the taxable year. A shareholder,
therefore, may be allocated income or gain by UNL but receive no cash distribution with which to pay the tax liability resulting
from the allocation, or may receive a distribution that is insufficient to pay such liability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition to federal income taxes,
shareholders may be subject to other taxes, such as state and local income taxes, unincorporated business taxes, business franchise
taxes and estate, inheritance or intangible taxes that may be imposed by the various jurisdictions in which UNL does business or
owns property or where the shareholders reside. Although an analysis of those various taxes is not presented here, each prospective
shareholder should consider their potential impact on its investment in UNL. It is each shareholder&rsquo;s responsibility to file
the appropriate U.S. federal, state, local and foreign tax returns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>If UNL is required to withhold tax with respect to
any Non-U.S. shareholders, the cost of such withholding may be borne by all shareholders.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under certain circumstances, UNL may
be required to pay withholding tax with respect to allocations to Non-U.S. shareholders. Although the LP Agreement provides that
any such withholding will be treated as being distributed to the Non-U.S. shareholder, UNL may not be able to cause the economic
cost of such withholding to be borne by the Non-U.S. shareholder on whose behalf such amounts were withheld since it does not generally
expect to make any distributions. Under such circumstances, the economic cost of the withholding may be borne by all shareholders,
not just the shareholders on whose behalf such amounts were withheld. This could have a material impact on the value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><A NAME="a_015"></A>OTC Contract Risk </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Currently, OTC transactions are subject to changing
regulation. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A portion of UNL&rsquo;s assets may
be used to trade OTC contracts, such as forward contracts or swap or spot contracts. OTC contracts are typically contracts traded
on a principal-to-principal, non-cleared basis through dealer markets that are dominated by major money center and investment banks
and other institutions. The markets for OTC contracts rely upon the integrity of market participants in lieu of the additional
regulation imposed by the CFTC on participants in the futures markets. While certain regulations adopted over the past two years
are intended to provide additional protections to participants in the OTC market, the current regulation of the OTC contracts could
expose UNL in certain circumstances to significant losses in the event of trading abuses or financial failure by participants.
As a result of such regulations, if UNL enters into certain interest rate and credit default swaps, such swaps will be required
to be centrally cleared. Determination on other types of swaps are expected in the future, and, when finalized, could require UNL
to centrally clear certain OTC instruments presently entered into and settled on a bi-lateral basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL will be subject to credit risk with respect to
counterparties to OTC contracts entered into by UNL or held by special purpose or structured vehicles. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL faces the risk of non-performance
by the counterparties to the OTC contracts. Unlike in futures contracts, the counterparty to these contracts is generally a single
bank or other financial institution, rather than a clearing organization backed by a group of financial institutions. As a result,
there will be greater counterparty credit risk in these transactions. A counterparty may not be able to meet its obligations to
UNL, in which case UNL could suffer significant losses on these contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If a counterparty becomes bankrupt or
otherwise fails to perform its obligations due to financial difficulties, UNL may experience significant delays in obtaining any
recovery in a bankruptcy or other reorganization proceeding. UNL may obtain only limited recovery or may obtain no recovery in
such circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Valuing OTC derivatives may be less certain than
actively traded financial instruments. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In general, valuing OTC derivatives
is less certain than valuing actively traded financial instruments such as exchange traded futures contracts and securities or
cleared swaps because the price and terms on which such OTC derivatives are entered into or can be terminated are individually
negotiated, and those prices and terms may not reflect the best price or terms available from other sources. In addition, while
market makers and dealers generally quote indicative prices or terms for entering into or terminating OTC contracts, they typically
are not contractually obligated to do so, particularly if they are not a party to the transaction. As a result, it may be difficult
to obtain an independent value for an outstanding OTC derivatives transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_016"></A>Other Risks </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Certain of UNL&rsquo;s investments could be illiquid,
which could cause large losses to investors at any time or from time to time. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Futures positions cannot always be
liquidated at the desired price. It is difficult to execute a trade at a specific price when there is a relatively small volume
of buy and sell orders in a market. A market disruption, such as a foreign government taking political actions that disrupt the
market for its currency, its natural gas production or exports, or another major export, can also make it difficult to liquidate
a position. Because both Futures Contracts and Other-Natural-Gas Related Investments may be illiquid, UNL&rsquo;s Natural Gas Interests
may be more difficult to liquidate at favorable prices in periods of illiquid markets and losses may be incurred during the period
in which positions are being liquidated. The large size of the positions that UNL may acquire increases the risk of illiquidity
both by making its positions more difficult to liquidate and by potentially increasing losses while trying to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">OTC contracts that are not subject to clearing
may be even less marketable that futures contracts because they are not traded on an exchange, do not have uniform terms and conditions,
and are entered into based upon the creditworthiness of the parties and the availability of credit support, such as collateral,
and in general, they are not transferable without the consent of the counterparty. These conditions make such contracts less liquid
than standardized futures contracts traded on a commodities exchange and could adversely impact UNL&rsquo;s ability to realize
the full value of such contracts. In addition, even if collateral is used to reduce counterparty credit risk, sudden changes in
the value of OTC transactions may leave a party open to financial risk due to a counterparty default since the collateral held
may not cover a party&rsquo;s exposure on the transaction in such situations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL is not actively managed and tracks the Benchmark
Futures Contracts during periods in which the prices of the Benchmark Futures Contracts are flat or declining as well as when the
prices are rising. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is not actively managed by conventional
methods. Accordingly, if UNL&rsquo;s investments in Natural Gas Interests are declining in value, UNL will not close out such positions
except in connection with paying the proceeds to an Authorized Participant upon the redemption of a basket or closing out futures
positions in connection with the monthly change in a Benchmark Futures Contract. USCF will seek to cause the NAV of UNL&rsquo;s
shares to track the Benchmark Futures Contracts during periods in which its price is flat or declining as well as when the price
is rising.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>The NYSE Arca may halt trading in UNL&rsquo;s shares,
which would adversely impact an investor&rsquo;s ability to sell shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL&rsquo;s shares are listed for trading
on the NYSE Arca under the market symbol &ldquo;UNL.&rdquo; Trading in shares may be halted due to market conditions or, in light
of NYSE Arca rules and procedures, for reasons that, in the view of the NYSE Arca, make trading in shares inadvisable. In addition,
trading is subject to trading halts caused by extraordinary market volatility pursuant to &ldquo;circuit breaker&rdquo; rules that
require trading to be halted for a specified period based on a specified market decline. Additionally, there can be no assurance
that the requirements necessary to maintain the listing of UNL&rsquo;s shares will continue to be met or will remain unchanged.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The liquidity of the shares may also
be affected by the withdrawal from participation of Authorized Participants, which could adversely affect the market price of the
shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In the event that one or more Authorized
Participants which have substantial interests in the shares withdraw from participation, the liquidity of the shares will likely
decrease, which could adversely affect the market price of the shares and result in investors incurring a loss on their investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Shareholders that are not Authorized
Participants may only purchase or sell their shares in secondary trading markets, and the conditions associated with trading in
secondary markets may adversely affect investors&rsquo; investment in the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Only Authorized Participants may create
or redeem Redemption Baskets. All other investors that desire to purchase or sell shares must do so through the NYSE Arca or in
other markets, if any, in which the shares may be traded. Shares may trade at a premium or discount to NAV per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>The lack of an active trading market for UNL&rsquo;s
shares may result in losses on an investor&rsquo;s investment in UNL at the time the investor sells the shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Although UNL&rsquo;s shares are listed
and traded on the NYSE Arca, there can be no guarantee that an active trading market for the shares will be maintained. If an investor
needs to sell shares at a time when no active trading market for them exists, the price the investor receives upon sale of the
shares, assuming they were able to be sold, likely would be lower than if an active market existed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Limited partners may have limited liability in certain
circumstances, including potentially having liability for the return of wrongful distributions. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under Delaware law, a limited partner
might be held liable for UNL&rsquo;s obligations as if it were a general partner if the limited partner participates in the control
of the partnership&rsquo;s business and the persons who transact business with the partnership think the limited partner is the
general partner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A limited partner will not be liable
for assessments in addition to its initial capital investment in any of UNL&rsquo;s shares. However, a limited partner may be required
to repay to UNL any amounts wrongfully returned or distributed to it under some circumstances. Under Delaware law, UNL may not
make a distribution to limited partners if the distribution causes UNL&rsquo;s liabilities (other than liabilities to partners
on account of their partnership interests and nonrecourse liabilities) to exceed the fair value of UNL&rsquo;s assets. Delaware
law provides that a limited partner who receives such a distribution and knew at the time of the distribution that the distribution
violated the law will be liable to the limited partnership for the amount of the distribution for three years from the date of
the distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>The Sixth Amended and Restated Limited Liability
Company Agreement of USCF (the &ldquo;LLC Agreement&rdquo;) provides limited authority to the Non-Management Directors, and any
Director of USCF may be removed by USCF&rsquo;s parent company, which is a closely-held private company where the majority of
shares has historically been voted by one person.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF&rsquo;s Board of Directors currently
consists of four Management Directors, each of whom are shareholders of USCF&rsquo;s parent, Wainwright Holdings, Inc. (&ldquo;Wainwright&rdquo;),
and three Non-Management Directors, each of whom are considered independent for purposes of applicable NYSE Arca and SEC rules.
Under USCF&rsquo;s LLC Agreement, the Non-Management Directors have only such authority as the Management Directors expressly confer
upon them, which means that the Non-Management Directors may have less authority to control the actions of the Management Directors
than is typically the case with the independent members of a company&rsquo;s Board of Directors. In addition, any Director may
be removed by written consent of Wainwright, which is the sole member of USCF. Wainwright is a privately held company in which
the majority of shares are held by or on behalf of Nicholas D. Gerber and his immediate family members (the &ldquo;Gerber Family&rdquo;).
Historically, shares of Wainwright have been voted by, and on behalf of, the Gerber Family by Nicholas D. Gerber, and it is anticipated
that such trend will continue in the future. Accordingly, although USCF is governed by the USCF Board of Directors, which consists
of both Management Directors and Non-Management Directors, pursuant to the LLC Agreement, it is possible for Mr.&nbsp;Gerber to
exercise his control of Wainwright to effect the removal of any Director (including the Non-Management Directors which comprise
the Audit Committee) and to replace that Director with another Director. Having control in one person could have a negative impact
on USCF and UNL, including their regulatory obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>There is a risk that UNL will not earn trading gains
sufficient to compensate for the fees and expenses that it must pay and as such UNL may not earn any profit. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Based on fees and expenses paid
by UNL for the year-ended December 31, 2015 and UNL&rsquo;s average daily total net assets for 2015, an investor would pay fees
and expenses, prior to any expense waiver, of 1.46% of the amount of the investor&rsquo;s investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">These fees and expenses must be paid in all
cases regardless of whether UNL&rsquo;s activities are profitable. Accordingly, UNL must earn trading gains sufficient to compensate
for these fees and expenses before it can earn any profit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Regulation of the commodity interests and energy
markets is extensive and constantly changing; future regulatory developments are impossible to predict but may significantly and
adversely affect UNL. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The futures markets are subject to
comprehensive statutes, regulations, and margin requirements. In addition, the CFTC and futures exchanges are authorized to take
extraordinary actions in the event of a market emergency, including, for example, the retroactive implementation of speculative
position limits or higher margin requirements, the establishment of daily price limits and the suspension of trading. Regulation
of commodity interest transactions in the United States is a rapidly changing area of law and is subject to ongoing modification
by governmental and judicial action. Considerable regulatory attention has been focused on non-traditional investment pools that
are publicly distributed in the United States. In addition, various national governments outside of the United States have expressed
concern regarding the disruptive effects of speculative trading in the energy markets and the need to regulate the derivatives
markets in general. The effect of any future regulatory change on UNL is impossible to predict, but it could be substantial and
adverse.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>An investment in UNL may provide little or no diversification
benefits. Thus, in a declining market, UNL may have no gains to offset losses from other investments, and an investor may suffer
losses on an investment in UNL while incurring losses with respect to other asset classes. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Historically, Futures Contracts and
Other-Natural-Gas Related Investments have generally been non-correlated to the performance of other asset classes such as stocks
and bonds. Non-correlation means that there is a low statistically valid relationship between the performance of futures and other
commodity interest transactions, on the one hand, and stocks or bonds, on the other hand.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">However, there can be no assurance that
such non-correlation will continue during future periods. If, contrary to historic patterns, UNL&rsquo;s performance were to move
in the same general direction as the financial markets, investors will obtain little or no diversification benefits from an investment
in UNL&rsquo;s shares. In such a case, UNL may have no gains to offset losses from other investments, and investors may suffer
losses on their investment in UNL at the same time they incur losses with respect to other investments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Variables such as drought, floods, weather,
embargoes, tariffs and other political events may have a larger impact on natural gas prices and natural gas-linked instruments,
including Futures Contracts and Other-Natural-Gas Related Investments, than on traditional securities. These additional variables
may create additional investment risks that subject UNL&rsquo;s investments to greater volatility than investments in traditional
securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Non-correlation should not be confused
with negative correlation, where the performance of two asset classes would be opposite of each other. There is no historical evidence
that the spot price of natural gas and prices of other financial assets, such as stocks and bonds, are negatively correlated. In
the absence of negative correlation, UNL cannot be expected to be automatically profitable during unfavorable periods for the stock
market, or vice versa.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL is not a registered investment company so shareholders
do not have the protections of the 1940 Act. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is not an investment company subject
to the&nbsp;1940 Act. Accordingly, investors do not have the protections afforded by that statute which, for example, requires
investment companies to have a majority of disinterested directors and regulates the relationship between the investment company
and its investment manager.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Trading in international markets could expose UNL to credit
and regulatory risk. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL invests primarily in Futures Contracts,
a significant portion of which are traded on United States exchanges, including the NYMEX. However, a portion of UNL&rsquo;s trades
may take place on markets and exchanges outside the United States. Some non-U.S. markets present risks because they are not subject
to the same degree of regulation as their U.S. counterparts. Trading on such non-U.S. markets or exchanges presents risks because
they are not subject to the same degree of regulation as their U.S. counterparts, including potentially different or diminished
investor protections. In trading contracts denominated in currencies other than U.S. dollars, UNL is subject to the risk of adverse
exchange-rate movements between the dollar and the functional currencies of such contracts. Additionally, trading on non-U.S. exchanges
is subject to the risks presented by exchange controls, expropriation, increased tax burdens and exposure to local economic declines
and political instability. An adverse development with respect to any of these variables could reduce the profit or increase the
loss earned on trades in the affected international markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL and USCF may have conflicts of interest, which
may permit them to favor their own interests to the detriment of shareholders. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is subject to actual and potential
inherent conflicts involving USCF, various commodity futures brokers and Authorized Participants. USCF&rsquo;s officers, directors
and employees do not devote their time exclusively to UNL. These persons are directors, officers or employees of other entities
that may compete with UNL for their services, including the Related Public Funds. They could have a conflict between their responsibilities
to UNL and to those other entities. As a result of these and other relationships, parties involved with UNL have a financial incentive
to act in a manner other than in the best interests of UNL and the shareholders. USCF has not established any formal procedure
to resolve conflicts of interest. Consequently, investors are dependent on the good faith of the respective parties subject to
such conflicts of interest to resolve them equitably. Although USCF attempts to monitor these conflicts, it is extremely difficult,
if not impossible, for USCF to ensure that these conflicts do not, in fact, result in adverse consequences to the shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may also be subject to certain conflicts
with respect to the futures commission merchant (&lsquo;FCM&rdquo;), including, but not limited to, conflicts that result from
receiving greater amounts of compensation from other clients, or purchasing opposite or competing positions on behalf of third
party accounts traded through the FCM. In addition, USCF&rsquo;s principals, officers, directors or employees may trade futures
and related contracts for their own accounts. A conflict of interest may exist if their trades are in the same markets and at the
same time as the UNL trades using the clearing broker to be used by UNL. A potential conflict also may occur if USCF&rsquo;s principals,
officers, directors or employees trade their accounts more aggressively or take positions in their accounts which are opposite,
or ahead of, the positions taken by UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL could terminate at any time and cause the liquidation
and potential loss of an investor&rsquo;s investment and could upset the overall maturity and timing of an investor&rsquo;s investment
portfolio. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may terminate at any time, regardless
of whether UNL has incurred losses, subject to the terms of the LP Agreement. In particular, unforeseen circumstances, including
the adjudication of incompetence, bankruptcy, dissolution, or removal of USCF as the general partner of UNL could cause UNL to
terminate unless a majority interest of the limited partners within 90 days of the event elects to continue the partnership and
appoints a successor general partner, or the affirmative vote of a majority in interest of the limited partners subject to certain
conditions. However, no level of losses will require USCF to terminate UNL. UNL&rsquo;s termination would cause the liquidation
and potential loss of an investor&rsquo;s investment. Termination could also negatively affect the overall maturity and timing
of an investor&rsquo;s investment portfolio.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL does not expect to make cash distributions. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL has not previously made any cash
distributions and intends to reinvest any realized gains in additional Natural Gas Interests rather than distributing cash to
limited partners. Therefore, unlike mutual funds, commodity pools or other investment pools that actively manage their investments
in an attempt to realize income and gains from their investing activities and distribute such income and gains to their investors,
UNL generally does not expect to distribute cash to limited partners. An investor should not invest in UNL if the investor will
need cash distributions from UNL to pay taxes on its share of income and gains of UNL, if any, or for any other reason. Nonetheless,
although UNL does not intend to make cash distributions, the income earned from its investments held directly or posted as margin
may reach levels that merit distribution, <I>e.g.</I>, at levels where such income is not necessary to support its underlying
investments in Natural Gas Interests and investors adversely react to being taxed on such income without receiving distributions
that could be used to pay such tax. If this income becomes significant then cash distributions may be made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>An unanticipated number of redemption requests during
a short period of time could have an adverse effect on UNL&rsquo;s NAV. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If a substantial number of requests
for redemption of Redemption Baskets are received by UNL during a relatively short period of time, UNL may not be able to satisfy
the requests from UNL&rsquo;s assets not committed to trading. As a consequence, it could be necessary to liquidate positions in
UNL&rsquo;s trading positions before the time that the trading strategies would otherwise dictate liquidation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Money Market Reform </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On July 23, 2014, the SEC adopted final
rules to reform money market funds such that institutional prime money market funds will float their net asset value as well as
impose rules such that all money market funds&rsquo; boards of directors will be required to implement rules to discourage and
prevent runs by investors through the use of redemption fees and gates. Money market funds have two years from the date of adoption
to implement the reform. UNL currently invests in money market funds, as well as Treasuries with a maturity date of two years or
less, as an investment for assets not used for margin or collateral in the Futures Contracts. It is unclear at this time what the
impact of money market reform would have on UNL&rsquo;s ability to hedge risk, however, the imposition of a floating NAV could
cause UNL to limit remaining assets solely to Treasuries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As the regulatory requirements are
constantly evolving it is difficult to predict the effect any regulatory changes may have on UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>The failure or bankruptcy of a clearing broker could
result in a substantial loss of UNL&rsquo;s assets and could impair UNL in its ability to execute trades. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In the event of the bankruptcy of a clearing
member or an Exchange&rsquo;s clearing house, UNL could be exposed to a risk of loss with respect to its assets that are posted
as margin. If such a bankruptcy were to occur, UNL would be afforded the protections granted to customers of an FCM, and participants
to transactions cleared through a clearing house, under the United States Bankruptcy Code and applicable CFTC regulations. Such
provisions generally provide for a pro rata distribution to customers of customer property held by the bankrupt FCM or an Exchange&rsquo;s
clearing house if the customer property held by the FCM or the Exchange&rsquo;s clearing house is insufficient to satisfy all customer
claims. In any case, there can be no assurance that these protections will be effective in allowing UNL to recover all, or even
any, of the amounts it has deposited as margin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Bankruptcy of a clearing FCM can be caused
by, among other things, the default of one of the FCM&rsquo;s customers. In this event the Exchange&rsquo;s clearing house is permitted
to use the entire amount of margin posted by UNL (as well as margin posted by other customers of the FCM) to cover the amounts
owed by the bankrupt FCM. Consequently, UNL could be unable to recover amounts due to it on its futures positions, including assets
posted as margin, and could sustain substantial losses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On January 13, 2014, new regulations
became effective relating to enhanced customer protections, risk management programs, internal monitoring and controls, capital
and liquidity standards, customer disclosures and auditing and examination programs for FCMs. There can be no assurance that the
implementation of these regulations will prevent losses to, or not materially adversely affect, UNL or its investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Notwithstanding that UNL could sustain
losses upon the failure or bankruptcy of its FCM, the majority of UNL&rsquo;s assets are held in Treasuries, cash and/or cash equivalents
with the Custodian and would not be impacted by the bankruptcy of an FCM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The failure or bankruptcy of UNL&rsquo;s
Custodian could result in a substantial loss of UNL&rsquo;s assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The majority of UNL&rsquo;s assets are
held in Treasuries, cash and/or cash equivalents with the Custodian. The insolvency of the Custodian could result in a complete
loss of UNL&rsquo;s assets held by the Custodian, which, at any given time, would likely comprise a substantial portion of UNL&rsquo;s
total assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Third parties may infringe upon or otherwise violate intellectual
property rights or assert that USCF has infringed or otherwise violated their intellectual property rights, which may result in
significant costs and diverted attention. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">It is possible that third parties might
utilize UNL&rsquo;s intellectual property or technology, including the use of its business methods, trademarks and trading program
software, without permission. USCF has a patent for UNL&rsquo;s business method and has registered its trademarks. UNL does not
currently have any proprietary software. However, if it obtains proprietary software in the future, any unauthorized use of UNL&rsquo;s
proprietary software and other technology could also adversely affect its competitive advantage. UNL may not have adequate resources
to implement procedures for monitoring unauthorized uses of its patents, trademarks, proprietary software and other technology.
Also, third parties may independently develop business methods, trademarks or proprietary software and other technology similar
to that of USCF or claim that USCF has violated their intellectual property rights, including their copyrights, trademark rights,
trade names, trade secrets and patent rights. As a result, USCF may have to litigate in the future to protect its trade secrets,
determine the validity and scope of other parties&rsquo; proprietary rights, defend itself against claims that it has infringed
or otherwise violated other parties&rsquo; rights, or defend itself against claims that its rights are invalid. Any litigation
of this type, even if USCF is successful and regardless of the merits, may result in significant costs, divert its resources from
UNL, or require it to change its proprietary software and other technology or enter into royalty or licensing agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Due to the increased use of technologies, intentional
and unintentional cyber-attacks pose operational and information security risks.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">With the increased use of technologies
such as the Internet and the dependence on computer systems to perform necessary business functions, UNL is susceptible to operational
and information security risks. In general, cyber incidents can result from deliberate attacks or unintentional events. Cyber-attacks
include, but are not limited to, gaining unauthorized access to digital for purposes of misappropriating assets or sensitive information,
corrupting data, or causing operational disruption. Cyber-attacks may also be carried out in a manner that does not require gaining
unauthorized access, such as causing denial-of-service attacks on websites. Cyber security failures or breaches of UNL&rsquo;s
clearing broker or third party service providing (including, but not limited to, index providers, the administrator and transfer
agent, the custodian), have the ability to cause disruptions and impact business operations, potentially resulting in financial
losses, the inability of UNL shareholders to transact business, violations of applicable privacy and other laws, regulatory fines,
penalties, reputational damage, reimbursement or other compensation costs, and/or additional compliance costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition, substantial costs may
be incurred in order to prevent any cyber incidents in the future. UNL and its shareholders could be negatively impacted as a
result. While UNL has established business continuity plans, there are inherent limitations in such plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_017"></A>ADDITIONAL INFORMATION ABOUT UNL, ITS INVESTMENT
OBJECTIVE AND INVESTMENTS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is a Delaware limited partnership
organized on June&nbsp;27, 2007. It operates pursuant to the terms of the Second Amended and Restated Agreement of Limited Partnership
dated as of March&nbsp;1, 2013, (as amended from time to time, the &ldquo;LP Agreement&rdquo;), which grants full management control
of UNL to USCF. The Limited Partnership Agreement is posted on UNL&rsquo;s website at <I>www.uscfinvestments.com</I>. UNL maintains
its main business office at 1999 Harrison Street, Suite 1530, Oakland, California 94612.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The net assets of UNL consist primarily
of investments in Futures Contracts and, to a lesser extent, in order to comply with regulatory requirements or in view of market
conditions, Other Natural Gas-Related Investments. Market conditions that USCF currently anticipates could cause UNL to invest
in Other Natural Gas-Related Investments include those allowing UNL to obtain greater liquidity or to execute transactions with
more favorable pricing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL invests substantially the entire
amount of its assets in Futures Contracts while supporting such investments by holding the amounts of its margin, collateral and
other requirements relating to these obligations in short-term obligations of the United States of two years or less (&ldquo;Treasuries&rdquo;),
cash and cash equivalents. The daily holdings of UNL are available on UNL&rsquo;s website at <I>www.uscfinvestments.com</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL invests in Natural Gas Interests
to the fullest extent possible without being leveraged or unable to satisfy its current or potential margin or collateral obligations
with respect to its investments in Natural Gas Interests. In pursuing this objective, the primary focus of USCF is the investment
in Futures Contracts and the management of UNL&rsquo;s investments in Treasuries, cash and/or cash equivalents for margining purposes
and as collateral.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL seeks to invest in a combination
of Natural Gas Interests such that the daily changes in its NAV, measured in percentage terms, will closely track the daily changes
in the price of the Benchmark Futures Contracts, also measured in percentage terms. As a specific benchmark, USCF endeavors to
place UNL&rsquo;s trades in Natural Gas Interests and otherwise manage UNL&rsquo;s investments so that &ldquo;A&rdquo; will be
within plus/minus ten percent (10%)&nbsp;of &ldquo;B&rdquo;, where:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>A is the average daily percentage change in UNL&rsquo;s per share NAV for any period of 30 successive valuation days<I>, i.e.,</I>
any NYSE Arca trading day as of which UNL calculates its per share NAV; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>B is the average daily percentage change in the average of the prices of the Benchmark Futures Contracts over the same period.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF believes that market arbitrage opportunities
will cause the daily changes in UNL&rsquo;s share price on the NYSE Arca to closely track daily changes in UNL&rsquo;s per share
NAV. USCF further believes that the daily changes in UNL&rsquo;s NAV in percentage terms will closely track the daily changes in
percentage terms in the average price of the Benchmark Futures Contracts, less UNL&rsquo;s expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The following two graphs demonstrate
the correlation between the changes in the NAV of UNL and the changes in the Benchmark Futures Contracts. The first graph exhibits
the daily changes for the last 30 valuation days ended March 31, 2016; the second graph measures monthly changes from March 2011
through March&nbsp;2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>PAST PERFORMANCE IS NOT NECESSARILY
INDICATIVE OF FUTURE RESULTS</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="img001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B><I>PAST PERFORMANCE IS NOT NECESSARILY
INDICATIVE OF FUTURE RESULTS </I></B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="img002.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF employs a &ldquo;neutral&rdquo;
investment strategy in order to track changes in the average of the prices of the Benchmark Futures Contracts regardless of whether
the price goes up or goes down. UNL&rsquo;s &ldquo;neutral&rdquo; investment strategy is designed to permit investors generally
to purchase and sell UNL&rsquo;s shares for the purpose of investing indirectly in natural gas in a cost-effective manner, and/or
to permit participants in the natural gas or other industries to hedge the risk of losses in their natural gas-related transactions.&nbsp;Accordingly,
depending on the investment objective of an individual investor, the risks generally associated with investing in natural gas and/or
the risks involved in hedging may exist.&nbsp;In addition, an investment in UNL involves the risk that the daily changes in the
average of the prices of UNL&rsquo;s shares, in percentage terms, will not accurately track the daily changes in the average prices
of the Benchmark Futures Contracts, in percentage terms, and that daily changes in the Benchmark Futures Contracts, in percentage
terms, will not closely correlate with daily changes in the spot prices of natural gas, in percentage terms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">For the three months ended March
31, 2016, the actual total return of UNL as measured by changes in its per share NAV was (10.08)%. This is based on an initial
per share NAV&nbsp;of $9.72 on December 31, 2015 and an ending per share NAV as of March 31, 2016&nbsp;of $8.74. During this time
period, UNL made no distributions to its shareholders. However, if UNL&rsquo;s daily changes in its per share NAV had instead
exactly tracked the changes in the daily total return of the Benchmark Futures Contracts, UNL would have had an estimated per
share NAV of $8.75 as of March 31, 2016, for a total return over the relevant time period of (9.98)%. The difference between the
actual per share NAV total return of UNL of (10.08)% and the expected total return based on the Benchmark Futures Contracts of
(9.98)% was an error over the time period of (0.10)%, which is to say that UNL&rsquo;s actual total return underperformed the
benchmark result by that percentage. UNL incurs expenses primarily composed of the management fee, brokerage commissions for the
buying and selling of futures contracts, and other expenses. The impact of these expenses tends to cause daily changes in the
per share NAV of UNL to track slightly lower than daily changes in the price of the Benchmark Futures Contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><A NAME="a_018"></A>Impact of Contango and Backwardation
on Total Returns </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Contango and backwardation are natural
market forces that have impacted the total return on an investment in UNL&rsquo;s shares during the past year relative to a hypothetical
direct investment in natural gas. In the future, it is likely that the relationship between the market price of UNL&rsquo;s shares
and changes in the spot prices of natural gas will continue to be impacted by contango and backwardation. (It is important to note
that this comparison ignores the potential costs associated with physically owning and storing natural gas, which could be substantial.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Several factors determine the total return
from investing in a futures contract position. One factor that impacts the total return that will result from investing in near
month futures contracts and &ldquo;rolling&rdquo; those contracts forward each month is the price relationship between the current
near month contract and the next month contract. For example, if the price of the near month contract is higher than the next month
contract (a situation referred to as &ldquo;backwardation&rdquo; in the futures market), then absent any other change there is
a tendency for the price of a next month contract to rise in value as it becomes the near month contract and approaches expiration.
Conversely, if the price of a near month contract is lower than the next month contract (a situation referred to as &ldquo;contango&rdquo;
in the futures market), then absent any other change there is a tendency for the price of a next month contract to decline in value
as it becomes the near month contract and approaches expiration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As an example, assume that the price
of natural gas for immediate delivery (the &ldquo;spot price&rdquo;), was $7 per MMBtu, and the value of a position in the near
month futures contract was also $7.&nbsp;Over time, the price of 10,000 MMBtu of natural gas will fluctuate&nbsp;based on a number
of market factors, including demand for natural gas relative to its supply.&nbsp;The value of the near month contract will likewise
fluctuate&nbsp;in reaction to a number of market factors. If investors seek to maintain their position in a near month contract
and not take delivery of the natural gas, every month they must sell their current near month contract as it approaches expiration
and invest in the next month contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">If the futures market is in backwardation,&nbsp;<I>e.g.,</I>
when the price of natural gas futures contracts that expire later than the near month contract are lower than the near month contract&rsquo;s
price, the investor would be buying a next month contract for a lower price than the current near month contract. Using the $7
per MMBtu price above to represent the front month price, the price of the next month contract could be $6.86 per barrel, that
is, 2% cheaper than the front month contract. Hypothetically, and assuming no other changes to either prevailing natural gas prices
or the price relationship between the spot price, the near month contract and the next month contract (and ignoring the impact
of commission costs and the income earned on cash and/or cash equivalents), the value of the $6.86 next month contract would rise
as it approaches expiration and becomes the new near month contract with a price of $7.&nbsp;In this example, the value of an investment
in the second month contract would tend to rise faster than the spot price of natural gas, or fall slower.&nbsp;As a result, it
would be possible in this hypothetical example for the spot price of natural gas to have risen 10% after some period of time, while
the value of the investment in the second month futures contract would have risen 12%, assuming backwardation is large enough or
enough time has elapsed.&nbsp;Similarly, the spot price of natural gas could have fallen 10% while the value of an investment in
the futures contract could have fallen only 8%.&nbsp;Over time, if backwardation remained constant, the difference would continue
to increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If the futures market is in contango,
the investor would be buying a next month contract for a higher price than the current near month contract. Using again the $7
per MMBtu price above to represent the front month price, the price of the next month contract could be $7.14 per barrel, that
is, 2% more expensive than the front month contract.&nbsp;Hypothetically, and assuming no other changes to either prevailing natural
gas prices or the price relationship between the spot price, the near month contract and the next month contract (and ignoring
the impact of commission costs and the income earned on cash and/or cash equivalents), the value of the next month contract would
fall as it approaches expiration and becomes the new near month contract with a price of $7.&nbsp;In this example, it would mean
that the value of an investment in the second month would tend to rise slower than the spot price of natural gas, or fall faster.
As a result, it would be possible in this hypothetical example for the spot price of&nbsp;natural gas to have risen 10% after some
period of time, while the value of the investment in the second month futures contract will have risen only 8%, assuming contango
is large enough or enough time has elapsed. Similarly, the spot price of natural gas could have fallen 10% while the value of an
investment in the second month futures contract could have fallen 12%.&nbsp;Over time, if contango remained constant, the difference
would continue to increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The chart below compares the price of
the near month contract to the average price of the&nbsp;near&nbsp;12&nbsp;month contracts over the last 10 years for natural gas.&nbsp;When
the price of the near month contract is higher than the average price of the near 12 month contracts, the market would be described
as being in backwardation.&nbsp;When the price of the near month contract is lower than the average price of the near 12 month
contracts, the market would be described as being in contango.&nbsp;Although the prices of the near month contract and the average
price of the near 12 month contracts do tend to move up or down together, it can be seen that at times the near month prices are
clearly higher than the average price of the near 12 month contracts (backwardation), and other times they are below the average
price of the near 12 month contracts (contango).&nbsp;In addition, investors can observe that natural gas prices, both front month
and second month, often display a seasonal pattern in which the price of natural gas tends to rise in the early winter months and
decline in the summer months.&nbsp;This mirrors the physical demand for natural gas, which typically peaks in the winter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE
OF FUTURE RESULTS </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><IMG SRC="img003.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">An alternative way to view backwardation
and contango data over time is to subtract the dollar price of the near month natural gas Futures Contract from the dollar price
of the near 12 month natural gas Futures Contracts. If the resulting number is a positive number, then the near month price is
higher than the average price of the near 12 months and the market could be described as being in backwardation. If the resulting
number is a negative number, then the near month price is lower than the average price of the near 12 months and the market could
be described as being in contango. The chart below shows the results from subtracting the average dollar price of the near 12
month contracts from the near month price for the 10 year period between March&nbsp;31, 2006 and March&nbsp;31, 2016. Investors
will note that the natural gas market spent time in both backwardation and contango.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE
OF FUTURE RESULTS </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="img004.jpg" ALT=""></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">An investment in a portfolio that involved
owning only the near month contract would likely produce a different result than an investment in a portfolio that owned an equal
number of each of the near 12 months&rsquo; worth of contracts. Generally speaking, when the natural gas futures market is in backwardation,
the near month only portfolio would tend to have a higher total return than the 12 month contract portfolio. Conversely, if the
natural gas futures market was in contango, the portfolio containing 12 months&rsquo; worth of contracts would tend to outperform
the near month only portfolio. The chart below shows the annual results of owning a portfolio consisting of the near month contract
and a portfolio containing the near 12 months&rsquo; worth of contracts. In addition, the chart shows the annual change in the
spot price of natural gas. In this example, each month, the near month only portfolio would sell the near month contract at expiration
and buy the next month out contract. The portfolio holding an equal number of the near 12 months&rsquo; worth of contracts would
sell the near month contract at expiration and replace it with the contract that becomes the new twelfth month contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE
OF FUTURE RESULTS </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="img005.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>HYPOTHETICAL PERFORMANCE RESULTS HAVE
MANY INHERENT LIMITATIONS, SOME OF WHICH ARE DESCRIBED BELOW. NO REPRESENTATION IS BEING MADE THAT UNL WILL OR IS LIKELY TO ACHIEVE
PROFITS OR LOSSES SIMILAR TO THOSE SHOWN. IN FACT, THERE ARE FREQUENTLY SHARP DIFFERENCES BETWEEN HYPOTHETICAL PERFORMANCE RESULTS
AND THE ACTUAL RESULTS ACHIEVED BY ANY PARTICULAR TRADING PROGRAM. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>ONE OF THE LIMITATIONS OF HYPOTHETICAL
PERFORMANCE RESULTS IS THAT THEY ARE GENERALLY PREPARED WITH THE BENEFIT OF HINDSIGHT. IN ADDITION, HYPOTHETICAL TRADING DOES NOT
INVOLVE FINANCIAL RISK, AND NO HYPOTHETICAL TRADING RECORD CAN COMPLETELY ACCOUNT FOR THE IMPACT OF FINANCIAL RISK IN ACTUAL TRADING.
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>FOR EXAMPLE, THE ABILITY TO WITHSTAND
LOSSES OR TO ADHERE TO A PARTICULAR TRADING PROGRAM IN SPITE OF TRADING LOSSES ARE MATERIAL POINTS WHICH CAN ALSO ADVERSELY AFFECT
ACTUAL TRADING RESULTS. THERE ARE NUMEROUS OTHER FACTORS RELATED TO THE MARKETS IN GENERAL OR TO THE IMPLEMENTATION OF ANY SPECIFIC
TRADING PROGRAM WHICH CANNOT BE FULLY ACCOUNTED FOR IN THE PREPARATION OF HYPOTHETICAL PERFORMANCE RESULTS AND ALL OF WHICH CAN
ADVERSELY AFFECT ACTUAL TRADING RESULTS. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>BECAUSE THERE ARE NO ACTUAL TRADING
RESULTS TO COMPARE TO THE HYPOTHETICAL PERFORMANCE RESULTS, INVESTORS SHOULD BE PARTICULARLY WARY OF PLACING UNDUE RELIANCE ON
THESE HYPOTHETICAL PERFORMANCE RESULTS. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">As seen in the chart above, there have been
periods of both positive and negative annual total returns for both hypothetical portfolios over the last 10 years. In addition,
there have been periods during which the near month only approach had higher returns, and periods where the 12 month approach had
higher total returns. The above chart does not represent the performance history of UNL or any Related Public Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Historically, the&nbsp;natural gas futures&nbsp;markets
have experienced periods of contango and backwardation. Because natural gas demand is seasonal, it is possible for the price of&nbsp;Futures
Contracts for delivery within one or two months to rapidly move from backwardation into contango and back again within a relatively
short period of time of less than one year.&nbsp;While the investment objective of UNL is not to have the market price of its shares
match, dollar for dollar, changes in the spot price of natural gas, both contango and backwardation impacted the total return on
an investment in UNL shares during the year ended December 31, 2015 relative to a hypothetical direct investment in natural gas.
For example, an investment in UNL shares made on December 31, 2014 and held to December 31, 2015 decreased, based upon the changes
in the NAV for UNL shares on those days, by approximately (29.00)%, while the spot price of natural gas for immediate delivery
(as represented by the price of the Benchmark Futures Contract) during the same period decreased by approximately (17.39)% (note:
this comparison ignores the potential costs associated with physically owning and storing natural gas, which could be substantial).
By comparison, an investment made in UNL shares on December 31, 2013 and held to December 31, 2014 decreased, based upon the changes
in the NAV for UNL shares on those days, by approximately 25.27%, while the spot price of natural gas for immediate delivery during
the same period decreased by approximately 27.01% (note: this comparison ignores the potential costs associated with physically
owning and storing natural gas, which could be substantial).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In managing UNL&rsquo;s assets USCF does
not use a technical trading system that issues buy and sell orders. USCF employs a quantitative methodology whereby each time a
Creation Basket is sold, USCF purchases Natural Gas Interests, such as the Benchmark Futures Contracts, that have an aggregate
market value that approximates the amount of Treasuries and/or cash received from the sale of the Creation Basket.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The specific Futures Contracts purchased
depend on various factors, including a judgment by USCF as to the appropriate diversification of UNL&rsquo;s investments in futures
contracts with respect to the month of expiration, and the prevailing price volatility of particular contracts.&nbsp;While USCF
has made significant investments in NYMEX Futures Contracts, for various reasons, including the ability to enter into the precise
amount of exposure to the natural gas market, position limits or other regulatory requirements limiting UNL&rsquo;s holdings, and
market conditions, it may invest in Futures Contracts traded on other exchanges or invest in Other Natural Gas-Related Investments.
To the extent that UNL invests in Other Natural Gas-Related Investments, it would prioritize investments in contracts and instruments
that are economically equivalent to the Benchmark Futures Contracts, including cleared swaps that satisfy such criteria, and then,
to a lesser extent, it would invest in other types of cleared swaps and other contracts, instruments and non-cleared swaps, such
as swaps in the over-the-counter (or commonly referred to as the OTC market). If UNL is required by law or regulation, or by one
of its regulators, including a futures exchange, to reduce its position in the Futures Contracts to the applicable position limit
or to a specified accountability level or if market conditions dictate it would be more appropriate to invest in Other Natural
Gas-Related Investments, a substantial portion of UNL&rsquo;s assets could be invested in accordance with such priority in Other
Natural Gas-Related Investments that are intended to replicate the return on the Benchmark Futures Contracts. As UNL&rsquo;s assets
reach higher levels, it is more likely to exceed position limits, accountability levels or other regulatory limits and, as a result,
it is more likely that it will invest in accordance with such priority in Other Natural Gas-Related Investments at such higher
levels. In addition, market conditions that USCF currently anticipates could cause UNL to invest in Other Natural Gas-Related Investments
include those allowing UNL to obtain greater liquidity or to execute transactions with more favorable pricing. See <I>&ldquo;Risk
Factors Involved with an Investment in UNL</I>&rdquo; for a discussion of the potential impact of regulation on UNL&rsquo;s ability
to invest in OTC transactions and cleared swaps.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF may not be able to fully invest
UNL&rsquo;s assets in the Benchmark Futures Contracts having an aggregate notional amount exactly equal to UNL&rsquo;s NAV. For
example, as standardized contracts, the Futures Contracts are for a specified amount of a particular commodity, and UNL&rsquo;s
NAV and the proceeds from the sale of a Creation Basket are unlikely to be an exact multiple of the amounts of those contracts.
As a result, in such circumstances, UNL may be better able to achieve the exact amount of exposure to changes in price of the
Benchmark Futures Contracts through the use of Other Natural Gas-Related Investments, such as OTC contracts that have better correlation
with changes in price of the Benchmark Futures Contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL anticipates that to the extent it
invests in Futures Contracts other than contracts on natural gas (such as futures contracts for light, sweet crude oil, diesel-heating
oil and other petroleum-based fuels) and Other Natural Gas-Related Investments, it will enter into various non-exchange-traded
derivative contracts to hedge the short-term price movements of such Natural Gas Interests against the current Benchmark Futures
Contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF does not anticipate letting UNL&rsquo;s
Futures Contracts expire and taking delivery of the underlying commodity. Instead, USCF closes existing positions, <I>e.g.,</I>
when it changes the Benchmark Futures Contracts or Other Natural Gas-Related Investments or it otherwise determines it would be
appropriate to do so and reinvests the proceeds in new Natural Gas Interests.&nbsp;Positions may also be closed out to meet orders
for Redemption Baskets and in such case proceeds for such baskets will not be reinvested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The Benchmark Futures Contracts are changed
from the near month contract to expire and the 11 following months to the next month contract to expire and the 11 following months
during one day each month. On that day, USCF anticipates it will &ldquo;roll&rdquo; UNL&rsquo;s positions by closing, or selling,
its natural gas interests and reinvests the proceeds from closing these positions in new natural gas interests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The anticipated dates that the monthly
four-day roll period will commence are posted on UNL&rsquo;s website at <I>www.uscfinvestments.com</I>, and are subject to change
without notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">By remaining invested as fully as possible
in Natural Gas Interests, USCF believes that the daily changes in percentage terms in UNL&rsquo;s per share NAV will continue to
closely track the daily changes in percentage terms in the average of the prices of the Benchmark Futures Contracts.&nbsp;USCF
believes that certain arbitrage opportunities result in the price of the shares traded on the NYSE Arca closely tracking the per
share NAV of UNL.&nbsp;Additionally, Futures Contracts traded on the NYMEX have closely tracked the spot price of natural gas.&nbsp;Based
on these expected interrelationships, USCF believes that the daily changes in the price of UNL&rsquo;s shares traded on the NYSE
Arca, on a percentage basis, have closely tracked and will continue to closely track on a daily basis, the changes in the spot
price of natural gas on a percentage basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_019"></A>What are the Trading Policies UNL? </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Liquidity </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL invests only in Futures Contracts
and Other Natural Gas-Related Investments that, in the opinion of USCF, are traded in sufficient volume to permit the ready taking
and liquidation of positions in these financial interests and Other Natural Gas-Related Investments that, in the opinion of USCF,
may be readily liquidated with the original counterparty or through a third party assuming the position of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Spot Commodities</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">While the Futures Contracts traded
can be physically settled, UNL does not intend to take or make physical delivery.&nbsp;UNL may from time to time trade in Other
Natural Gas-Related Investments, including contracts based on the spot price of natural gas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Leverage</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF endeavors to have the value of
UNL&rsquo;s Treasuries, cash and cash equivalents, whether held by UNL or posted as margin or other collateral, at all times approximate
the aggregate market value of its obligations under its Futures Contracts and Other Natural Gas-Related Investments.&nbsp;Commodity
pools&rsquo; trading positions in futures contracts or other related investments are typically required to be secured by the deposit
of margin funds that represent only a small percentage of a futures contract&rsquo;s (or other commodity interest&rsquo;s) entire
market value. While USCF has not and does not intend to leverage UNL&rsquo;s assets, it is not prohibited from doing so under
the LP Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Borrowings</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Borrowings are not used by UNL, unless
UNL is required to borrow money in the event of physical delivery, if UNL trades in cash commodities, or for short-term needs created
by unexpected redemptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>OTC Derivatives (including Spreads and Straddles)</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition to Futures Contracts, there
are also a number of listed options on the Futures Contracts on the principal futures exchanges.&nbsp;These contracts offer investors
and hedgers another set of financial vehicles to use in managing exposure to the natural gas market.&nbsp;Consequently, UNL may
purchase options on natural gas Futures Contracts on these exchanges in pursuing its investment objective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition to the Futures Contracts
and options on the Futures Contracts, there also exists an active non-exchange-traded market in derivatives tied to natural gas.&nbsp;These
derivatives transactions (also known as OTC contracts) are usually entered into between two parties in private contracts.&nbsp;Unlike
most of the exchange-traded Futures Contracts or exchange-traded options on the Futures Contracts, each party to such contract
bears the credit risk of the other party, <I>i.e.,</I> the risk that the other party may not be able to perform its obligations
under its contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">To reduce the credit risk that arises
in connection with such contracts, UNL will generally enter into an agreement with each counterparty based on the Master Agreement
published by the International Swaps and Derivatives Association, Inc. (&ldquo;ISDA&rdquo;)&nbsp;that provides for the netting
of its overall exposure to its counterparty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF assesses or reviews, as appropriate,
the creditworthiness of each potential or existing counterparty to an OTC contract pursuant to guidelines approved by USCF&rsquo;s
Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may enter into certain transactions
where an OTC component is exchanged for a corresponding futures contract (an &ldquo;Exchange for Related Position&rdquo; or &ldquo;EFRP&rdquo;
transactions). In the most common type of EFRP transaction entered into by UNL, the OTC component is the purchase or sale of one
or more baskets of UNL shares. These EFRP transactions may expose UNL to counterparty risk during the interim period between the
execution of the OTC component and the exchange for a corresponding futures contract. Generally, the counterparty risk from the
EFRP transaction will exist only on the day of execution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may employ spreads or straddles in
its trading to mitigate the differences in its investment portfolio and its goal of tracking the price of the Benchmark Futures
Contract.&nbsp;UNL would use a spread when it chooses to take simultaneous long and short positions in futures written on the same
underlying asset, but with different delivery months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">During all of 2015 and through March
31, 2016, UNL limited its derivatives activities to Futures Contracts and EFRP transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL did not engage in trading in futures
contracts listed on a foreign exchange or forward contracts, including options on such contracts. UNL does not anticipate engaging
in trading in futures contracts listed on a foreign exchange, forward contracts or options on such contracts, but it may do so
as outlined in UNL&rsquo;s listing exemptive order or as permitted under current regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Pyramiding </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL has not and will not employ the
technique, commonly known as pyramiding, in which the speculator uses unrealized profits on existing positions as variation margin
for the purchase or sale of additional positions in the same or another commodity interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_020"></A>Prior Performance of UNL </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B>PAST PERFORMANCE IS NOT NECESSARILY
INDICATIVE OF FUTURE RESULTS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF manages UNL which is a commodity
pool that issues shares traded on the NYSE Arca. The chart below shows, as of March 31, 2016, the number of Authorized Participants,
the total number of baskets created and redeemed since inception and the number of outstanding shares for UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="text-align: left; vertical-align: bottom"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>#
                                         of Authorized</B><br><B> Participants</B></P> <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; text-align: center; text-indent: 0.5in; border-top: Black 1pt solid">&nbsp;</P></TD><TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left; vertical-align: bottom"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>Baskets
                                         Purchased</B></P> <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; text-align: center; text-indent: 0.5in; border-top: Black 1pt solid">&nbsp;</P></TD><TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left; vertical-align: bottom"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 75.15pt 0 0"><B>Baskets
                                         Redeemed</B></P> <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; text-align: center; text-indent: 0.5in; border-top: Black 1pt solid">&nbsp;</P></TD><TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left; vertical-align: bottom"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 71.1pt 0 0"><B>Outstanding
                                         Shares</B></P> <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; text-align: center; text-indent: 0.5in; border-top: Black 1pt solid">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 21%; text-align: left; vertical-align: bottom">9</TD><TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 3%; text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 21%; text-align: left; vertical-align: bottom">107</TD><TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 3%; text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 21%; text-align: left; vertical-align: bottom">80</TD><TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 3%; text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD><TD STYLE="width: 20%; text-align: left; vertical-align: bottom">1,350,000</TD><TD STYLE="width: 1%; text-align: left; vertical-align: bottom">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Since the commencement of the offering of UNL shares to the public on November 18, 2009 to March 31, 2016,
the simple average daily change in the average price of its Benchmark Futures Contracts was (0.090)%, while the simple average
daily change in the per share NAV of UNL over the same time period was (0.093)%. The average daily difference was (0.003)% (or
(0.3) basis points, where 1 basis point equals 1/100 of 1%). As a percentage of the daily movement of the average price of the
Benchmark Futures Contracts, the average error in daily tracking by the per share NAV was (0.676)%, meaning that over this time
period UNL&rsquo;s tracking error was within the plus or minus 10% range established as its benchmark tracking goal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The table below shows the relationship
between the trading prices of the shares and the daily NAV of UNL, since inception through March 31, 2016. The first row shows
the average amount of the variation between UNL&rsquo;s closing market price and NAV, computed on a daily basis since inception,
while the second and third rows depict the maximum daily amount of the end of day premiums and discounts to NAV since inception,
on a percentage basis. USCF believes that maximum and minimum end of day premiums and discounts typically occur because trading
in the shares continues on the NYSE Arca until 4:00 p.m. New York time while regular trading in the Benchmark Futures Contracts
on the NYMEX ceases at 2:30 p.m. New York time and the value of the relevant Benchmark Futures Contracts, for purposes of determining
its end of day NAV, can be determined at that time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 8.1pt 0 0; text-align: center"><b>UNL</b></P> <P STYLE="font: 4pt/10pt Times New Roman, Times, Serif; margin: 1pt 0 0; text-align: center; text-indent: 0.5in; border-top: Black 1pt solid">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-indent: -12pt; padding-left: 12pt">Average Difference </TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">0.00</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Max Premium % </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.94</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Max Discount % </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6.52</TD><TD STYLE="text-align: left">)%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">For more information on the performance
of UNL, see the Performance Tables below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE
OF FUTURE RESULTS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B><A NAME="a_021"></A>COMPOSITE PERFORMANCE DATA FOR UNL
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Name of Commodity Pool: United States
12 Month Natural Gas Fund, LP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Type of Commodity Pool: Exchange traded
security</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Inception of Trading: November&nbsp;18,
2009</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Aggregate Subscriptions (from inception
through March 31, 2016): $137,105,527</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Total Net Assets as of March 31,
2016: $11,801,866.15</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">NAV per Share as of March 31, 2016:
$8.74</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Worst Monthly Percentage Draw-down: December
2014 (19.94)%</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Worst Peak-to-Valley Draw-down:
December 2009 - February 2016 (85.85%)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Number of Shareholders (as of December&nbsp;31,
2015): 1,674</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 8pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 8pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="22" STYLE="font-size: 8pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Rates of Return*</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 8pt; font-weight: bold; border-bottom: Black 1pt solid">Month</TD><TD STYLE="font-size: 8pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 8pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-size: 8pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 8pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="font-size: 8pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 8pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</TD><TD STYLE="font-size: 8pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 8pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 8pt; border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"><B>2015</B></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2016</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">January </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.68</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(12.16</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.23</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.81</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.99</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">(4.63</TD>
    <TD>)%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">February </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6.49</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.32</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.22</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.58</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.09</TD><TD STYLE="text-align: left">%</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">(14.02</TD>
    <TD>)%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt; width: 45%">March </TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 6%">5.32</TD><TD STYLE="text-align: left; width: 1%">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 6%">(11.85</TD><TD STYLE="text-align: left; width: 1%">)%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 6%">10.30</TD><TD STYLE="text-align: left; width: 1%">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 6%">(3.11</TD><TD STYLE="text-align: left; width: 1%">)%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 6%">(3.15</TD><TD STYLE="text-align: left; width: 1%">)%</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: right; vertical-align: bottom">9.66</TD>
    <TD NOWRAP STYLE="width: 1%">%**</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">April </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.53</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.00</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.74</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.69</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.19</TD><TD STYLE="text-align: left">%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">May </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.23</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.06</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.02</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6.34</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.69</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">June </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6.11</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.11</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9.09</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.21</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.40</TD><TD STYLE="text-align: left">%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">July </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.28</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.62</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.63</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(10.38</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.12</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">August </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.43</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9.39</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.07</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.76</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.95</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">September </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.12</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.26</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.14</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.82</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.45</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">October </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.72</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.55</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.13</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.88</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9.04</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">November </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(10.27</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.22</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.67</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.71</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.26</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">December </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(13.92</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(4.17</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5.05</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(19.94</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.00</TD><TD STYLE="text-align: left">%</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Annual Rate of Return </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(39.47</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(18.76</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.33</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(25.27</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(29.00</TD><TD STYLE="text-align: left">)%</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">(10.08</TD>
    <TD NOWRAP>)%**</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">*</TD><TD>The monthly rate of return is calculated by dividing the ending NAV of a given month by the ending NAV of the previous month,
subtracting 1 and multiplying this number by 100 to arrive at a percentage increase or decrease.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">**</TD><TD><P STYLE="margin: 0">Through March 31, 2016.</P>


</TD></TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Draw-down: Losses experienced by the
fund over a specified period. Draw-down is measured on the basis of monthly returns only and does not reflect intra-month figures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Worst Monthly Percentage Draw-down: The
largest single month loss sustained during the most recent five calendar years and year-to-date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Worst Peak-to-Valley Draw-down: The largest
percentage decline in the NAV per share over the history of the fund. This need not be a continuous decline, but can be a series
of positive and negative returns where the negative returns are larger than the positive returns. Worst Peak-to-Valley Draw-down
represents the greatest cumulative percentage decline in month-end per share NAV is not equaled or exceeded by a subsequent month-end
per share NAV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_022"></A>UNL&rsquo;S OPERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_023"></A>USCF and its Management and Traders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF is a single member limited liability
company that was formed in the state of Delaware on May&nbsp;10, 2005. It maintains its main business office at 1999 Harrison
Street, Suite 1530, Oakland, California 94612. USCF is a wholly-owned subsidiary of Wainwright Holdings, Inc., a Delaware corporation
(&ldquo;Wainwright&rdquo;). The past performance for UNL is located starting on page 27. Mr.&nbsp;Nicholas Gerber (discussed
below) controls Wainwright by virtue of his ownership or control of a majority of Wainwright&rsquo;s shares. Wainwright is a holding
company that currently holds both USCF, as well as USCF Advisers LLC, an investment adviser registered under the Investment Advisers
Act of 1940, as amended. USCF Advisers LLC serves as the investment adviser for the Stock Split Index Fund, a series of the USCF
ETF Trust. USCF ETF Trust is registered under the 1940 Act. The Board of Trustees for the USCF ETF Trust consists of different
independent trustees than those independent directors who serve on the Board of Directors of USCF. USCF is a member of the NFA
and is registered with the CFTC as of December&nbsp;1, 2005 and as a Swaps Firm on August&nbsp;8, 2013. USCF also manages the
Related Public Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF is required to evaluate the credit
risk of UNL to the futures commission merchant (&ldquo;FCM&rdquo;), oversee the purchase and sale of UNL&rsquo;s shares by certain
authorized purchasers (&ldquo;Authorized Participants&rdquo;), review daily positions and margin requirements of UNL and manage
UNL&rsquo;s investments. USCF also pays the fees of ALPS Distributors, Inc., which serves as the marketing agent for UNL (the &ldquo;Marketing
Agent&rdquo;), and Brown Brothers Harriman&nbsp;&amp; Co. (&ldquo;BBH&amp;Co.&rdquo;), which serves as the administrator (the &ldquo;Administrator&rdquo;)
and&nbsp;the custodian&nbsp;(the &ldquo;Custodian&rdquo;) for UNL. In no event may the aggregate compensation paid for the Marketing
Agent and any affiliate of USCF for distribution-related services in connection with the offering of shares exceed ten percent
(10%)&nbsp;of the gross proceeds of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The limited partners take no part in
the management or control, and have a minimal voice in UNL&rsquo;s operations or business. Limited partners have no right to elect
USCF on an annual or any other continuing basis. If USCF voluntarily withdraws, however, the holders of a majority of UNL&rsquo;s
outstanding shares (excluding for purposes of such determination shares owned, if any, by the withdrawing general partner and its
affiliates) may elect its successor. USCF may not be removed as general partner except upon approval by the affirmative vote of
the holders of at least 66 2/3% of UNL&rsquo;s outstanding shares (excluding shares if any, owned by USCF and its affiliates),
subject to the satisfaction of certain conditions set forth in the LP Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The business and affairs of USCF
are managed by a board of directors (the &ldquo;Board&rdquo;), which is comprised of four management directors (the &ldquo;Management
Directors&rdquo;), some of whom are also its executive officers, and three independent directors who meet the independent director
requirements established by the NYSE Arca Equities Rules and the Sarbanes-Oxley Act of 2002. The Management Directors have the
authority to manage USCF pursuant to the terms of the Sixth Amended and Restated Limited Liability Company Agreement of USCF,
dated as of May 15, 2015 (as amended from time to time, the (&ldquo;LLC Agreement&rdquo;). Through its Management Directors, USCF
manages the day-to-day operations of UNL. The Board has an audit committee which is made up of the three independent directors
(Gordon L. Ellis, Malcolm R. Fobes III and Peter M. Robinson). The audit committee is governed by an audit committee charter that
is posted on UNL&rsquo;s website at <I>www.uscfinvestments.com</I>. The Board has determined that each member of the Audit Committee
meets the financial literacy requirements of the NYSE Arca and the audit committee charter. The Board has further determined that
each of Messrs. Ellis and Fobes have accounting or related financial management expertise as required by the NYSE Arca, such that
each of them is considered and &ldquo;Audit Committee Finance Expert&rdquo; as such term is defined in Item&nbsp;407(d)(5) of
Regulation S-K.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL has no executive officers. Pursuant
to the terms of the LP Agreement, UNL&rsquo;s affairs are managed by USCF.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">The following are individual Principals,
as that term is defined in CFTC Rule 3.1, for USCF: John P. Love, Stuart P. Crumbaugh, Nicholas D. Gerber, Melinda Gerber, the
Nicholas &amp; Melinda Gerber Living Trust, dated November 9, 2005, the Gerber Family Trust FBO Jacob &amp; Vasch, Eliot Gerber,
Sheila Gerber, Jennifer Schoenberger and Scott Schoenberger, Andrew Ngim, Robert Nguyen, Peter Robinson, Gordon Ellis, Malcolm
Fobes, Ray Allen, Kevin Baum, Carolyn Yu and Wainwright Holdings Inc. The individuals who are Principals due to their positions
are John P. Love, Stuart P. Crumbaugh, Nicholas D. Gerber, Melinda Gerber, Andrew Ngim, Robert Nguyen, Peter Robinson, Gordon
Ellis, Malcolm Fobes, Ray Allen, Kevin Baum, and Carolyn Yu. In addition, Nicholas D. Gerber, Melinda Gerber, the Nicholas &amp;
Melinda Gerber Living Trust, dated November 9, 2005, Gerber Family Trust FBO Jacob &amp; Vasch, Eliot Gerber, Sheila Gerber, Jennifer
Schoenberger and Scott Schoenberger are Principals due to their controlling stake in Wainwright. None of the Principals owns or
has any other beneficial interest in UNL. Ray Allen and John P. Love make trading and investment decisions for UNL and execute
trades on behalf of UNL. In addition, Nicholas D. Gerber, John P. Love, Robert Nguyen, Ray Allen, and Kevin Baum are registered
with the CFTC as Associated Persons of USCF and are NFA Associate Members. John P. Love, Robert Nguyen, Ray Allen, and Kevin Baum
are also registered with the CFTC as Swaps Associated Persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B><I>John P. Love, </I></B>44, President
and Chief Executive Officer of USCF since June 2015. Mr. Love previously served as a Senior Portfolio Manager for the Related
Public Funds from March 2010 through June 2015. Prior to that, while still at USCF, he was a Portfolio Manager beginning with
the launch of USO in April 2006.&nbsp; Mr. Love was the portfolio manager of USO from April 2006 until March 2010 and the portfolio
manager for USL from December 2007 until March 2010.&nbsp; Mr. Love has been the portfolio manager of UNG since April 2007, and
the portfolio manager of UGA, UHN, and UNL since March 2010. Additionally, Mr. Love serves as President of USCF Advisers LLC,
an investment adviser registered under the Investment Advisers Act of 1940, as amended and has acted as co-portfolio manager of
the Stock Split Index Fund, a series of the USCF ETF Trust for the period from September 2014 to December 2015, when he was promoted
to the position of President and Chief Executive Officer upon Mr. Gerber&rsquo;s resignation from those positions. Mr. Love has
been a principal of USCF listed with the CFTC and NFA since January 17, 2006. Mr. Love has been registered as an associated person
of USCF since February 2015 and from December 1, 2005 to April 16, 2009. Mr. Love has also been registered as a branch manager
of USCF since March 2016. Additionally, Mr. Love has been approved as an NFA swaps associated person since February 2015. Mr.
Love earned a B.A. from the University of Southern California, holds NFA Series 3 and FINRA Series 7 registrations and is a CFA
Charterholder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Nicholas D. Gerber</I></B>, 53,
Chairman of the Board of Directors of USCF since June 2005. Mr. Gerber also served as President and Chief Executive Officer of
USCF from June 2005 through June 2015 and Vice President since June 2015. Mr. Gerber co-founded USCF in 2005 and prior to that,
he co-founded Ameristock Corporation in March 1995, a California-based investment adviser registered under the Investment Advisers
Act of 1940 from March 1995 until January 2013. From January 26, 2015 to the present, Mr. Gerber is also the Chief Executive Officer,
President and Secretary of Concierge Technologies, Inc. (&ldquo;Concierge&rdquo;), a supplier of mobile video recording devices
thru its wholly owned subsidiary Janus Cam. Concierge is not affiliated with USCF and the Related Public Funds, other than through
ownership by common control. Concierge is a publicly traded company under the ticker symbol &ldquo;CNGC.&rdquo; From August 1995
to January 2013, Mr. Gerber served as Portfolio Manager of Ameristock Mutual Fund, Inc. On January 11, 2013, the Ameristock Mutual
Fund, Inc. merged with and into the Drexel Hamilton Centre American Equity Fund, a series of Drexel Hamilton Mutual Funds. Drexel
Hamilton Mutual Funds is not affiliated with Ameristock Corporation, the Ameristock Mutual Fund, Inc. or USCF. From the period
June 2014 to the present, Mr. Gerber also serves as Chairman of the Board of Trustees of USCF ETF Trust, an investment company
registered under the Investment Company Act of 1940, as amended, and has previously served as President of USCF Advisers LLC, an
investment adviser registered under the Investment Advisers Act of 1940, as amended. In addition to his role as Chairman of the
Board of USCF ETF Trust, he also served as its President and Chief Executive Officer from June 2014 until December 2015. In these
roles, Mr. Gerber has gained extensive experience in evaluating and retaining third-party service providers, including custodians,
accountants, transfer agents, and distributors. Mr. Gerber has been a principal of USCF listed with the CFTC and NFA since November
2005, an NFA associate member and associated person of USCF since December 2005 and a Branch Manager of USCF since May 2009. Mr.
Gerber earned an MBA degree in finance from the University of San Francisco, a B.A. from Skidmore College and holds an NFA Series
3 registration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Stuart P. Crumbaugh</I></B>, 52,
Chief Financial Officer, Secretary and Treasurer of USCF since May 2015. Mr. Crumbaugh has been a principal of USCF listed with
the CFTC and NFA since July 1, 2015. Mr. Crumbaugh joined USCF as the Assistant Chief Financial Officer on April 6, 2015. Prior
to joining USCF, Mr. Crumbaugh was the Vice President Finance and Chief Financial Officer of Sikka Software Corporation, a software
service healthcare company providing optimization software and data solutions from April 2014 to April 6, 2015. Mr. Crumbaugh served
as a consultant providing technical accounting, IPO readiness and M&amp;A consulting services to various early stage companies
with the Connor Group, a technical accounting consulting firm, for the periods of January 2014 through March 2014; October 2012
through November 2012; and January 2011 through February 2011. From December 2012 through December 2013, Mr. Crumbaugh was Vice
President, Corporate Controller and Treasurer of Auction.com, LLC, a residential and commercial real estate online auction company.
From March 2011 through September 2012, Mr. Crumbaugh was Chief Financial Officer IP Infusion Inc., a technology company providing
network routing and switching software enabling software-defined networking solutions for major mobile carriers and network infrastructure
providers. Mr. Crumbaugh was the Global Vice President of Finance at Virage Logic Corporation, a semi-conductor IP and software
company (acquired by Synopsys, Inc., a software company) from January 2010 through December 2010. Mr. Crumbaugh earned a B.A. in
Accounting and Business Administration from Michigan State University in 1987 and is a Certified Public Accountant &ndash; Michigan
(inactive).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Andrew F. Ngim,</I></B> 55, co-founded
USCF in 2005 and has served as a Management Director since May 2005.&nbsp;Mr.&nbsp;Ngim has served as the portfolio manager for
USCI, CPER and USAG since January 2013.&nbsp;Mr.&nbsp;Ngim also served as USCF&rsquo;s Treasurer from June 2005 to February 2012.
Prior to and concurrent with his services to USCF, from January 1999 to January 2013, Mr.&nbsp;Ngim served as a Managing Director
for Ameristock Corporation which he co-founded in March 1995 and was Co-Portfolio Manager of Ameristock Mutual Fund, Inc. from
January 2000 to January 2013.&nbsp;From the period September 2014 to the present, Mr.&nbsp;Ngim also serves as portfolio manager
of the Stock Split Index Fund, a series of the USCF ETF Trust, as well as a Management Trustee of the USCF ETF Trust from the period
of August 2014 to the present. Mr.&nbsp;Ngim has been a principal of USCF listed with the CFTC and NFA since November&nbsp;2005.&nbsp;Mr.&nbsp;Ngim
earned his B.A. from the University of California at Berkeley.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Robert L. Nguyen</I></B>, 56, Management
Director and principal since July 2015. Mr. Nguyen has served on the Board of Wainwright Holdings Inc. since December 2014. Mr.
Nguyen co-founded USCF in 2005 and served as a Management Director until March 2012. Mr. Nguyen was an Investment Manager with
Ribera Investment Management, a high net worth money management firm, from January 2013 to March 2015. Prior to and concurrent
with his services to USCF, from January 2000 to January 2013, Mr. Nguyen served as a Managing Principal for Ameristock Corporation,
a California-based investment adviser registered under the Investment Advisers Act of 1940, which he co-founded in March 1995.
Mr. Nguyen was a principal of USCF listed with the CFTC and NFA from November 2005 through March 2012 and an associated person
of USCF listed with the CFTC and NFA from November 2007 through March 2012. Mr. Nguyen has been a principal of USCF listed with
the CFTC and NFA since July 2015 and a swap associated person of USCF listed with the CFTC and NFA since December 2015. Mr. Nguyen
earned his B.S. from California State University at Sacramento.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Melinda D. Gerber</I></B>, 48,
Management Director of USCF since June 2015. Ms. Gerber co-founded USCF in 2005. She is a writer and published her book, How to
Create and manage a Mutual Fund or Exchange-Traded Fund: A Professional&rsquo;s Guide (Wiley, 2008). Ms. Gerber has been a principal
of USCF listed with the CFTC and NFA since November 2005. Ms. Gerber co-founded USCF in 2005 and prior to that, she co-founded
Ameristock Corporation in March 1995, a California-based investment adviser registered under the Investment Advisers Act of 1940
from March 1995 until January 2013. From March 1995 to January 2013, Ms. Gerber served as Secretary on the Board of Directors for
the Ameristock Corporation and Ameristock Mutual Fund. Concurrent to her service as Secretary during the period of September 1994
to June 1999, Ms. Gerber was a project manager and consultant at GAP, Inc. a global apparel retail company. She was recognized
by GAP, Inc. as one of the five most innovative individuals in the company. Ms. Gerber earned an MBA from the University of Southern
California in 1994 and graduated from the University of California at Santa Barbara in 1990.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Ray W. Allen, </I></B>59, Portfolio
Manager of USCF since January 2008. Mr. Allen was the portfolio manager of UGA from February 2008 until March 2010, the portfolio
manager of UHN from April 2008 until March 2010 and the portfolio manager of UNL since November 2009. Mr. Allen has been the portfolio
manager of DNO since September 2009, and the portfolio manager of USO and USL since March 2010 and the manager of BNO since June
2010. Mr. Allen has been a principal of USCF listed with the CFTC and NFA since March 2009 and has been registered as an associated
person of USCF since July 2015 and from March 2008 to November 2012. Additionally, Mr. Allen has been approved as an NFA swaps
associated person since July 2015. Mr. Allen earned a B.A. in economics from the University of California at Berkeley and holds
an NFA Series 3 registration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Kevin A. Baum<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
</FONT></I></B><FONT STYLE="font: 10pt Times New Roman, Times, Serif">45, Portfolio Manager of USCF since March 2016. Prior to
joining USCF, Mr. Baum temporarily retired from December 2015 to March 2016.&nbsp; Mr. Baum served as the Vice President and Senior
Portfolio Manager for Invesco PowerShares</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capital Management LLC, an investment
manager that manages a family of exchange-traded funds, from October 2014 through December 2015. Mr. Baum was temporarily retired
from May 2012 through September 2014. From May 1993 to April 2012, Mr. Baum worked as the Senior Portfolio Manager, Head of Commodities
for Oppenheimer Real Asset Management Inc., a global asset manager. &nbsp;Mr. Baum has been a principal and associated person
of USCF since March 2016 and became listed as such with the CFTC via the NFA in April 2016. Mr. Baum is a CFA Charterholder, CAIA
Charterholder, and earned a B.B.A. in Finance from Texas Tech University. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Carolyn M. Yu,</I></B> 57, General
Counsel and Chief Compliance Officer of USCF since May 2015 and February 2013, respectively, and from August 2011 through April
2015, Ms. Yu served as Assistant General Counsel. Since May 2015, Ms. Yu has served as Chief Legal Officer and Chief Compliance
Officer of USCF Advisers LLC and USCF ETF Trust as well as Chief AML Officer of USCF ETF Trust. Prior to May 2015, Ms. Yu was the
Assistant Chief Compliance Officer and AML Officer of the USCF ETF Trust. Previously, Ms. Yu served as Branch Chief with the Securities
Enforcement Branch for the State of Hawaii, Department of Commerce and Consumer Affairs from February 2008 to August 2011. She
has been a principal of USCF listed with the CFTC and NFA since August 2013. Ms. Yu earned her JD from Golden Gate University School
of Law and a B.S. in business administration from San Francisco State University.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Gordon L. Ellis</I></B>, 69, Independent
Director of USCF since September 2005. Previously, Mr. Ellis was a founder of International Absorbents, Inc., its Class 1 Director
and Chairman since July 1985 and July 1988, respectively, and Chief Executive Officer and President since November 1996. He also
served as a director of Absorption Corp., a wholly-owned subsidiary of International Absorbents, Inc., which is a leading developer
and producer of environmentally friendly pet care and industrial products from May 2010 until March 2013 when International Absorbents,
Inc. and Absorption Corp. were sold to Kinderhook Industries, a private investment banking firm. Concurrent with that, he founded
and has served as Chairman from November 2000 to May 2010 of Lupaka Gold Corp., f/k/a Kcrok Enterprises Ltd., a firm that acquires,
explores, develops, and evaluates gold mining properties in Peru, South America. Mr. Ellis has his Chartered Directors designation
from The Director&rsquo;s College (a joint venture of McMaster University and The Conference Board of Canada). He has been a principal
of USCF listed with the CFTC and NFA since November 2005. Mr. Ellis is an engineer and earned an MBA in international finance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Malcolm R. Fobes III</I></B>, 51,
Independent Director of USCF and Chairman of USCF&rsquo;s audit committee since September 2005. He founded and is the Chairman
and Chief Executive Officer of Berkshire Capital Holdings, Inc., a California-based investment adviser registered under the Investment
Advisers Act of 1940 that has been sponsoring and providing portfolio management services to mutual funds since June 1997. Mr.
Fobes serves as Chairman and President of The Berkshire Funds, a mutual fund investment company registered under the Investment
Company Act of 1940. Since 1997, Mr. Fobes has also served as portfolio manager of the Berkshire Focus Fund, a mutual fund registered
under the Investment Company Act of 1940, which concentrates its investments in the electronic technology industry. He was also
contributing editor of <I>Start a Successful Mutual Fund: The Step-by-Step Reference Guide to Make It Happen</I> (JV Books, 1995).
Mr. Fobes has been a principal of USCF listed with the CFTC and NFA since November 2005. He earned a B.S. in finance with a minor
in economics from San Jose State University in California.<B><I> </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"><B><I>Peter M. Robinson</I></B>, 58,
Independent Director of USCF since September 2005. Mr. Robinson has been a Research Fellow since 1993 with the Hoover Institution,
a public policy think tank located on the campus of Stanford University. He authored three books and has been published in the
<I>New York Times</I>, <I>Red Herring</I>, and <I>Forbes ASAP</I> and is the editor of <I>Can Congress Be Fixed?: Five Essays on
Congressional Reform</I> (Hoover Institution Press, 1995). Mr. Robinson has been a principal of USCF listed with the CFTC and NFA
since December 2005. He earned an MBA from the Stanford University Graduate School of Business, graduated from Oxford University
in 1982 after studying politics, philosophy, and economics and graduated summa cum laude from Dartmouth College in 1979.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_024"></A>UNL&rsquo;s Service Providers </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_061"></A>Custodian, Registrar, Transfer Agent, and Administrator</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In its capacity as the Custodian for
UNL, BBH&amp;Co holds UNL&rsquo;s Treasuries, cash and/or cash equivalents pursuant to a custodial agreement. In addition, in its
capacity as Administrator for UNL, BBH&amp;Co. performs certain administrative and accounting services for UNL and prepares certain
SEC, NFA and CFTC reports on behalf of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Currently, USCF pays BBH&nbsp;&amp; Co.
for its services, in the foregoing capacities, a minimum amount of $75,000 annually for its custody, fund accounting and fund administration
services rendered to UNL and each of the Related Public Funds, as well as a $20,000 annual fee for its transfer agency services.
In addition, USCF pays BBH&amp;Co. an asset-based charge of (a)&nbsp;0.06% for the first $500 million of UNL and the Related Public
Funds&rsquo; combined net assets, (b)&nbsp;0.0465% for UNL and the Related Public Funds&rsquo; combined net assets greater than
$500&nbsp;million but less than $1 billion, and (c)&nbsp;0.035% once UNL and the Related Public Funds&rsquo; combined net assets
exceed $1 billion. The annual minimum amount will not apply if the asset-based charge for all accounts in the aggregate exceeds
$75,000. USCF also pays transaction fees ranging from $7 to $15 per transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">BBH&amp;Co.&rsquo;s principal business address
is 50 Post Office Square, Boston, MA 02110. BBH&amp;Co. is a private bank founded in 1818 and is not a publicly held company nor
is it insured by the Federal Deposit Insurance Corporation. BBH&amp;Co. is authorized to conduct a commercial banking business
in accordance with the provisions of Article IV of the New York State Banking Law, New York Banking Law &sect;&sect;160 &sect;
181, and is subject to regulation, supervision, and examination by the New York State Department of Financial Services. BBH&amp;Co.
is also licensed to conduct a commercial banking business by the Commonwealths of Massachusetts and Pennsylvania and is subject
to supervision and examination by the banking supervisors of those states.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_025"></A>Marketing Agent </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL also employs ALPS Distributors,
Inc. (&ldquo;ALPS Distributors&rdquo;) as the Marketing Agent, which is further discussed under &ldquo;What is the Plan of Distribution?&rdquo;
USCF pays the Marketing Agent an annual fee. In no event may the aggregate compensation paid to the Marketing Agent and any affiliate
of USCF for distribution-related services in connection with the offering of shares exceed ten percent (10%)&nbsp;of the gross
proceeds of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">ALPS Distributors&rsquo; principal business
address is 1290 Broadway, Suite 1100, Denver, CO 80203. ALPS Distributors is a broker-dealer registered with the Financial Industry
Regulatory Authority (&ldquo;FINRA&rdquo;) and a member of the Securities Investor Protection Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_026"></A>Futures Commission Merchant </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On October&nbsp;8, 2013, USCF entered
into a Futures and Cleared Derivatives Transactions Customer Account Agreement with RBC Capital Markets, LLC (&ldquo;RBC Capital&rdquo;)
to serve as UNL&rsquo;s FCM. This agreement requires RBC Capital to provide services to UNL, as of October&nbsp;10, 2013, in connection
with the purchase and sale of Futures Contracts and Other Natural Gas-Related Investments that may be purchased or sold by or through
RBC Capital for UNL&rsquo;s account. UNL pays RBC Capital commissions for executing and clearing trades on behalf of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital&rsquo;s primary address is
500 West Madison Street, Suite 2500, Chicago, Illinois 60661. RBC Capital is registered in the United States with FINRA as a broker-dealer
and with the CFTC as a FCM. RBC Capital is a member of various U.S. futures and securities exchanges.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital is a large broker-dealer
subject to many different complex legal and regulatory requirements.&nbsp;As a result, certain of RBC Capital&rsquo;s regulators
may from time to time conduct investigations, initiate enforcement proceedings and/or enter into settlements with RBC Capital with
respect to issues raised in various investigations.&nbsp;RBC Capital complies fully with its regulators in all investigations being
conducted and in all settlements it reaches.&nbsp;In addition, RBC Capital is and has been subject to a variety of civil legal
claims in various jurisdictions, a variety of settlement agreements and a variety of orders, awards and judgments made against
it by courts and tribunals, both in regard to such claims and investigations.&nbsp;RBC Capital complies fully with all settlements
it reaches and all orders, awards and judgments made against it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital has been named as a defendant
in various legal actions, including arbitrations, class actions and other litigation including those described below, arising in
connection with its activities as a broker-dealer.&nbsp;Certain of the actual or threatened legal actions include claims for substantial
compensatory and/or punitive damages or claims for indeterminate amounts of damages.&nbsp;RBC Capital is also involved, in other
reviews, investigations and proceedings (both formal and informal) by governmental and self-regulatory agencies regarding RBC Capital&rsquo;s
business, including among other matters, accounting and operational matters, certain of which may result in adverse judgments,
settlements, fines, penalties, injunctions or other relief.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital contests liability and/or
the amount of damages as appropriate in each pending matter.&nbsp;In view of the inherent difficulty of predicting the outcome
of such matters, particularly in cases where claimants seek substantial or indeterminate damages or where investigations and proceedings
are in the early stages, RBC Capital cannot predict the loss or range of loss, if any, related to such matters; how or if such
matters will be resolved; when they will ultimately be resolved; or what the eventual settlement, fine, penalty or other relief,
if any, might be.&nbsp;Subject to the foregoing, RBC Capital believes, based on current knowledge and after consultation with
counsel, that the outcome of such pending matters will not have a material adverse effect on the consolidated financial condition
of RBC Capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On June 18, 2015, in connection with
the SEC&rsquo;s Municipalities Continuing Disclosure Cooperation (MCDC) initiative, the SEC commenced and settled an administrative
proceeding against RBC Capital for willful violations of Sections 17(a)(2) of the 1933 Act after the firm self-reported instances
in which it conducted inadequate due diligence in certain municipal securities offerings and as a result, failed to form a reasonable
basis for believing the truthfulness of certain material representations in official statements issued in connection with those
offerings. RBC Capital paid a fine of $500,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On July 31, 2015, RBC Capital was added
as a new defendant in a pending putative class action initially filed in November 2013 in the United States District Court for
the Southern District of New York. The action is brought against multiple foreign exchange dealers and alleges collusive behavior,
among other allegations, in foreign exchange trading. The action is in its initial stages as it relates to the new defendants,
including RBC Capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On September 11, 2015, a class action
lawsuit was filed in the Ontario Superior Court of Justice and a motion for authorization of a class action was filed in the Quebec
Superior Court, both on behalf of an alleged class of Canadian investors, against Royal Bank of Canada, RBC Capital and a number
of other foreign exchange dealers. The Canadian class actions allege that the defendants conspired to manipulate the prices of
currency trades and are in their initial stages. Based on the facts currently known, it is not possible to predict the ultimate
outcome of the Foreign Exchange Matters or the timing of their ultimate resolution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On October 14, 2014, the Delaware Court
of Chancery (the Court of Chancery) in a class action brought by former shareholders of Rural/Metro Corporation, held RBC Capital
liable for aiding and abetting a breach of fiduciary duty by three Rural/Metro directors, but did not make an additional award
for attorney&rsquo;s fees. A final judgment was entered on February 19, 2015 in the amount of US$93 million plus post judgment
interest. RBC Capital appealed the Court of Chancery&rsquo;s determination of liability and quantum of damages, and the plaintiffs
cross-appealed the ruling on additional attorneys&rsquo; fees. On November 30, 2015, the Delaware Supreme Court affirmed the Court
of Chancery with respect to both the appeal and cross-appeal. RBC Capital is cooperating with an investigation by the U.S. Securities
and Exchange Commission relating to this matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On March&nbsp;11, 2013, the New Jersey
Bureau of Securities entered a consent order settling an administrative complaint against RBC Capital, which alleged that RBC Capital
failed to follow its own procedures with respect to monthly account reviews and failed to maintain copies of the monthly account
reviews with respect to certain accounts that James Hankins Jr. maintained at the firm in violation of N.J.S.A. 49:3-58(a)(2)(xi)
and 49:3-59(b). Without admitting or denying the findings of fact and conclusions of law, RBC Capital consented to a civil monetary
penalty of $150,000 (of which $100,000 was suspended as a result of the firm&rsquo;s cooperation) and to pay disgorgement of $300,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On June&nbsp;12, 2012, the State of Illinois
Secretary of State Securities Department consented to entry of a judgment enjoining the firm for violation of the Illinois Securities
Law of 1953. RBC Capital undertook to repurchase auction rate securities from certain customers before June&nbsp;30, 2009. RBC
Capital also undertook to use best efforts to provide, by December&nbsp;31, 2009, liquidity opportunities for customers ineligible
for the buyback. RBC Capital undertook to provide periodic reports to regulator. RBC Capital paid a penalty of $1,400,139.82.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On May&nbsp;10, 2012, FINRA commenced
and settled an administrative proceeding against RBC Capital for violations of FINRA Rules 1122 and 2010 and NASD Rules 2110 and
3010 for failing to establish, maintain and enforce written supervisory procedures reasonably designed to achieve compliance with
applicable rules concerning short-term transactions in closed end funds.&nbsp;RBC Capital paid a fine of $200,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On May&nbsp;2, 2012, the Massachusetts
Securities Division entered a consent order settling an administrative complaint against RBC Capital, which alleged that RBC Capital
recommended unsuitable products to its brokerage and advisory clients and failed to supervise its registered representatives&rsquo;
sales of inverse and leveraged ETFs in violation of Section&nbsp;204(a)(2) of the Massachusetts Uniform Securities Act (&ldquo;MUSA&rdquo;).&nbsp;Without
admitting or denying the allegations of fact, RBC Capital consented to permanently cease and desist from violations of MUSA, pay
restitution of $2.9 million to the investors who purchased the inverse and leveraged ETFs and pay a civil monetary penalty of $250,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On September&nbsp;27, 2011, the SEC commenced
and settled an administrative proceeding against RBC Capital for willful violations of Sections 17(a)(2) and 17(a)(3) of the 1933
Act for negligently selling the collateralized debt obligations to five&nbsp;Wisconsin&nbsp;school districts despite concerns about
the suitability of the product.&nbsp;The firm agreed to pay disgorgement of $6.6 million, prejudgment interest of $1.8 million,
and a civil monetary penalty of $22 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital, RBC Europe, Ltd. and RBC
USA Holdco Corporation are defendants in a lawsuit relating to their role in transactions involving investments made by a number
of Wisconsin school districts in certain collateralized debt obligations. These transactions were also the subject of a regulatory
investigation. In September 2011, we reached a settlement with the Securities and Exchange Commission which was paid to the school
districts through a Fair Fund. Based on the facts currently known, it is not possible at this time to predict the ultimate outcome
of this proceeding or the timing of its resolution; however, management believes the ultimate resolution of this proceeding will
not have a material adverse effect on our consolidated financial position or results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">For more details, please see RBC Capital&rsquo;s
Form BD, as filed with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital will only act as a clearing
broker for UNL and as such will be paid commissions for executing and clearing trades on behalf of UNL. RBC Capital will not act
in any supervisory capacity with respect to USCF or participate in the management of USCF or UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">RBC Capital is not affiliated with UNL
or USCF. Therefore, neither USCF nor UNL believe that there are any conflicts of interest with RBC Capital or their trading principals
arising from their acting as UNL&rsquo;s FCM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_027"></A>UNL&rsquo;s Fees and Expenses </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>This table describes the fees and
expenses that you may pay if you buy and hold shares of UNL. You should note that you may pay brokerage commissions on purchases
and sales of UNL&rsquo;s shares, which are not reflected in the table. Authorized Participants will pay applicable creation and
redemption fees. <I>See</I> &ldquo;Creation and Redemption of Shares-<I>Creation and Redemption Transaction Fee</I>,&rdquo; page
62. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Annual Fund Operating Expenses (expenses
that you pay each year as a </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>percentage of the value of your investment)
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-indent: -12pt; padding-left: 12pt"><font style="font-size: 10pt">Management Fees</font><font style="font-size: 10pt"><sup>(1)</sup></font><font style="font-size: 10pt"> </font></TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%; text-align: right">0.75</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt"><font style="font-size: 10pt">Other Expenses</font><font style="font-size: 10pt"><sup>(1)</sup></font><font style="font-size: 10pt"> </font></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.71</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Expense Waiver </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.56</TD><TD STYLE="text-align: left">)%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Net Expenses Excluding Management Fees </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.15</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 0.5in">Total Annual Fund Operating Expenses After Fee Waiver </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.90</TD><TD STYLE="text-align: left">%</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(1)</TD><TD>Based on amounts for the year ended December&nbsp;31, 2015,
                                         which is incorporated by reference into this prospectus. See &ldquo;Incorporation By
                                         Reference of Certain Information,&rdquo; page 66. The individual expense amounts in dollar
                                         terms are shown in the table below. As used in this table, (i) Professional Expenses
                                         include expenses for legal, audit, tax, accounting and printing; and (ii) Independent
                                         Director and Officer Expenses include amounts paid to independent directors and for officers&rsquo;
                                         liability insurance.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-align: left; text-indent: -12pt; padding-left: 12pt">Management fees</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">118,848</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><P STYLE="margin: 0">Professional Expenses</P>


</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">101,338</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Brokerage commissions</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,117</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><P STYLE="margin: 0">Independent Director and Officer Expenses</P>


</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,140</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">License fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,377</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(2)</TD><TD>USCF has voluntarily agreed to pay certain expenses typically borne by UNL, to the extent that such expenses exceed 0.15% of
UNL&rsquo;s NAV, on an annualized basis.&nbsp;USCF has no obligation to continue such payment. If this agreement were terminated,
the Annual Fund Operating Expenses could increase, which would negatively impact your total return from an investment in UNL.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_028"></A>Breakeven Analysis </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The breakeven analysis below indicates
the approximate dollar returns and percentage required for the redemption value of a hypothetical initial investment in a single
share to equal the amount invested twelve months after the investment was made. For purposes of this breakeven analysis, we have
assumed an initial selling price of $8.74 per share which equals the NAV per share on March 31, 2016. In order for a hypothetical
investment in shares to break even over the next 12 months, assuming a selling price of $8.74, the investment would have to generate
a 0.858% return or $0.075, rounded to $0.08.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This breakeven analysis refers to the
redemption of baskets by Authorized Participants and is not related to any gains an individual investor would have to achieve in
order to break even. The breakeven analysis is an approximation only.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-indent: -12pt; padding-left: 12pt">Assumed initial selling price per share</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">8.74</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Management
    Fee (0.750%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(1)</SUP></FONT><FONT STYLE="font-size: 10pt"> </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.066</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Creation
    Basket Fee (0.00%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(2)</SUP></FONT><FONT STYLE="font-size: 10pt"> </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.000</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Estimated
    Brokerage Fee (0.039%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(3)</SUP></FONT><FONT STYLE="font-size: 10pt"> </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.003</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Interest
    Income (0.041%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(4)</SUP></FONT><FONT STYLE="font-size: 10pt"> </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.004</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">New
    York Mercantile Exchange Licensing Fee (0.015%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(5)</SUP></FONT><FONT STYLE="font-size: 10pt">
    </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.001</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Independent
    Director and Officer Expenses (0.020%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(6)</SUP></FONT><FONT STYLE="font-size: 10pt">
    </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.002</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 12pt; text-align: left; text-indent: -12pt; padding-left: 12pt"><FONT STYLE="font-size: 10pt">Professional
    Expenses (0.640%)</FONT><FONT STYLE="font-size: 7.5pt"><SUP>(7)</SUP></FONT><FONT STYLE="font-size: 10pt"> </FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.056</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Amount of trading income (loss) required for the redemption
    value at the end of one year to equal the initial selling price of the share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.124</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -12pt; padding-left: 12pt">Percentage of initial selling price per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.419</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Reimbursement Credit (0.562)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.049</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Amount of trading income (loss) required for the redemption
    value at the end of one year to equal the initial selling price of the unit (inclusive of credit)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.075</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12pt; padding-left: 12pt">Percentage of initial selling price per unit (inclusive
    of credit)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.858</TD><TD STYLE="text-align: left">%</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(1)</TD><TD><P STYLE="margin: 0">UNL is contractually obligated to pay
                                         USCF a management fee based on average daily net assets and paid monthly of 0.750%&nbsp;per
                                         annum on its average daily net assets.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">
                                         </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
                                         daily net assets are calculated daily by taking the average of the total net assets of
                                         UNL over the calendar year, i.e., the sum of daily total net assets divided by the number
                                         of calendar days in the year. On days when markets are closed, the total net assets are
                                         the total net assets from the last day when the market was open. See page 55 for a discussion
                                         of net assets of UNL.</FONT></P>


</TD></TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(2)</TD><TD><P STYLE="margin: 0">Authorized Participants are required
                                         to pay a Creation Basket fee of $350 for each order they place to create one or more
                                         baskets. This breakeven analysis assumes a hypothetical investment in a single share,
                                         which would equal the $350 Creation Basket fee divided by the total number of outstanding
                                         shares plus the 50,000 shares created by the Creation Basket, so the Creation Basket
                                         fee is $0.000.</P>


</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(3)</TD><TD><P STYLE="margin: 0">This amount is based on the actual brokerage
                                         fees for UNL calculated on an annualized basis and includes a per trade commission of
                                         $3.50.</P>


</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(4)</TD><TD>UNL earns interest on funds it deposits with the futures commission merchant and the Custodian and it estimates that the interest
rate will be 0.041&nbsp;% based on the current interest rate on three-month Treasuries as of December 31, 2015. The actual rate
may vary.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(5)</TD><TD>The NYMEX Licensing Fee is 0.015% of the aggregate net assets of UNL and the Related Public Funds (except for BNO, USCI, CPER
and USAG). For more information see &ldquo;UNL&rsquo;s Fees and Expenses.&rdquo;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(6)</TD><TD><P STYLE="margin: 0">The foregoing assumes that the assets
                                         of UNL are aggregated with those of the Related Public Funds, that the aggregate fees
                                         paid to the independent directors as of December 31, 2015 was $569,303, that the allocable
                                         portion of the fees borne by UNL equals $3,140.44 and assumes average total net assets
                                         of $15,846,366.79 during the calendar year ended December 31, 2015.</P>


</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 24.45pt">(7)</TD><TD><P STYLE="margin: 0">UNL estimates that the aggregate cost
                                         attributable to Professional Expenses for 2015, which include legal, audit, tax, accounting
                                         and printing expenses, is $101,337.72. The number in the break-even table assumes UNL
                                         has $15,846,366.79 in average total net assets during the calendar year ended December
                                         31, 2015.</P>


</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_029"></A>Conflicts of Interest </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">There are present and potential future
conflicts of interest in UNL&rsquo;s structure and operation you should consider before you purchase shares. USCF will use this
notice of conflicts as a defense against any claim or other proceeding made. If USCF is not able to resolve these conflicts of
interest adequately, it may impact UNL and the Related Public Funds&rsquo; ability to achieve their investment objectives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL and USCF may have inherent conflicts
to the extent USCF attempts to maintain UNL&rsquo;s asset size in order to preserve its fee income and this may not always be consistent
with UNL&rsquo;s objective of having the value of its share&rsquo;s NAV track changes in the average price of the Benchmark Future
Contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF&rsquo;s officers, directors and
employees, do not devote their time exclusively to UNL. These persons are directors, officers or employees of other entities which
may compete with UNL for their services, including the Related Public Funds. They could have a conflict between their responsibilities
to UNL and to those other entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF has adopted policies that prohibit
their principals, officers, directors and employees from trading futures and related contracts in which either UNL or any of the
Related Public Funds invests. These policies are intended to prevent conflicts of interest occurring where USCF, or their principals,
officers, directors or employees could give preferential treatment to their own accounts or trade their own accounts ahead of or
against UNL or any of the Related Public Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF has sole current authority to manage
the investments and operations of UNL, and this may allow it to act in a way that furthers its own interests which may create a
conflict with your best interests. Limited partners have limited voting control, which will limit their ability to influence matters
such as amendment of the LP Agreement, change in UNL&rsquo;s basic investment policy, dissolution of UNL, or the sale or distribution
of UNL&rsquo;s assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF serves as the general partner to
UNL and general partner or sponsor to the Related Public Funds, USCF may have a conflict to the extent that its trading decisions
for UNL may be influenced by the effect they would have on the other funds it manages. By way of example, if, as a result of reaching
position limits imposed by the NYMEX, UNL purchased gasoline futures contracts, this decision could impact UGA&rsquo;s ability
to purchase additional gasoline futures contracts, if the number of contracts held by funds managed by USCF reached the maximum
allowed by the NYMEX. Similar situations could adversely affect the ability of any fund to track its benchmark futures contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">In addition, USCF is required to indemnify
the officers and directors of the other funds, if the need for indemnification arises. This potential indemnification will cause
USCF&rsquo;s assets to decrease. If USCF&rsquo;s other sources of income are not sufficient to compensate for the indemnification,
then USCF may terminate and you could lose your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Whenever a conflict of interest exists
or arises between USCF on the one hand, and the partnership or any limited partner, on the other hand, any resolution or course
of action by USCF in respect of such conflict of interest shall be permitted and deemed approved by all partners and shall not
constitute a breach of the LP Agreement or of any agreement contemplated hereby or of a duty stated or implied by law or equity,
if the resolution or course of action is, or by operation of the LP Agreement is deemed to be, fair and reasonable to the partnership.
If a dispute arises, under the LP Agreement it will be resolved either through negotiations with USCF or by courts located in the
State of Delaware.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under the LP Agreement, any resolution
is deemed to be fair and reasonable to the partnership if the resolution is:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>approved by the audit committee, although no party is obligated to seek approval and USCF may adopt a resolution or course
of action that has not received approval;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>on terms no less favorable to the limited partners than those generally being provided to or available from unrelated third
parties; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>fair to the limited partners, taking into account the totality of the relationships of the parties involved including other
transactions that may be particularly favorable or advantageous to the limited partners.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The previous risk factors and conflicts
of interest are complete as of the date of this prospectus; however, additional risks and conflicts may occur which are not presently
foreseen by USCF. You may not construe this prospectus as legal or tax advice. Before making an investment in this fund, you should
read this entire prospectus, including the LP Agreement which can be found on UNL&rsquo;s website at <I>www.uscfinvestments.com.
</I>You should also consult with your personal legal, tax, and other professional advisors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Interests of Named Experts and Counsel </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF has employed Sutherland Asbill
&amp; Brennan LLP to prepare this prospectus. Neither the law firm nor any other expert hired by UNL to give advice on the preparation
of this offering document has been hired on a contingent fee basis. Nor does any of them have any present or future expectation
of interest in USCF, Marketing Agent, Authorized Participants, Custodian, Administrator or other service providers to UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_030"></A>Ownership or Beneficial Interest in UNL </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As of the date of this prospectus,
no person owned more than five percent (5%)&nbsp;of the shares of UNL. Also, as of the date of this prospectus, USCF and the principals
of USCF do not own any of the shares of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_031"></A>USCF&rsquo;s Responsibilities and Remedies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Pursuant to the DRULPA, parties may
contractually modify or even eliminate fiduciary duties in a limited partnership agreement to the limited partnership itself, or
to another partner or person otherwise bound by the limited partnership agreement. Parties may not, however, eliminate the implied
covenant of good faith and fair dealing. Where parties unambiguously provide for fiduciary duties in a limited partnership agreement,
those expressed duties become the standard that courts will use to determine whether such duties were breached. For this reason,
UNL&rsquo;s limited partnership agreement does not explicitly provide for any fiduciary duties so that common law fiduciary duty
principles will apply to measure USCF&rsquo;s conduct.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">A prospective investor should be aware that
USCF has a responsibility to limited partners of UNL to exercise good faith and fairness in all dealings. The fiduciary responsibility
of a general partner to limited partners is a developing and changing area of the law and limited partners who have questions concerning
the duties of USCF should consult with their counsel. In the event that a limited partner of UNL believes that USCF has violated
its fiduciary duty to the limited partners, he may seek legal relief individually or on behalf of UNL under applicable laws, including
under DRULPA and under commodities laws, to recover damages from or require an accounting by USCF. Limited partners may also have
the right, subject to applicable procedural and jurisdictional requirements, to bring class actions in federal court to enforce
their rights under the federal securities laws and the rules and regulations promulgated thereunder by the SEC. Limited partners
who have suffered losses in connection with the purchase or sale of the shares may be able to recover such losses from USCF where
the losses result from a violation by USCF of the federal securities laws. State securities laws may also provide certain remedies
to limited partners.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Limited partners should be aware that
performance by USCF of its fiduciary duty to is measured by the terms of the LP Agreement as well as applicable law. Limited partners
are afforded certain rights to institute reparations proceedings under the CEA for violations of the CEA or of any rule, regulation
or order of the CFTC by USCF.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_032"></A>Liability and Indemnification</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under the LP Agreement, neither a general
partner nor any employee or other agent of UNL nor any officer, director, stockholder, partner, employee or agent of a general
partner (a &ldquo;Protected Person&rdquo;) shall be liable to any partner or UNL for any mistake of judgment or for any action
or inaction taken, nor for any losses due to any mistake of judgment or to any action or inaction or to the negligence, dishonesty
or bad faith of any officer, director, stockholder, partner, employee, agent of UNL or any officer, director, stockholder, partner,
employee or agent of such general partner, provided that such officer, director, stockholder, partner, employee, or agent of the
partner or officer, director, stockholder, partner, employee or agent of such general partner was selected, engaged or retained
by such general partner with reasonable care, except with respect to any matter as to which such general partner shall have been
finally adjudicated in any action, suit or other proceeding not to have acted in good faith in the reasonable belief that such
Protected Person&rsquo;s action was in the best interests of UNL and except that no Protected Person shall be relieved of any liability
to which such Protected Person would otherwise be subject by reason of willful misfeasance, gross negligence or reckless disregard
of the duties involved in the conduct of the Protected Person&rsquo;s office.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL shall, to the fullest extent permitted
by law, but only out of UNL assets, indemnify and hold harmless a general partner and each officer, director, stockholder, partner,
employee or agent thereof (including persons who serve at UNL&rsquo;s request as directors, officers or trustees of another organization
in which UNL has an interest as a shareholder, creditor or otherwise) and their respective Legal Representatives and successors
(hereinafter referred to as a &ldquo;Covered Person&rdquo;) against all liabilities and expenses, including but not limited to
amounts paid in satisfaction of judgments, in compromise or as fines and penalties, and counsel fees reasonably incurred by any
Covered Person in connection with the defense or disposition of any action, suit or other proceedings, whether civil or criminal,
before any court or administrative or legislative body, in which such Covered Person may be or may have been involved as a party
or otherwise or with which such person may be or may have been threatened, while in office or thereafter, by reason of an alleged
act or omission as a general partner or director or officer thereof, or by reason of its being or having been such a general partner,
director or officer, except with respect to any matter as to which such Covered Person shall have been finally adjudicated in
any such action, suit or other proceeding not to have acted in good faith in the reasonable belief that such Covered Person&rsquo;s
action was in the best interest of UNL, and except that no Covered Person shall be indemnified against any liability to UNL or
limited partners to which such Covered Person would otherwise be subject by reason of willful misfeasance, bad faith, gross negligence
or reckless disregard of the duties involved in the conduct of such Covered Person&rsquo;s office. Expenses, including counsel
fees so incurred by any such Covered Person, may be paid from time to time by UNL in advance of the final disposition of any such
action, suit or proceeding on the condition that the amounts so paid shall be repaid to UNL if it is ultimately determined that
the indemnification of such expenses is not authorized hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_033"></A>Meetings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Meetings of limited partners may be
called by USCF and may be called by it upon the written request of limited partners holding at least 20% of the outstanding shares
of UNL. USCF shall deposit written notice to all limited partners of the meeting and the purpose of the meeting, which shall be
held on a date not less than 30 nor more than 60 days after the date of mailing of such notice, at a reasonable time and place.
USCF may also call a meeting upon not less than 20 and not more than 60 days prior notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Each limited partner appoints USCF and
each of its authorized officers as its attorney-in-fact with full power and authority in its name, place and stead to execute,
swear to, acknowledge, deliver, file and record all ballots, consents, approval waivers, certificates and other instruments necessary
or appropriate, in the sole discretion of USCF, to make, evidence, give, confirm or ratify any vote, consent, approval, agreement
or other action that is made or given by the partner of UNL. However, when the LP Agreement establishes a percentage of the limited
partners required to take any action, USCF may exercise such power of attorney made only after the necessary vote, consent or approval
of the limited partners.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_034"></A>Termination Events</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL will dissolve at any time upon
the happening of any of the following events:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>The bankruptcy, dissolution, withdrawal, or removal of USCF, unless a majority in interest of the limited partners within 90
days after such event elects to continue UNL and appoints a successor general partner; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>The affirmative vote of a majority in interest of the limited partners, provided that prior to or concurrently with such vote,
there shall have been established procedures for the assumption of UNL&rsquo;s obligations arising under any agreement to which
UNL is a party and which is still in force immediately prior to such vote regarding termination, and there shall have been an irrevocable
appointment of an agent who shall be empowered to give and receive notices, reports and payments under such agreements, and hold
and exercise such other powers as are necessary to permit all other parties to such agreements to deal with such agent as if the
agent were the sole owner of UNL&rsquo;s interest, which procedures are agreed to in writing by each of the other parties to such
agreements.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_035"></A>Provisions of Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">According to applicable law, indemnification
of USCF is payable only if USCF determined, in good faith, that the act, omission or conduct that gave rise to the claim for indemnification
was in the best interest of UNL and the act, omission or activity that was the basis for such loss, liability, damage, cost or
expense was not the result of negligence or misconduct and such liability or loss was not the result of negligence or misconduct
by USCF, and such indemnification or agreement to hold harmless is recoverable only out of the assets of UNL and not from the members,
individually.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Provisions of Federal and State Securities Laws </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This offering is made pursuant to federal
and state securities laws. The SEC and state securities agencies take the position that indemnification of USCF that arises out
of an alleged violation of such laws is prohibited unless certain conditions are met.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Those conditions require that no indemnification
of USCF or any underwriter for UNL may be made in respect of any losses, liabilities or expenses arising from or out of an alleged
violation of federal or state securities laws unless: (i)&nbsp;there has been a successful adjudication on the merits of each
count involving alleged securities law violations as to the party seeking indemnification and the court approves the indemnification;
(ii)&nbsp;such claim has been dismissed with prejudice on the merits by a court of competent jurisdiction as to the party seeking
indemnification; or (iii)&nbsp;a court of competent jurisdiction approves a settlement of the claims against the party seeking
indemnification and finds that indemnification of the settlement and related costs should be made, provided that, before seeking
such approval, USCF or other indemnitee must apprise the court of the position held by regulatory agencies against such indemnification.
These agencies are the SEC and the securities administrator of the State or States in which the plaintiffs claim they were offered
or sold membership interests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Provisions of the 1933 Act and NASAA Guidelines </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Insofar as indemnification for liabilities
arising under the 1933 Act may be permitted to USCF or its directors, officers, or persons controlling UNL, UNL has been informed
that SEC and the various State administrators believe that such indemnification is against public policy as expressed in the 1933
Act and the North American Securities Administrators Association, Inc. (&ldquo;NASAA&rdquo;) commodity pool guidelines and is therefore
unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_036"></A>Books and Records</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL keeps its books of record and account
at its office located at 1999 Harrison Street, Suite 1530 Oakland, California 94612 or at the offices of the Administrator at its
office located at 50 Post Office Square, Boston, Massachusetts, 02110, or such office, including of an administrative agent, as
it may subsequently designate upon notice. These books and records are open to inspection by any person who establishes to UNL&rsquo;s
satisfaction that such person is a limited partner upon reasonable advance notice at all reasonable times during the usual business
hours of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL keeps a copy of UNL&rsquo;s LP Agreement
on file in its office which is available for inspection on reasonable advance notice at all reasonable times during its usual business
hours by any limited partner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_037"></A>Statements, Filings, and Reports</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">At the end of each fiscal year, UNL
will furnish to DTC Participants for distribution to each person who is a shareholder at the end of the fiscal year an annual report
containing UNL&rsquo;s audited financial statements and other information about UNL. USCF is responsible for the registration and
qualification of the shares under the federal securities laws and federal commodities laws and any other securities and blue sky
laws of the United States or any other jurisdiction as USCF may select. USCF is responsible for preparing all reports required
by the SEC, NYSE Arca and the CFTC, but has entered into an agreement with the Administrator to prepare these reports as required
by the SEC, CFTC and the NYSE Arca on UNL&rsquo;s behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The financial statements of UNL will
be audited, as required by law and as may be directed by USCF, by an independent registered public accounting firm designated from
time to time by USCF. The accountants report will be furnished by UNL to shareholders upon request. UNL will make such elections,
file such tax returns, and prepare, disseminate and file such tax reports, as it is advised by its counsel or accountants are from
time to time required by any applicable statute, rule or regulation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_038"></A>Reports to Limited Partners </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition to periodic reports
filed with the SEC, including annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, all
of which can be accessed on the SEC&rsquo;s website at <I>www.sec.gov</I><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
or on UNL&rsquo;s website at <I>www.uscfinvestments.com</I>, UNL, pursuant to the LP Agreement, will provide the following reports
to limited partners in the manner prescribed below</FONT>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I></I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Annual Reports.</I> Within 90 days
after the end of each fiscal year, USCF shall cause to be delivered to each limited partner who was a limited partner at any time
during the fiscal year, an annual report containing the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">(i)</TD><TD>financial statements of the partnership, including, without limitation, a balance sheet as of the end of the partnership&rsquo;s
fiscal year and statements of income, partners&rsquo; equity and changes in financial position, for such fiscal year, which shall
be prepared in accordance with accounting principles generally accepted in the United States of America consistently applied and
shall be audited by a firm of independent certified public accountants registered with the Public Company Accounting Oversight
Board,</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">(ii)</TD><TD>a general description of the activities of the partnership during the period covered by the report, and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">(iii)</TD><TD>a report of any material transactions between the partnership and USCF or any of its affiliates, including fees or compensation
paid by the partnership and the services performed by USCF or any such affiliate for such fees or compensation.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Quarterly Reports.</I> Within 45 days
after the end of each quarter of each fiscal year, USCF shall cause to be delivered to each limited partner who was a limited partner
at any time during the quarter then ended, a quarterly report containing a balance sheet and statement of income for the period
covered by the report, each of which may be unaudited but shall be certified by USCF as fairly presenting the financial position
and results of operations of the partnership during the period covered by the report. The report shall also contain a description
of any material event regarding the business of the partnership during the period covered by the report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Monthly Reports.</I> Within 30 days
after the end of each month, USCF shall cause to be posted on UNL&rsquo;s website and upon request, to be delivered to each limited
partner who was a limited partner at any time during the month then ended, a monthly report containing an account statement, which
will include a statement of income (loss) and a statement of changes in NAV, for the prescribed period. In addition, the account
statement will disclose any material business dealings between the partnership, USCF, commodity trading advisor (if any), FCM,
or the principals thereof that previously have not been disclosed in this prospectus or any amendment thereto, other account statements
or annual reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL will provide information to
its shareholders to the extent required by applicable SEC, CFTC, and NYSE Arca requirements. An issuer, such as UNL, of exchange-traded
securities may not always readily know the identities of the investors who own those securities. UNL will post the same information
that would otherwise be provided in UNL&rsquo;s reports to limited partners described above including its monthly account statements,
which will include, without limitation, UNL&rsquo;s NAV, on UNL&rsquo;s website <I>www.uscfinvestments.com.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_039"></A>Fiscal Year</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The fiscal year of UNL is the calendar
year. USCF may select an alternate fiscal year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_040"></A>Governing Law; Consent To Delaware Jurisdiction</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The rights of USCF, UNL, DTC (as registered
owner of UNL&rsquo;s global certificate for shares) and the shareholders, are governed by the laws of the State of Delaware. USCF,
UNL and DTC and, by accepting shares, each DTC Participant and each shareholder, consent to the jurisdiction of the courts of the
State of Delaware and any federal courts located in Delaware. Such consent is not required for any person to assert a claim of
Delaware jurisdiction over USCF or UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><A NAME="a_041"></A>Legal Matters</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Litigation and Claims </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Within the past 5 years of the date
of this prospectus, there have been no material administrative, civil or criminal actions against USCF, underwriter, or any principal
or affiliate of either of them. This includes any actions pending, on appeal, concluded, threatened, or otherwise known to them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Legal Opinion </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Sutherland Asbill &amp; Brennan LLP
is counsel to advise UNL and USCF with respect to the shares being offered hereby and has passed upon the validity of the shares
being issued hereunder. Sutherland Asbill &amp; Brennan LLP has also provided USCF with its opinion with respect to federal income
tax matters addressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Experts </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Spicer Jeffries LLP, an independent registered public accounting firm, has audited the financial statements
of UNL as of December 31, 2014 and December 31, 2013, including the schedule of investments as of December 31, 2014 and 2013, and
the related statements of operations, changes in partners&rsquo; capital and cash flows for the years ended December 31, 2014,
2013 and 2012, and the statements of financial condition of USCF as of December 31, 2014 and December 31, 2013, that appear in
the annual report on Form 10-K that is incorporated by reference. The financial statements in the Form 10-K were included herein
in reliance upon the reports of Spicer Jeffries LLP dated March 26, 2015 and March 25, 2015, respectively, given on its authority
of such firm as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_042"></A>U.S. Federal Income Tax Considerations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The following discussion summarizes
the material U.S. federal income tax consequences of the purchase, ownership and disposition of shares in UNL, and the U.S. federal
income tax treatment of UNL, as of the date hereof. This discussion is applicable to a beneficial owner of shares who purchases
shares in the offering to which this prospectus relates, including a beneficial owner who purchases shares from an Authorized Participant.
Except where noted otherwise, it deals only with shares held as capital assets and does not deal with special situations, such
as those of dealers in securities or currencies, financial institutions, tax-exempt entities, insurance companies, persons holding
shares as a part of a position in a &ldquo;straddle&rdquo; or as part of a &ldquo;hedging,&rdquo; &ldquo;conversion&rdquo; or other
integrated transaction for federal income tax purposes, traders in securities or commodities that elect to use a mark-to-market
method of accounting, or holders of shares whose &ldquo;functional currency&rdquo; is not the U.S. dollar. Furthermore, the discussion
below is based upon the provisions of the Code , as amended, and regulations (&ldquo;Treasury Regulations&rdquo;), rulings and
judicial decisions thereunder as of the date hereof, and such authorities may be repealed, revoked or modified so as to result
in U.S. federal income tax consequences different from those discussed below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Persons considering the purchase, ownership
or disposition of shares should consult their own tax advisors concerning the United States federal income tax consequences in
light of their particular situations as well as any consequences arising under the laws of any other taxing jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As used herein, a &ldquo;U.S. shareholder&rdquo;
of a share means a beneficial owner of a share that is a U.S. person. A &ldquo;U.S. person,&rdquo; for United States federal income
tax purposes, is (i)&nbsp;a citizen or resident of the United States, (ii)&nbsp;a corporation or partnership created or organized
in or under the laws of the United States or any political subdivision thereof, (iii)&nbsp;an estate the income of which is subject
to United States federal income taxation regardless of its source or (iv)&nbsp;a trust (X)&nbsp;that is subject to the supervision
of a court within the United States and the control of one or more United States persons as described in section 7701(a)(30) of
the Code or (Y)&nbsp;that has a valid election in effect under applicable Treasury Regulations to be treated as a United States
person. A &ldquo;non-U.S. shareholder&rdquo; is a holder that is not a U.S. shareholder and a &ldquo;non-U.S. person&rdquo; is
an individual or entity that is not a U.S. person. If a partnership holds our shares, the tax treatment of a partner will generally
depend upon the status of the partner and the activities of the partnership. If you are a partner of a partnership holding our
shares, you should consult your own tax advisor regarding the tax consequences.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">USCF on behalf of UNL, has received the opinion
of Sutherland Asbill &amp; Brennan LLP, counsel to UNL, that the material U.S. federal income tax consequences to UNL and to U.S.
shareholders and non-U.S. shareholders will be as described below. In rendering its opinion, Sutherland Asbill &amp; Brennan LLP
has relied on the facts described in this prospectus as well as certain factual representations made by UNL and USCF. The opinion
of Sutherland Asbill &amp; Brennan LLP is not binding on the IRS, and as a result, the IRS may not agree with the tax positions
taken by UNL. If challenged by the IRS, UNL&rsquo;s tax positions might not be sustained by the courts. No ruling has been requested
from the IRS with respect to any matter affecting UNL or prospective investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">EACH PROSPECTIVE INVESTOR IS ADVISED
TO CONSULT ITS OWN TAX ADVISOR AS TO HOW U.S. FEDERAL INCOME TAX CONSEQUENCES OF AN INVESTMENT IN UNL APPLY TO YOU AND AS TO HOW
THE APPLICABLE STATE, LOCAL OR FOREIGN TAXES APPLY TO YOU.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Tax Status of UNL </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL is organized and operated as a
limited partnership in accordance with the provisions of the LP Agreement and applicable state law. Under the Code, an entity classified
as a partnership that is deemed to be a &ldquo;publicly traded partnership&rdquo; is generally taxable as a corporation for federal
income tax purposes. The Code provides an exception to this general rule for a publicly traded partnership whose gross income for
each taxable year of its existence consists of at least 90% &ldquo;qualifying income&rdquo; (&ldquo;qualifying income exception&rdquo;).
For this purpose, section 7704 defines &ldquo;qualifying income&rdquo; as including, in pertinent part, interest (other than from
a financial business), dividends and gains from the sale or disposition of capital assets held for the production of interest or
dividends. In addition, in the case of a partnership a principal activity of which is the buying and selling of commodities (other
than as inventory) or of futures, forwards and options with respect to commodities, &ldquo;qualifying income&rdquo; includes income
and gains from such commodities and futures, forwards and options with respect to commodities. UNL and USCF have represented the
following to Sutherland Asbill &amp; Brennan LLP:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 61.2pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>At least 90% of UNL&rsquo;s gross income for each taxable year will constitute &ldquo;qualifying income&rdquo; within the meaning
of Code section 7704 (as described above);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 61.2pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>UNL is organized and operated in accordance with its governing agreements and applicable law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 61.2pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>UNL has not elected, and will not elect, to be classified as a corporation for U.S. federal income tax purposes.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Based in part on these representations,
Sutherland Asbill &amp; Brennan LLP is of the opinion that UNL will be classified as a partnership for federal income tax purposes
and that it is not taxable as a corporation for such purposes. UNL&rsquo;s taxation as a partnership rather than a corporation
will require USCF to conduct UNL&rsquo;s business activities in such a manner that it satisfies the qualifying income exception
on a continuing basis. No assurance can be given that UNL&rsquo;s operations for any given year will produce income that satisfies
the requirements of the qualifying income exception. Sutherland Asbill &amp; Brennan LLP will not review UNL&rsquo;s ongoing compliance
with these requirements and will have no obligation to advise UNL or UNL&rsquo;s shareholders in the event of any subsequent change
in the facts, representations or applicable law relied upon in reaching its opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If UNL failed to satisfy the qualifying
income exception in any year, other than a failure that is determined by the IRS to be inadvertent and that is cured within a reasonable
time after discovery, UNL would be taxable as a corporation for federal income tax purposes and would pay federal income tax on
its income at regular corporate rates. In that event, shareholders would not report their share of UNL&rsquo;s income or loss on
their returns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition, distributions to shareholders
would be treated as dividends to the extent of UNL&rsquo;s current and accumulated earnings and profits. To the extent a distribution
exceeded UNL&rsquo;s earnings and profits, the distribution would be treated as a return of capital to the extent of a shareholder&rsquo;s
basis in its shares, and thereafter as gain from the sale of shares. Accordingly, if UNL were to be taxable as a corporation, it
would likely have a material adverse effect on the economic return from an investment in UNL and on the value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">The remainder of this summary assumes that
UNL is classified as a partnership for federal income tax purposes and that it is not taxable as a corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>U.S. Shareholders </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><I>Tax Consequences of Ownership of Shares </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Taxation of UNL&rsquo;s Income.</I>
No U.S. federal income tax is paid by UNL on its income. Instead, UNL files annual information returns, and each U.S. shareholder
is required to report on its U.S. federal income tax return its allocable share of the income, gain, loss, deduction and credit
of UNL. For example, shareholders must take into account their share of ordinary income realized by UNL from accruals of interest
on Treasuries and other investments, and their share of gain from Natural Gas Interests. These items must be reported without regard
to the amount (if any) of cash or property the shareholder receives as a distribution from UNL during the taxable year. Consequently,
a shareholder may be allocated income or gain by UNL but receive no cash distribution with which to pay its tax liability resulting
from the allocation, or may receive a distribution that is insufficient to pay such liability. Because USCF currently does not
intend to make distributions, it is likely that in any year UNL realizes net income and/or gain that a U.S. shareholder will be
required to pay taxes on its allocable share of such income or gain from sources other than UNL distributions. In addition, individuals
with income in excess of $200,000 ($250,000 in the case of married individuals filing jointly) and certain estates and trusts are
subject to an additional 3.8% tax on their &ldquo;net investment income,&rdquo; which generally includes net income from interest,
dividends, annuities, royalties, and rents, and net capital gains (other than certain amounts earned from trades or businesses).
The income subject to the additional 3.8% tax includes any income from businesses involved in the trading of financial instruments
or commodities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Allocations of UNL&rsquo;s Profit
and Loss.</I> Under Code section 704, the determination of a partner&rsquo;s distributive share of any item of income, gain, loss,
deduction or credit is governed by the applicable organizational document unless the allocation provided by such document lacks
&ldquo;substantial economic effect.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">An allocation that lacks substantial
economic effect nonetheless will be respected if it is in accordance with the partners&rsquo; interests in the partnership, determined
by taking into account all facts and circumstances relating to the economic arrangements among the partners.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In general, UNL applies a monthly closing-of-the-books
convention in determining allocations of economic profit or loss to shareholders. Income, gain, loss and deduction are determined
on a monthly &ldquo;mark-to-market&rdquo; basis, taking into account our accrued income and deductions and realized and unrealized
gains and losses for the month. These items are allocated among the holders of shares in proportion to the number of shares owned
by them as of the close of business on the last business day of the prior month. Items of taxable income, deduction, gain, loss
and credit recognized by UNL for federal income tax purposes for any taxable year are allocated among holders in a manner that
equitably reflects the allocation of economic profit or loss. UNL has made the election permitted by section 754 of the Code, which
election is irrevocable without the consent of the Service. The effect of this election is that, in connection with secondary market
sales, we adjust the purchaser&rsquo;s proportionate share of the tax basis of our assets to fair market value, as reflected in
the price paid for the shares, as if the purchaser had directly acquired an interest in our assets. The section 754 election is
intended to eliminate disparities between a partner&rsquo;s basis in its partnership interest and its share of the tax bases of
the partnership&rsquo;s assets, so that the partner&rsquo;s allocable share of taxable gain or loss on a disposition of an asset
will correspond to its share of the appreciation or depreciation in the value of the asset since it acquired its interest. Depending
on the price paid for shares and the tax bases of UNL&rsquo;s assets at the time of the purchase, the effect of the section 754
election on a purchaser of shares may be favorable or unfavorable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL applies certain conventions in
determining and allocating items for tax purposes in order to reduce the complexity and costs of administration. USCF believes
that application of these conventions is consistent with the intent of the partnership provisions of the Code, and that the resulting
allocations will have substantial economic effect or otherwise are respected as being in accordance with shareholders&rsquo; interests
in UNL for federal income tax purposes. The Code and existing Treasury Regulations do not expressly permit adoption of these conventions
although the monthly allocation convention described above is consistent with methods permitted under the applicable Treasury
Regulations, as well as the legislative history for the provisions that requires allocations to appropriately reflect changes
in ownership interest. It is possible that the IRS could successfully challenge this method and require a shareholder to report
a greater or lesser share of items of income, gain, loss, deduction, or credit than if our method were respected. USCF is authorized
to revise our allocation method to conform to any method permitted under future Treasury Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The assumptions and conventions used
in making tax allocations may cause a shareholder to be allocated more or less income or loss for federal income tax purposes than
its proportionate share of the economic income or loss realized by UNL during the period it held its shares. This &ldquo;mismatch&rdquo;
between taxable and economic income or loss in some cases may be temporary, reversing itself in a later period when the shares
are sold, but could be permanent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Mark to Market of Certain Exchange-Traded
Contracts.</I> For federal income tax purposes, UNL generally is required to use a &ldquo;mark-to-market&rdquo; method of accounting
under which unrealized gains and losses on instruments constituting &ldquo;section 1256 contracts&rdquo; are recognized currently.
A section 1256 contract is defined as: (1)&nbsp;a futures contract that is traded on or subject to the rules of a national securities
exchange which is registered with the SEC, a domestic board of trade designated as a contract market by the CFTC, or any other
board of trade or exchange designated by the Secretary of the Treasury, and with respect to which the amount required to be deposited
and the amount that may be withdrawn depends on a system of &ldquo;marking to market&rdquo;; (2)&nbsp;a forward contract on exchange-traded
foreign currencies, where the contracts are traded in the interbank market; (3)&nbsp;a non-equity option traded on or subject to
the rules of a qualified board or exchange; (4)&nbsp;a dealer equity option; or (5)&nbsp;a dealer securities futures contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under these rules, section 1256 contracts
held by UNL at the end of each taxable year, including for example Futures Contracts and options on Futures Contracts traded on
a U.S. exchange or board of trade or certain foreign exchanges, are treated as if they were sold by UNL for their fair market value
on the last business day of the taxable year. A shareholder&rsquo;s distributive share of UNL&rsquo;s net gain or loss with respect
to each section 1256 contract generally is treated as long-term capital gain or loss to the extent of 60 percent thereof, and as
short-term capital gain or loss to the extent of 40 percent thereof, without regard to the actual holding period (&ldquo;60-40
treatment&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Many of UNL&rsquo;s Futures Contracts
and some of their other commodity interests will qualify as &ldquo;section 1256 contracts&rdquo; under the Code. Gain or loss recognized
through disposition, termination or marking-to-market of UNL&rsquo;s section 1256 contracts will be subject to 60-40 treatment
and allocated to shareholders in accordance with the monthly allocation convention. Cleared swaps and other commodity swaps will
most likely not qualify as section 1256 contracts. If a commodity swap is not treated as a section 1256 contract, any gain or loss
on the swap recognized at the time of disposition or termination will be long-term or short-term capital gain or loss depending
on the holding period of the swap.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Limitations on Deductibility of Losses
and Certain Expenses.</I> A number of different provisions of the Code may defer or disallow the deduction of losses or expenses
allocated to you by UNL, including but not limited to those described below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A shareholder&rsquo;s deduction of
its allocable share of any loss of UNL is limited to the lesser of (1)&nbsp;the tax basis in its shares or (2)&nbsp;in the case
of a shareholder that is an individual or a closely held corporation, the amount which the shareholder is considered to have &ldquo;at
risk&rdquo; with respect to our activities. In general, the amount at risk will be your invested capital plus your share of any
recourse debt of UNL for which you are liable. Losses in excess of the lesser of tax basis or the amount at risk must be deferred
until years in which UNL generates additional taxable income against which to offset such carryover losses or until additional
capital is placed at risk.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Noncorporate taxpayers are permitted
to deduct capital losses only to the extent of their capital gains for the taxable year plus $3,000 of other income. Unused capital
losses can be carried forward and used to offset capital gains in future years. In addition, a noncorporate taxpayer may elect
to carry back net losses on section 1256 contracts to each of the three preceding years and use them to offset section 1256 contract
gains in those years, subject to certain limitations. Corporate taxpayers generally may deduct capital losses only to the extent
of capital gains, subject to special carryback and carryforward rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Otherwise deductible expenses incurred
by noncorporate taxpayers constituting &ldquo;miscellaneous itemized deductions,&rdquo; generally including investment-related
expenses (other than interest and certain other specified expenses), are deductible only to the extent they exceed 2 percent of
the taxpayer&rsquo;s adjusted gross income for the year. Although the matter is not free from doubt, we believe management fees
we pay to USCF and other expenses we incur will constitute investment-related expenses subject to the miscellaneous itemized deduction
limitation, rather than expenses incurred in connection with a trade or business, and will report these expenses consistent with
that interpretation. The Code imposes additional limitations on the amount of certain itemized deductions allowable to individuals
with adjusted gross income in excess of certain amounts by reducing the otherwise allowable portion of such deductions by an amount
equal to the lesser of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>3% of the individual&rsquo;s adjusted gross income in excess of certain threshold amounts; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>80% of the amount of certain itemized deductions otherwise allowable for the taxable year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Noncorporate shareholders generally may
deduct &ldquo;investment interest expense&rdquo; only to the extent of their &ldquo;net investment income.&rdquo; Investment interest
expense of a shareholder will generally include any interest accrued by UNL and any interest paid or accrued on direct borrowings
by a shareholder to purchase or carry its shares, such as interest with respect to a margin account. Net investment income generally
includes gross income from property held for investment (including &ldquo;portfolio income&rdquo; under the passive loss rules
but not, absent an election, long-term capital gains or certain qualifying dividend income) less deductible expenses other than
interest directly connected with the production of investment income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">To the extent that we allocate losses
or expenses to you that must be deferred or disallowed as a result of these or other limitations in the Code, you may be taxed
on income in excess of your economic income or distributions (if any) on your shares. As one example, you could be allocated and
required to pay tax on your share of interest income accrued by UNL for a particular taxable year, and in the same year be allocated
a share of a capital loss that you cannot deduct currently because you have insufficient capital gains against which to offset
the loss. As another example, you could be allocated and required to pay tax on your share of interest income and capital gain
for a year, but be unable to deduct some or all of your share of management fees and/or margin account interest incurred by you
with respect to your shares. Shareholders are urged to consult their own professional tax advisors regarding the effect of limitations
under the Code on your ability to deduct your allocable share of UNL&rsquo;s losses and expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><I>Tax Basis of Shares </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A shareholder&rsquo;s tax basis in
its shares is important in determining (1)&nbsp;the amount of taxable gain or loss it will realize on the sale or other disposition
of its shares, (2)&nbsp;the amount of non-taxable distributions that it may receive from UNL and (3)&nbsp;its ability to utilize
its distributive share of any losses of UNL on its tax return. A shareholder&rsquo;s initial tax basis of its shares will equal
its cost for the shares plus its share of UNL&rsquo;s liabilities (if any) at the time of purchase. In general, a shareholder&rsquo;s
&ldquo;share&rdquo; of those liabilities will equal the sum of (i)&nbsp;the entire amount of any otherwise nonrecourse liability
of UNL as to which the shareholder or an affiliate is the creditor (a &ldquo;partner nonrecourse liability&rdquo;) and (ii)&nbsp;a
<I>pro rata</I> share of any nonrecourse liabilities of UNL that are not partner nonrecourse liabilities as to any shareholder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A shareholder&rsquo;s tax basis in its
shares generally will be (1)&nbsp;increased by (a)&nbsp;its allocable share of UNL&rsquo;s taxable income and gain and (b)&nbsp;any
additional contributions by the shareholder to UNL and (2)&nbsp;decreased (but not below zero) by (a)&nbsp;its allocable share
of UNL&rsquo;s tax deductions and losses and (b)&nbsp;any distributions by UNL to the shareholder. For this purpose, an increase
in a shareholder&rsquo;s share of UNL&rsquo;s liabilities will be treated as a contribution of cash by the shareholder to UNL and
a decrease in that share will be treated as a distribution of cash by UNL to the shareholder. Pursuant to certain IRS rulings,
a shareholder will be required to maintain a single, &ldquo;unified&rdquo; basis in all shares that it owns. As a result, when
a shareholder that acquired its shares at different prices sells less than all of its shares, such shareholder will not be entitled
to specify particular shares (<I>e.g.</I>, those with a higher basis) as having been sold. Rather, it must determine its gain or
loss on the sale by using an &ldquo;equitable apportionment&rdquo; method to allocate a portion of its unified basis in its shares
to the shares sold.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Treatment of UNL Distributions.</I>
If UNL makes non-liquidating distributions to shareholders, such distributions generally will not be taxable to the shareholders
for federal income tax purposes except to the extent that the sum of (i)&nbsp;the amount of cash and (ii)&nbsp;the fair market
value of marketable securities distributed exceeds the shareholder&rsquo;s adjusted basis of its interest in UNL immediately before
the distribution. Any cash distributions in excess of a shareholder&rsquo;s tax basis generally will be treated as gain from the
sale or exchange of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Constructive Termination of the Partnership.</I>
We will be considered to have been terminated for tax purposes if there is a sale or exchange of 50 percent or more of the total
interests in our shares within a 12-month period. A termination would result in the closing of our taxable year for all shareholders.
In the case of a shareholder reporting on a taxable year other than a fiscal year ending December&nbsp;31, the closing of our taxable
year may result in more than 12 months of our taxable income or loss being includable in its taxable income for the year of termination.
We would be required to make new tax elections after a termination. A termination could result in tax penalties for the shareholders
if we were unable to determine that the termination had occurred. Moreover, a termination might either accelerate the application
of, or subject us to, any tax legislation enacted before the termination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><I>Tax Consequences of Disposition of Shares </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If a shareholder sells its shares,
it will recognize gain or loss equal to the difference between the amount realized and its adjusted tax basis for the shares sold.
A shareholder&rsquo;s amount realized will be the sum of the cash or the fair market value of other property received plus its
share of any UNL debt outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Gain or loss recognized by a shareholder
on the sale or exchange of shares held for more than one year will generally be taxable as long-term capital gain or loss; otherwise,
such gain or loss will generally be taxable as short-term capital gain or loss. A special election is available under the Treasury
Regulations that will allow shareholders to identify and use the actual holding periods for the shares sold for purposes of determining
whether the gain or loss recognized on a sale of shares will give rise to long-term or short-term capital gain or loss. It is expected
that most shareholders will be eligible to elect, and generally will elect, to identify and use the actual holding period for shares
sold. If a shareholder fails to make the election or is not able to identify the holding periods of the shares sold, the shareholder
may have a split holding period in the shares sold. Under such circumstances, a shareholder will be required to determine its holding
period in the shares sold by first determining the portion of its entire interest in UNL that would give rise to long-term capital
gain or loss if its entire interest were sold and the portion that would give rise to short-term capital gain or loss if the entire
interest were sold. The shareholder would then treat each share sold as giving rise to long-term capital gain or loss and short-term
capital gain or loss in the same proportions as if it had sold its entire interest in UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">Under Section&nbsp;751 of the Code, a portion
of a shareholder&rsquo;s gain or loss from the sale of shares (regardless of the holding period for such shares), will be separately
computed and taxed as ordinary income or loss to the extent attributable to &ldquo;unrealized receivables&rdquo; or &ldquo;inventory&rdquo;
owned by UNL. The term &ldquo;unrealized receivables&rdquo; includes, among other things, market discount bonds and short-term
debt instruments to the extent such items would give rise to ordinary income if sold by UNL. However, the short term capital gain
on section 1256 contracts resulting from 60-40 treatment, described above, should not be subject to this rule.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If some or all of your shares are lent
by your broker or other agent to a third party &mdash; for example, for use by the third party in covering a short sale &mdash;
you may be considered as having made a taxable disposition of the loaned shares, in which case &mdash;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>you may recognize taxable gain or loss to the same extent as if you had sold the shares for cash;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>any of UNL&rsquo;s income, gain, loss or deduction allocable to those shares during the period of the loan will not be reportable
by you for tax purposes; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>any distributions you receive with respect to the shares will be fully taxable, most likely as ordinary income.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Shareholders desiring to avoid these
and other possible consequences of a deemed disposition of their shares should consider modifying any applicable brokerage account
agreements to prohibit the lending of their shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><I>Other Tax Matters </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Information Reporting.</I> We report
tax information to the beneficial owners of shares. The IRS has ruled that assignees of partnership interests who have not been
admitted to a partnership as partners but who have the capacity to exercise substantial dominion and control over the assigned
partnership interests will be considered beneficial owners for federal income tax purposes. On the basis of such ruling, except
as otherwise provided herein, we treat the following persons as partners for federal income tax purposes: (1)&nbsp;assignees of
shares who are pending admission as limited partners, and (2)&nbsp;shareholders whose shares are held in street name or by another
nominee and who have the right to direct the nominee in the exercise of all substantive rights attendant to the ownership of their
shares. UNL will furnish shareholders each year with tax information on IRS Schedule K-1 (Form 1065), which will be used by the
shareholders in completing their tax returns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Persons who hold an interest in UNL as
a nominee for another person are required to furnish to us the following information: (1)&nbsp;the name, address and taxpayer identification
number of the beneficial owner and the nominee; (2)&nbsp;whether the beneficial owner is (a)&nbsp;a person that is not a U.S. person,
(b)&nbsp;a foreign government, an international organization or any wholly-owned agency or instrumentality of either of the foregoing,
or (c)&nbsp;a tax-exempt entity; (3)&nbsp;the amount and description of shares acquired or transferred for the beneficial owner;
and (4)&nbsp;certain information including the dates of acquisitions and transfers, means of acquisitions and transfers, and acquisition
cost for purchases, as well as the amount of net proceeds from sales. Brokers and financial institutions are required to furnish
additional information, including whether they are U.S. persons and certain information on shares they acquire, hold or transfer
for their own account. A penalty of $100 per failure, up to a maximum of $1,500,000 per calendar year, is imposed by the Code,
as amended for failure to report such information correctly to us. If the failure to furnish such information correctly is determined
to be willful, the per failure penalty increases to $250 or, if greater, 10% of the aggregate amount of items required to be reported,
and the $1,500,000 maximum does not apply. The nominee is required to supply the beneficial owner of the shares with the information
furnished to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Partnership Audit Procedures.</I>
The IRS may audit the federal income tax returns filed by UNL. Under current law, adjustments resulting from any such audit may
require each shareholder to adjust a prior year&rsquo;s tax liability and could result in an audit of the shareholder&rsquo;s
own return. Any audit of a shareholder&rsquo;s return could result in adjustments of non-partnership items as well as UNL items.
Partnerships are generally treated as separate entities for purposes of federal tax audits, judicial review of administrative
adjustments by the IRS, and tax settlement proceedings. The tax treatment of partnership items of income, gain, loss and deduction
are determined at the partnership level in a unified partnership proceeding rather than in separate proceedings with the shareholders.
The Code provides for one shareholder to be designated as the &ldquo;tax matters partner&rdquo; and represent the partnership
purposes of these proceedings. The LP Agreement appoints USCF as the tax matters partner of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">For taxable years beginning after December
31, 2017, the Bipartisan Budget Act of 2015 substantially modifies the procedures described in the preceding paragraph. Under these
new rules, a partnership, including UNL, could be required to pay U.S. federal income tax on an &ldquo;imputed understatement&rdquo;
resulting from an adjustment to partnership items attributable to prior years. Alternatively, the partnership may elect to cause
such adjustments to be taken into account by the partners in the year the partnership provides notice to the partners of the adjustments.
In addition, the new rules generally provide for the appointment of a person as a partnership representative that has sole authority
to act on behalf of the partnership with respect to any partnership audit. The LP Agreement will appoint USCF as the partnership
representative of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Tax Shelter Disclosure Rules.</I>
In certain circumstances the Code and Treasury Regulations require that the IRS be notified of taxable transactions through a disclosure
statement attached to a taxpayer&rsquo;s United States federal income tax return. In addition, certain &ldquo;material advisers&rdquo;
must maintain a list of persons participating in such transactions and furnish the list to the IRS upon written request. These
disclosure rules may apply to transactions irrespective of whether they are structured to achieve particular tax benefits. They
could require disclosure by UNL or shareholders if a shareholder incurs a loss in excess a specified threshold from a sale or redemption
of its shares or possibly in other circumstances. While these rules generally do not require disclosure of a loss recognized on
the disposition of an asset in which the taxpayer has a &ldquo;qualifying basis&rdquo; (generally a basis equal to the amount of
cash paid by the taxpayer for such asset), they apply to a loss recognized with respect to interests in a pass-through entity,
such as the shares, even if the taxpayer&rsquo;s basis in such interests is equal to the amount of cash it paid. In addition, under
recently enacted legislation, significant penalties may be imposed in connection with a failure to comply with these reporting
requirements. <I>Investors should consult their own tax advisors concerning the application of these reporting requirements to
their specific situation.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Tax-Exempt Organizations.</I> Subject
to numerous exceptions, qualified retirement plans and individual retirement accounts, charitable organizations and certain other
organizations that otherwise are exempt from federal income tax (collectively &ldquo;exempt organizations&rdquo;) nonetheless are
subject to the tax on unrelated business taxable income (&ldquo;UBTI&rdquo;). Generally, UBTI means the gross income derived by
an exempt organization from a trade or business that it regularly carries on, the conduct of which is not substantially related
to the exercise or performance of its exempt purpose or function, less allowable deductions directly connected with that trade
or business. If UNL were to regularly carry on (directly or indirectly) a trade or business that is unrelated with respect to an
exempt organization shareholder, then in computing its UBTI, the shareholder must include its share of (1)&nbsp;UNL&rsquo;s gross
income from the unrelated trade or business, whether or not distributed, and (2)&nbsp;UNL&rsquo;s allowable deductions directly
connected with that gross income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UBTI generally does not include dividends,
interest, or payments with respect to securities loans and gains from the sale of property (other than property held for sale to
customers in the ordinary course of a trade or business). Nonetheless, income on, and gain from the disposition of, &ldquo;debt-financed
property&rdquo; is UBTI. Debt-financed property generally is income-producing property (including securities), the use of which
is not substantially related to the exempt organization&rsquo;s tax-exempt purposes, and with respect to which there is &ldquo;acquisition
indebtedness&rdquo; at any time during the taxable year (or, if the property was disposed of during the taxable year, the 12-month
period ending with the disposition). Acquisition indebtedness includes debt incurred to acquire property, debt incurred before
the acquisition of property if the debt would not have been incurred but for the acquisition, and debt incurred subsequent to the
acquisition of property if the debt would not have been incurred but for the acquisition and at the time of acquisition the incurrence
of debt was foreseeable. The portion of the income from debt-financed property attributable to acquisition indebtedness is equal
to the ratio of the average outstanding principal amount of acquisition indebtedness over the average adjusted basis of the property
for the year. UNL currently does not anticipate that it will borrow money to acquire investments; however, UNL cannot be certain
that it will not borrow for such purpose in the future. In addition, an exempt organization shareholder that incurs acquisition
indebtedness to purchase its shares in UNL may have UBTI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The federal tax rate applicable to
an exempt organization shareholder on its UBTI generally will be either the corporate or trust tax rate, depending upon the shareholder&rsquo;s
form of organization. UNL may report to each such shareholder information as to the portion, if any, of the shareholder&rsquo;s
income and gains from UNL for any year that will be treated as UBTI; the calculation of that amount is complex, and there can
be no assurance that UNL&rsquo;s calculation of UBTI will be accepted by the Service. An exempt organization shareholder will
be required to make payments of estimated federal income tax with respect to its UBTI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I></I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Regulated Investment Companies.</I>
Interests in and income from &ldquo;qualified publicly traded partnerships&rdquo; satisfying certain gross income tests are treated
as qualifying assets and income, respectively, for purposes of determining eligibility for regulated investment company (&ldquo;RIC&rdquo;)
status. A RIC may invest up to 25% of its assets in interests in a qualified publicly traded partnership. The determination of
whether a publicly traded partnership such as UNL is a qualified publicly traded partnership is made on an annual basis. UNL expects
to be a qualified publicly traded partnership in each of its taxable years. However, such qualification is not assured.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0 24.45pt"><B><I>Non-U.S. Shareholders </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Generally, non-U.S. persons who derive
U.S. source income or gain from investing or engaging in a U.S. business are taxable on two categories of income. The first category
consists of amounts that are fixed, determinable, annual and periodic income, such as interest, dividends and rent that are not
connected with the operation of a U.S. trade or business (&ldquo;FDAP&rdquo;). The second category is income that is effectively
connected with the conduct of a U.S. trade or business (&ldquo;ECI&rdquo;). FDAP income (other than interest that is considered
&ldquo;portfolio interest&rdquo;) is generally subject to a 30 percent withholding tax, which may be reduced for certain categories
of income by a treaty between the U.S. and the recipient&rsquo;s country of residence. In contrast, ECI is generally subject to
U.S. tax on a net basis at graduated rates upon the filing of a U.S. tax return. Where a non-U.S. person has ECI as a result of
an investment in a partnership, the ECI is subject to a withholding tax at a rate of 39.6% for individual shareholders and a rate
of 35% for corporate shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Withholding on Allocations and Distributions.</I>
The Code provides that a non-U.S. person who is a partner in a partnership that is engaged in a U.S. trade or business during a
taxable year will also be considered to be engaged in a U.S. trade or business during that year. Classifying an activity by a partnership
as an investment or an operating business is a factual determination. Under certain safe harbors in the Code, an investment fund
whose activities consist of trading in stocks, securities, or commodities for its own account generally will not be considered
to be engaged in a U.S. trade or business unless it is a dealer is such stocks, securities, or commodities. This safe harbor applies
to investments in commodities only if the commodities are of a kind customarily dealt in on an organized commodity exchange and
if the transaction is of a kind customarily consummated at such place. Although the matter is not free from doubt, UNL believes
that the activities directly conducted by UNL will not result in UNL being engaged in a trade or business within in the United
States. However, there can be no assurance that the IRS would not successfully assert that UNL&rsquo;s activities constitute a
U.S. trade or business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In the event that UNL&rsquo;s activities
were considered to constitute a U.S. trade or business, UNL would be required to withhold at the highest rate specified in Code
section 1 (currently 39.6%) on allocations of our income to individual non-U.S. Shareholders and the highest rate specified in
Code section 11(b) (currently 35%) on allocations of our income to corporate non-U.S. Shareholders, when such income is allocated
or distributed. A non-U.S. shareholder with ECI will generally be required to file a U.S. federal income tax return, and the return
will provide the non-U.S. shareholder with the mechanism to seek a refund of any withholding in excess of such shareholder&rsquo;s
actual U.S. federal income tax liability. Any amount withheld by UNL on behalf of a non-U.S. shareholder will be treated as a distribution
to the non-U.S. shareholder to the extent possible. In some cases, UNL may not be able to match the economic cost of satisfying
its withholding obligations to a particular non-U.S. shareholder, which may result in such cost being borne by UNL, generally,
and accordingly, by all shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If UNL is not treated as engaged in
a U.S. trade or business, a non-U.S. shareholder may nevertheless be treated as having FDAP income, which would be subject to
a 30 percent withholding tax (possibly subject to reduction by treaty), with respect to some or all of its distributions from
UNL or its allocable share of UNL income. Amounts withheld on behalf of a non-U.S. shareholder will be treated as being distributed
to such shareholder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">To the extent any interest income allocated
to a non-U.S. shareholder that otherwise constitutes FDAP is considered &ldquo;portfolio interest,&rdquo; neither the allocation
of such interest income to the non-U.S. shareholder nor a subsequent distribution of such interest income to the non-U.S. shareholder
will be subject to withholding, provided that the non-U.S. shareholder is not otherwise engaged in a trade or business in the U.S.
and provides UNL with a timely and properly completed and executed IRS Form W-8BEN, W-8BEN-E, or other applicable form. In general,
&ldquo;portfolio interest&rdquo; is interest paid on debt obligations issued in registered form, unless the &ldquo;recipient&rdquo;
owns 10 percent or more of the voting power of the issuer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Most of UNL&rsquo;s interest income qualifies
as &ldquo;portfolio interest.&rdquo; In order for UNL to avoid withholding on any interest income allocable to non-U.S. shareholders
that would qualify as &ldquo;portfolio interest,&rdquo; it will be necessary for all non-U.S. shareholders to provide UNL with
a timely and properly completed and executed Form W-8BEN or W-8BEN-E (or other applicable form). If a non-U.S. shareholder fails
to provide a properly completed Form W-8BEN, W-8BEN-E, or other applicable form, USCF may request that the non-U.S. shareholder
provide, within 15 days after the request by USCF, a properly completed Form W-8BEN, W-8BEN-E, or other applicable form. If a non-U.S.
shareholder fails to comply with this request, the shares owned by such non-U.S. shareholder will be subject to redemption.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Gain from Sale of Shares.</I> Gain
from the sale or exchange of the shares may be taxable to a non-U.S. shareholder if the non-U.S. shareholder is a nonresident alien
individual who is present in the U.S. for 183 days or more during the taxable year. In such case, the nonresident alien individual
will be subject to a 30 percent withholding tax on the amount of such individual&rsquo;s gain.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Branch Profits Tax on Corporate Non-U.S.
Shareholders.</I> In addition to the taxes noted above, any non-U.S. shareholders that are corporations may also be subject to
an additional tax, the branch profits tax, at a rate of 30 percent. The branch profits tax is imposed on a non-U.S. corporation&rsquo;s
dividend equivalent amount, which generally consists of the corporation&rsquo;s after-tax earnings and profits that are effectively
connected with the corporation&rsquo;s U.S. trade or business but are not reinvested in a U.S. business. This tax may be reduced
or eliminated by an income tax treaty between the United States and the country in which the non-U.S. shareholder is a &ldquo;qualified
resident.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><I>Prospective non-U.S. shareholders
should consult their tax advisor with regard to these and other issues unique to non-U.S. shareholders. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 24.45pt"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 24.45pt"><B><A NAME="a_043"></A>Backup Withholding </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL may be required to withhold U.S.
federal income tax (&ldquo;backup withholding&rdquo;) at a rate of 28% from all taxable distributions payable to: (1)&nbsp;any
shareholder who fails to furnish UNL with his, her or its correct taxpayer identification number or a certificate that the shareholder
is exempt from backup withholding, and (2)&nbsp;any shareholder with respect to whom the IRS notifies UNL that the shareholder
has failed to properly report certain interest and dividend income to the IRS and to respond to notices to that effect. Backup
withholding is not an additional tax and may be returned or credited against a taxpayer&rsquo;s regular federal income tax liability
if appropriate information is provided to the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><A NAME="a_044"></A>Foreign Account Tax Compliance Act
Provisions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Legislation commonly referred to as the
&ldquo;Foreign Account Tax Compliance Act,&rdquo; or &ldquo;FATCA,&rdquo; generally imposes a 30% withholding tax on payments of
certain types of income to foreign financial institutions (&ldquo;FFIs&rdquo;) unless such FFIs (1) enter into an agreement with
the U.S. Treasury to report certain required information with respect to accounts held by U.S. persons (or held by foreign entities
that have U.S. persons as substantial owners) or (2) reside in a jurisdiction that has entered into an intergovernmental agreement
(&ldquo;IGA&rdquo;) with the United States to collect and share such information and comply with the terms of such IGA and any
enabling legislation or regulations. The types of income subject to the tax include U.S.-source interest and dividends, and, after
December 31, 2018, the gross proceeds from the sale of any property that could produce U.S.-source interest or dividends. The information
required to be reported includes the identity and taxpayer identification number of each account holder that is a U.S. person and
transaction activity within the holder&rsquo;s account. In addition, subject to certain exceptions, this legislation also imposes
a 30% withholding tax on payments to foreign entities that are not financial institutions unless the foreign entity certifies that
it does not have a greater than 10% U.S. owner or provides the withholding agent with identifying information on each greater than
10% U.S. owner. Depending on the status of a non-U.S. shareholder and the status of the intermediaries through which they hold
their shares, Non-U.S. shareholders could be subject to this 30% withholding tax with respect to distributions on their shares
and proceeds from the sale of their shares. Under certain circumstances, a non-U.S. shareholder might be eligible for refunds or
credits of such taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0 24.45pt"><B><A NAME="a_045"></A>Other Tax Considerations </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition to federal income taxes,
shareholders may be subject to other taxes, such as state and local income taxes, unincorporated business taxes, business franchise
taxes, and estate, inheritance or intangible taxes that may be imposed by the various jurisdictions in which UNL does business
or owns property or where the shareholders reside. Although an analysis of those various taxes is not presented here, each prospective
shareholder should consider their potential impact on its investment in UNL. It is each shareholder&rsquo;s responsibility to file
the appropriate U.S. federal, state, local, and foreign tax returns. Sutherland Asbill &amp; Brennan LLP has not provided an opinion
concerning any aspects of state, local or foreign tax or U.S. federal tax other than those U.S. federal income tax issues discussed
herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_046"></A>Investment by ERISA Accounts</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>General </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Most employee benefit plans and individual
retirement accounts (&ldquo;IRAs&rdquo;) are subject to the Employee Retirement Income Security Act of 1974, as amended (&ldquo;ERISA&rdquo;)
or the Code, or both. This section discusses certain considerations that arise under ERISA and the Code that a fiduciary of: (i)&nbsp;an
employee benefit plan as defined in ERISA; (ii)&nbsp;a plan as defined in Section&nbsp;4975 of the Code; or (iii)&nbsp;any collective
investment vehicle, business trust, investment partnership, pooled separate account or other entity the assets of which are treated
as comprised (at least in part) of &ldquo;plan assets&rdquo; under the ERISA plan asset rules (&ldquo;plan asset entity&rdquo;);
who has investment discretion should take into account before deciding to invest the plan&rsquo;s assets in UNL. Employee benefit
plans, plans and plan asset entities are collectively referred to below as plans, and fiduciaries with investment discretion are
referred to below as plan fiduciaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This summary is based on the provisions
of ERISA and the Code as of the date hereof. This summary is not intended to be complete, but only to address certain questions
under ERISA and the Code likely to be raised by your advisors. The summary does not include state or local law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Potential plan investors are urged
to consult with their own professional advisors concerning the appropriateness of an investment in UNL and the manner in which
shares should be purchased. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Special Investment Considerations </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Each plan fiduciary must consider the
facts and circumstances that are relevant to an investment in UNL, including the role that an investment in UNL would play in the
plan&rsquo;s overall investment portfolio. Each plan fiduciary, before deciding to invest in UNL, must be satisfied that the investment
is prudent for the plan, that the investments of the plan are diversified so as to minimize the risk of large losses and that an
investment in UNL complies with the terms of the plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>UNL and Plan Assets </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A regulation issued under ERISA contains
rules for determining when an investment by a plan in an equity interest of a limited partnership will result in the underlying
assets of the partnership being deemed plan assets for purposes of ERISA and Section&nbsp;4975 of the Code. Those rules provide
that assets of a limited partnership will not be plan assets of a plan that purchases an equity interest in the partnership if
the equity interest purchased is a publicly-offered security. If the underlying assets of a partnership are considered to be assets
of any plan for purposes of ERISA or Section&nbsp;4975 of the Code, the operations of that partnership would be subject to and,
in some cases, limited by, the provisions of ERISA and Section&nbsp;4975 of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0">The publicly-offered security exception described above applies
if the equity interest is a security that is:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">1.</TD><TD>freely transferable (determined based on the relevant facts and circumstances);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">2.</TD><TD>part of a class of securities that is widely held (meaning that the class of securities is owned by 100 or more investors independent
of the issuer and of each other); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.45pt"></TD><TD STYLE="width: 24.5pt">3.</TD><TD>either (a)&nbsp;part of a class of securities registered under Section&nbsp;12(b) or 12(g) of the Exchange Act or (b)&nbsp;sold
to the plan as part of a public offering pursuant to an effective registration statement under the Securities Act of 1933 and the
class of which such security is a part is registered under the Exchange Act within 120 days (or such later time as may be allowed
by the SEC) after the end of the fiscal year of the issuer in which the offering of such security occurred.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The plan asset regulations under ERISA
state that the determination of whether a security is freely transferable is to be made based on all the relevant facts and circumstances.
In the case of a security that is part of an offering in which the minimum investment is $10,000 or less, the following requirements,
alone or in combination, ordinarily will not affect a finding that the security is freely transferable: (1)&nbsp;a requirement
that no transfer or assignment of the security or rights relating to the security be made that would violate any federal or state
law, (2)&nbsp;a requirement that no transfer or assignment be made without advance written notice given to the entity that issued
the security, and (3)&nbsp;any restriction on the substitution of an assignee as a limited partner of a partnership, including
a general partner consent requirement, provided that the economic benefits of ownership of the assignor may be transferred or assigned
without regard to such restriction or consent (other than compliance with any of the foregoing restrictions).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF believes that the conditions described
above are satisfied with respect to the shares. USCF believes that the shares therefore constitute publicly-offered securities,
and the underlying assets of UNL are not considered to constitute plan assets of any plan that purchases shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Prohibited Transactions </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">ERISA and the Code generally prohibit
certain transactions involving the plan and persons who have certain specified relationships to the plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In general, shares may not be purchased
with the assets of a plan if USCF, the clearing brokers, the trading advisors (if any), or any of their affiliates, agents or employees
either:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>exercise any discretionary authority or discretionary control with respect to management of the plan;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>exercise any authority or control with respect to management or disposition of the assets of the plan;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>render investment advice for a fee or other compensation, direct or indirect, with respect to any monies or other property
of the plan;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>have any authority or responsibility to render investment advice with respect to any monies or other property of the plan;
or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>have any discretionary authority or discretionary responsibility in the administration of the plan.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Also, a prohibited transaction may
occur under ERISA or the Code when circumstances indicate that (1)&nbsp;the investment in a share is made or retained for the
purpose of avoiding application of the fiduciary standards of ERISA, (2)&nbsp;the investment in a share constitutes an arrangement
under which UNL is expected to engage in transactions that would otherwise be prohibited if entered into directly by the plan
purchasing the share, (3)&nbsp;the investing plan, by itself, has the authority or influence to cause UNL to engage in such transactions,
or (4)&nbsp;a person who is prohibited from transacting with the investing plan may, but only with the aid of certain of its affiliates
and the investing plan, cause UNL to engage in such transactions with such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Special IRA Rules </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">IRAs are not subject to ERISA&rsquo;s
fiduciary standards, but are subject to their own rules, including the prohibited transaction rules of Section&nbsp;4975 of the
Code, which generally mirror ERISA&rsquo;s prohibited transaction rules. For example, IRAs are subject to special custody rules
and must maintain a qualifying IRA custodial arrangement separate and distinct from UNL and its custodial arrangement. Otherwise,
if a separate qualifying custodial arrangement is not maintained, an investment in the shares will be treated as a distribution
from the IRA. Second, IRAs are prohibited from investing in certain commingled investments, and USCF makes no representation regarding
whether an investment in shares is an inappropriate commingled investment for an IRA. Third, in applying the prohibited transaction
provisions of Section&nbsp;4975 of the Code, in addition to the rules summarized above, the individual for whose benefit the IRA
is maintained is also treated as the creator of the IRA. For example, if the owner or beneficiary of an IRA enters into any transaction,
arrangement, or agreement involving the assets of his or her IRA to benefit the IRA owner or beneficiary (or his or her relatives
or business affiliates) personally, or with the understanding that such benefit will occur, directly or indirectly, such transaction
could give rise to a prohibited transaction that is not exempted by any available exemption. Moreover, in the case of an IRA, the
consequences of a non-exempt prohibited transaction are that the IRA&rsquo;s assets will be treated as if they were distributed,
causing immediate taxation of the assets (including any early distribution penalty tax applicable under Section&nbsp;72 of the
Code), in addition to any other fines or penalties that may apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Exempt Plans </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Certain employee benefit plans may
be governmental plans or church plans. Governmental plans and church plans are generally not subject to ERISA, nor do the above-described
prohibited transaction provisions described above apply to them. These plans are, however, subject to prohibitions against certain
related-party transactions under Section&nbsp;503 of the Code, which operate similar to the prohibited transaction rules described
above. In addition, the fiduciary of any governmental or church plan must consider any applicable state or local laws and any restrictions
and duties of common law imposed upon the plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">No view is expressed as to whether an
investment in UNL (and any continued investment in UNL), or the operation and administration of UNL, is appropriate or permissible
for any governmental plan or church plan under Code Section&nbsp;503, or under any state, county, local or other law relating to
that type of plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Allowing an investment in UNL is not
to be construed as a representation by USCF, any trading advisor, any clearing broker, the Marketing Agent or legal counsel or
other advisors to such parties or any other party that this investment meets some or all of the relevant legal requirements with
respect to investments by any particular plan or that this investment is appropriate for any such particular plan. The person with
investment discretion should consult with the plan&rsquo;s attorney and financial advisors as to the propriety of an investment
in UNL in light of the circumstances of the particular plan, current tax law and ERISA. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_062"></A>Form of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Registered Form.</I></B> Shares
are issued in registered form in accordance with the LP Agreement.&nbsp;The Administrator has been appointed registrar and transfer
agent for the purpose of transferring shares in certificated form.&nbsp;The Administrator keeps a record of all limited partners
and holders of the shares in certificated form in the registry (the &ldquo;Register&rdquo;).&nbsp;USCF recognizes transfers of
shares in certificated form only if done in accordance with the LP Agreement.&nbsp;The beneficial interests in such shares are
held in book-entry form through participants and/or accountholders in the Depository Trust Company (&ldquo;DTC&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Book Entry.</I></B> Individual
certificates are not issued for the shares. Instead, shares are represented by one or more global certificates, which are deposited
by the Administrator with&nbsp;DTC and registered in the name of Cede&nbsp;&amp; Co., as nominee for DTC.&nbsp;The global certificates
evidence all of the shares outstanding at any time.&nbsp;Shareholders are limited to (1)&nbsp;participants in DTC such as banks,
brokers, dealers and trust companies (&ldquo;DTC Participants&rdquo;), (2)&nbsp;those who maintain, either directly or indirectly,
a custodial relationship with a DTC Participant (&ldquo;Indirect Participants&rdquo;), and (3)&nbsp;those banks, brokers, dealers,
trust companies and others who hold interests in the shares through DTC Participants or Indirect Participants, in each case who
satisfy the requirements for transfers of shares. DTC Participants acting on behalf of investors holding shares through such participants&rsquo;
accounts in DTC will follow the delivery practice applicable to securities eligible for DTC&rsquo;s Same-Day Funds Settlement System.&nbsp;Shares
are credited to DTC Participants&rsquo; securities accounts following confirmation of receipt of payment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>DTC.</I></B>&nbsp;DTC has advised
UNL as follows: It is a limited purpose trust company organized under the laws of the State of New York and is a member of the
Federal Reserve System, a &ldquo;clearing corporation&rdquo; within the meaning of the New York Uniform Commercial Code and a &ldquo;clearing
agency&rdquo; registered pursuant to the provisions of Section&nbsp;17A of the Exchange Act. DTC holds securities for DTC Participants
and facilitates the clearance and settlement of transactions between DTC Participants through electronic book-entry changes in
accounts of DTC Participants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_047"></A>Transfer of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Transfers of Shares Only Through
DTC.</I></B> The shares are only transferable through the book-entry system of DTC. Limited partners who are not DTC Participants
may transfer their shares through DTC by instructing the DTC Participant holding their shares (or by instructing the Indirect Participant
or other entity through which their shares are held) to transfer the shares. Transfers are made in accordance with standard securities
industry practice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Transfers of interests in shares with
DTC are made in accordance with the usual rules and operating procedures of DTC and the nature of the transfer. DTC has established
procedures to facilitate transfers among the participants and/or accountholders of DTC. Because DTC can only act on behalf of DTC
Participants, who in turn act on behalf of Indirect Participants, the ability of a person or entity having an interest in a global
certificate to pledge such interest to persons or entities that do not participate in DTC, or otherwise take actions in respect
of such interest, may be affected by the lack of a certificate or other definitive document representing such interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">DTC has advised us that it will take
any action permitted to be taken by a shareholder (including, without limitation, the presentation of a global certificate for
exchange) only at the direction of one or more DTC Participants in whose account with DTC interests in global certificates are
credited and only in respect of such portion of the aggregate principal amount of the global certificate as to which such DTC Participant
or Participants has or have given such direction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B><I>Transfer/Application Requirements.
</I></B>All purchasers of UNL&rsquo;s shares, and potentially any purchasers of shares in the future, who wish to become limited
partners or other record holders and receive cash distributions, if any, or have certain other rights, must deliver an executed
transfer application in which the purchaser or transferee must certify that, among other things, he, she or it agrees to be bound
by UNL&rsquo;s LP Agreement and is eligible to purchase UNL&rsquo;s securities. Each purchaser of shares offered by this prospectus
must execute a transfer application and certification. The obligation to provide the form of transfer application is imposed on
the seller of shares or, if a purchase of shares is made through an exchange, the form may be obtained directly through UNL. Further,
USCF may request each record holder to furnish certain information, including that record holder&rsquo;s nationality, citizenship
or other related status. A record holder is a shareholder that is, or has applied to be, a limited partner. An investor who is
not a U.S. resident may not be eligible to become a record holder or one of UNL&rsquo;s limited partners if that investor&rsquo;s
ownership would subject UNL to the risk of cancellation or forfeiture of any of UNL&rsquo;s assets under any federal, state or
local law or regulation. If the record holder fails to furnish the information or if USCF determines, on the basis of the information
furnished by the holder in response to the request, that such holder is not qualified to become one of UNL&rsquo;s limited partners,
USCF may be substituted as a holder for the record holder, who will then be treated as a non-citizen assignee, and UNL will have
the right to redeem those securities held by the record holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A transferee&rsquo;s broker, agent or
nominee may complete, execute and deliver a transfer application and certification. UNL may, at its discretion, treat the nominee
holder of a share as the absolute owner. In that case, the beneficial holder&rsquo;s rights are limited solely to those that it
has against the nominee holder as a result of any agreement between the beneficial owner and the nominee holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A person purchasing UNL&rsquo;s existing
shares, who does not execute a transfer application and certify that the purchaser is eligible to purchase those securities acquires
no rights in those securities other than the right to resell those securities. Whether or not a transfer application is received
or the consent of USCF obtained, our shares are securities and are transferable according to the laws governing transfers of securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Any transfer of shares will not be recorded
by the transfer agent or recognized by USCF unless a completed transfer application is delivered to USCF or the Administrator.
When acquiring shares, the transferee of such shares that completes a transfer application will:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>be an assignee until admitted as a substituted limited partner upon the consent and sole discretion of USCF and the recording
of the assignment on the books and records of the partnership;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>automatically request admission as a substituted limited partner;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>agree to be bound by the terms and conditions of, and execute, our LP Agreement;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>represent that such transferee has the capacity and authority to enter into our LP Agreement;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>grant powers of attorney to USCF and any liquidator of us; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>make the consents and waivers contained in our LP Agreement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">An assignee will become a limited partner
in respect of the transferred shares upon the consent of USCF and the recordation of the name of the assignee on our books and
records. Such consent may be withheld in the sole discretion of USCF.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">If consent of USCF is withheld such transferee
shall be an assignee. An assignee shall have an interest in the partnership equivalent to that of a limited partner with respect
to allocations and distributions, including, without limitation, liquidating distributions, of the partnership. With respect to
voting rights attributable to shares that are held by assignees, USCF shall be deemed to be the limited partner with respect thereto
and shall, in exercising the voting rights in respect of such shares on any matter, vote such shares at the written direction of
the assignee who is the record holder of such shares. If no such written direction is received, such shares will not be voted.
An assignee shall have no other rights of a limited partner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Until a share has been transferred on
our books, we and the transfer agent may treat the record holder of the share as the absolute owner for all purposes, except as
otherwise required by law or stock exchange regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_048"></A>What is the Plan of Distribution?</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Buying and Selling Shares </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Most investors buy and sell shares
of UNL in secondary market transactions through brokers. Shares trade on the NYSE Arca under the ticker symbol &ldquo;UNL&rdquo;.
Shares are bought and sold throughout the trading day like other publicly traded securities. When buying or selling shares through
a broker, most investors incur customary brokerage commissions and charges. Investors are encouraged to review the terms of their
brokerage account for details on applicable charges.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Marketing Agent and Authorized Participants </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The offering of UNL&rsquo;s shares
is a best efforts offering. UNL continuously offers Creation Baskets consisting of 50,000 shares through the Marketing Agent, to
Authorized Participants. Authorized Participants pay a $350 fee, through April 30, 2016, for each order they place to create or
redeem one or more Creation Baskets or Redemption Baskets. (After April 30, 2016, the fee will increase to $1,000 for each order
to create or redeem one or more Creation Baskets or Redemption Baskets.) The Marketing Agent receives, for its services as marketing
agent to UNL, a marketing fee of 0.06% on UNL&rsquo;s assets up to the first $3 billion; and 0.04% on UNL&rsquo;s assets in excess
of $3 billion, provided, however, that in no event may the aggregate compensation paid to the Marketing Agent and any affiliate
of USCF for distribution-related services in connection with this offering exceed ten percent (10%)&nbsp;of the gross proceeds
of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The offering of baskets is being made
in compliance with Conduct Rule 2310 of FINRA. Accordingly, Authorized Participants will not make any sales to any account over
which they have discretionary authority without the prior written approval of a purchaser of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The per share price of shares offered
in Creation Baskets on any subsequent day is the total NAV of UNL calculated shortly after the close of the core trading session
on the NYSE Arca on such day divided by the number of issued and outstanding shares. An Authorized Participant is not required
to sell any specific number or dollar amount of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">By executing an Authorized Participant
Agreement, an Authorized Participant becomes part of the group of parties eligible to purchase baskets from, and put baskets for
redemption to, UNL. An Authorized Participant is under no obligation to create or redeem baskets, and an Authorized Participant
is under no obligation to offer to the public shares of any baskets it does create.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As of March&nbsp;31, 2016, UNL had
the following Authorized Participants: Citigroup Global Markets, Inc., Credit Suisse Securities (USA) LLC, JP Morgan Securities,
Inc., Merrill Lynch Professional Clearing Corporation, Morgan Stanley&nbsp;&amp; Company Inc., Nomura Securities International
Inc., RBC Capital Markets LLC, SG Americas Securities LLC and Virtu Financial BD LLC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Because new shares can be created and
issued on an ongoing basis, at any point during the life of UNL, a &ldquo;distribution&rdquo;, as such term is used in the 1933
Act, will be occurring. Authorized Participants, other broker-dealers and other persons are cautioned that some of their activities
may result in their being deemed participants in a distribution in a manner that would render them statutory underwriters and subject
them to the prospectus-delivery and liability provisions of the 1933 Act. For example, the Initial Authorized Participant was a
statutory underwriter with respect to its initial purchase of Creation Baskets. In addition, any purchaser who purchases shares
with a view towards distribution of such shares may be deemed to be a statutory underwriter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Authorized Participants will comply
with the prospectus-delivery requirements in connection with the sale of shares to customers. For example, an Authorized Participant,
other broker-dealer firm or its client will be deemed a statutory underwriter if it purchases a basket from UNL, breaks the basket
down into the constituent shares and sells the shares to its customers; or if it chooses to couple the creation of a supply of
new shares with an active selling effort involving solicitation of secondary market demand for the shares. Authorized Participants
may also engage in secondary market transactions in shares that would not be deemed &ldquo;underwriting&rdquo;. For example, an
Authorized Participant may act in the capacity of a broker or dealer with respect to shares that were previously distributed by
other Authorized Participants. A determination of whether a particular market participant is an underwriter must take into account
all the facts and circumstances pertaining to the activities of the broker-dealer or its client in the particular case, and the
examples mentioned above should not be considered a complete description of all the activities that would lead to designation
as an underwriter and subject them to the prospectus-delivery and liability provisions of the 1933 Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Dealers who are neither Authorized Participants
nor &ldquo;underwriters&rdquo; but are nonetheless participating in a distribution (as contrasted to ordinary secondary trading
transactions), and thus dealing with shares that are part of an &ldquo;unsold allotment&rdquo; within the meaning of Section&nbsp;4(3)(C)
of the 1933 Act, would be unable to take advantage of the prospectus-delivery exemption provided by Section&nbsp;4(3) of the 1933
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF may qualify the shares in states
selected by USCF and intends that sales be made through broker-dealers who are members of FINRA. Investors intending to create
or redeem baskets through Authorized Purchasers in transactions not involving a broker-dealer registered in such investor&rsquo;s
state of domicile or residence should consult their legal advisor regarding applicable broker-dealer or securities regulatory requirements
under the state securities laws prior to such creation or redemption.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">While the Authorized Participants may
be indemnified by USCF, they will not be entitled to receive a discount or commission from UNL for their purchases of Creation
Baskets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_049"></A>Calculating Per Share NAV</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL&rsquo;s per share NAV is calculated
by:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>Taking the current market value of its total assets;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>Subtracting any liabilities; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>Dividing that total by the total number of outstanding shares.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The Administrator, calculates the per
share NAV of UNL once each NYSE Arca trading day.&nbsp;The per share NAV for a normal trading day is released after 4:00 p.m. New
York time.&nbsp;Trading during the core trading session on the NYSE Arca typically closes at 4:00 p.m. New York time.&nbsp;The
Administrator uses the NYMEX closing price (determined at the earlier of the close of the NYMEX or 2:30 p.m. New York time) for
the Futures Contracts traded on the NYMEX, but calculates or determines the value of all other UNL investments (including Futures
Contracts not traded on the NYMEX, Other Natural Gas-Related Investments and Treasuries) using market quotations, if available,
or other information customarily used to determine the fair value of such investments as of the earlier of the close of the NYSE
Arca or 4:00 p.m. New York time in accordance with the current Administrative Agency Agreement among BBH&amp;Co., UNL and USCF.
&ldquo;Other information&rdquo; customarily used in determining fair value includes information consisting of market data in the
relevant market supplied by one or more third parties including, without limitation, relevant rates, prices, yields, yield curves,
volatilities, spreads, correlations or other market data in the relevant market; or information of the types described above from
internal sources if that information is of the same type used by UNL in the regular course of its business for the valuation of
similar transactions. The information may include costs of funding, to the extent costs of funding are not and would not be a component
of the other information being utilized. Third parties supplying quotations or market data may include, without limitation, dealers
in the relevant markets, end-users of the relevant product, information vendors, brokers and other sources of market information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In addition, in order to provide updated
information relating to UNL for use by investors and market professionals, the NYSE Arca calculates and disseminates throughout
the core trading session on each trading day an updated indicative fund value.&nbsp;The indicative fund value is calculated by
using the prior day&rsquo;s closing per share NAV of UNL as a base and updating that value throughout the trading day to reflect
changes in the most recently reported trade price for the active natural gas Futures Contracts on the NYMEX.&nbsp;The prices reported
for those Futures Contract months are adjusted based on the prior day&rsquo;s spread differential between settlement values for
the relevant contract and the spot month contract. In the event that the spot month contract is also the Benchmark Futures Contracts,
the last sale price for that contract is not adjusted.&nbsp;The indicative fund value share basis disseminated during NYSE Arca
core trading session hours should not be viewed as an actual real time update of the per share NAV, because the per share NAV
is calculated only once at the end of each trading day based upon the relevant end of day values of UNL&rsquo;s investments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The indicative fund value is disseminated
on a per share basis every 15 seconds during regular NYSE Arca core trading session hours of 9:30 a.m. New York time to 4:00 p.m.
New York time.&nbsp;The normal trading hours of the NYMEX are 10:00 a.m. New York time to 2:30 p.m. New York time.&nbsp;This means
that there is a gap in time at the beginning and the end of each day during which UNL&rsquo;s shares are traded on the NYSE Arca,
but real-time NYMEX trading prices for Futures Contracts traded on the NYMEX are not available. During such gaps in time, the indicative
fund value will be calculated based on the end of day price of such Futures Contracts from the NYMEX&rsquo;s immediately preceding
trading session. In addition, other Futures Contracts, Other Natural Gas-Related Investments and Treasuries held by UNL will be
valued by the Administrator, using rates and points received from client-approved third party vendors (such as Reuters and WM Company)
and advisor quotes. These investments will not be included in the indicative fund value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The NYSE Arca disseminates the indicative
fund vale through the facilities of CTA/CQ High Speed Lines. In addition, the indicative fund value is published on the NYSE Arca&rsquo;s
website and is available through on-line information services such as Bloomberg and Reuters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Dissemination of the indicative fund
value provides additional information that is not otherwise available to the public and is useful to investors and market professionals
in connection with the trading of UNL shares on the NYSE Arca.&nbsp;Investors and market professionals are able throughout the
trading day to compare the market price of UNL and the indicative fund value.&nbsp;If the market price of UNL shares diverges significantly
from the indicative fund value, market professionals will have an incentive to execute arbitrage trades.&nbsp;For example, if UNL
appears to be trading at a discount compared to the indicative fund value, a market professional could buy UNL shares on the NYSE
Arca and sell short Futures Contracts.&nbsp;Such arbitrage trades can tighten the tracking between the market price of UNL and
the indicative fund value and thus can be beneficial to all market participants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_050"></A>Creation and Redemption of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL creates and redeems shares from
time to time, but only in one or more Creation Baskets or Redemption Baskets.&nbsp;The creation and redemption of baskets are only
made in exchange for delivery to UNL or the distribution by UNL of the amount of Treasuries and any cash represented by the baskets
being created or redeemed, the amount of which is based on the combined NAV of the number of shares included in the baskets being
created or redeemed determined after 4:00 p.m. New York time on the day the order to create or redeem baskets is properly received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Authorized Participants are the
only persons that may place orders to create and redeem baskets.&nbsp;Authorized Participants must be (1)&nbsp;registered broker-dealers
or other securities market participants, such as banks and other financial institutions, that are not required to register as
broker-dealers to engage in securities transactions as described below, and (2)&nbsp;DTC Participants.&nbsp;To become an Authorized
Participant, a person must enter into an Authorized Participant Agreement with USCF on behalf of UNL.&nbsp;The Authorized Participant
Agreement provides the procedures for the creation and redemption of baskets and for the delivery of the Treasuries and any cash
required for such creations and redemptions. The Authorized Participant Agreement and the related procedures attached thereto
may be amended by UNL, without the consent of any limited partner or shareholder or Authorized Participant. From July 1, 2011
through April 30, 2016, the applicable transaction fee paid by Authorized Participants was $350 for each order placed to create
or redeem one or more baskets; prior to July 1, 2011, this fee was $1,000. Effective as of May 1, 2016, the transaction fee will
be set at $350. Authorized Participants who make deposits with UNL in exchange for baskets receive no fees, commissions or other
form of compensation or inducement of any kind from either UNL or USCF, and no such person will have any obligation or responsibility
to USCF or UNL to effect any sale or resale of shares. As of March 31, 2016, 9 Authorized Participants had entered into agreements
with USCF on behalf of UNL. During the year ended December 31, 2015, UNL issued 18 Creation Baskets and redeemed 15 Redemption
Baskets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Certain Authorized Participants are expected
to be capable of participating directly in the physical natural gas market and the natural gas futures market.&nbsp;In some cases,
Authorized Participants or their affiliates may from time to time buy natural gas or sell natural gas or Natural Gas Interests
and may profit in these instances.&nbsp;USCF believes that the size and operation of the natural gas market make it unlikely that
an Authorized Participant&rsquo;s direct activities in the natural gas or securities markets will significantly affect the price
of natural gas, Natural Gas Interests, or the price of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Each Authorized Participant is required
to be registered as a broker-dealer under the Exchange Act and is a member in good standing with FINRA, or exempt from being or
otherwise not required to be registered as a broker-dealer or a member of FINRA, and qualified to act as a broker or dealer in
the states or other jurisdictions where the nature of its business so requires.&nbsp;Certain Authorized Participants may also be
regulated under federal and state banking laws and regulations.&nbsp;Each Authorized Participant has its own set of rules and procedures,
internal controls and information barriers as it determines is appropriate in light of its own regulatory regime.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Under the Authorized Participant Agreement,
USCF, and UNL under limited circumstances have agreed to indemnify the Authorized Participants against certain liabilities, including
liabilities under the 1933 Act, and to contribute to the payments the Authorized Participants may be required to make in respect
of those liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The following description of the procedures
for the creation and redemption of baskets is only a summary and an investor should refer to the relevant provisions of the LP
Agreement and the form of Authorized Participant Agreement for more detail, each of which is incorporated by reference into this
prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Creation Procedures</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">On any business day, an Authorized
Participant may place an order with the Marketing Agent to create one or more baskets. For purposes of processing purchase and
redemption orders, a &ldquo;business day&rdquo; means any day other than a day when any of the NYSE Arca, the NYMEX or the NYSE
is closed for regular trading.&nbsp;Purchase orders must be placed by 12:00 p.m. New York time or the close of regular trading
on the NYSE Arca, whichever is earlier.&nbsp;The day on which the Marketing Agent receives a valid purchase order is referred to
as the purchase order date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">By placing a purchase order, an Authorized
Participant agrees to deposit Treasuries, cash, or a combination of Treasuries and cash, as described below.&nbsp;Prior to the
delivery of baskets for a purchase order, the Authorized Participant must also have wired to the Custodian the non-refundable transaction
fee due for the purchase order. Authorized Participants may not withdraw a creation request, except as otherwise set forth in the
procedures in the Authorized Participant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The manner by which creations are made
is dictated by the terms of the Authorized Participant Agreement. By placing a purchase order, an Authorized Participant agrees
to (1)&nbsp;deposit Treasuries, cash or a combination of Treasuries and cash with the Custodian, and (2)&nbsp;if required by USCF
in its sole discretion, enter into or arrange for a block trade, an exchange for physical or exchange for swap, or any other OTC
energy transaction (through itself or a designated acceptable broker) with UNL for the purchase of a number and type of futures
contracts at the closing settlement price for such contracts on the purchase order date. If an Authorized Participant fails to
consummate (1)&nbsp;and (2), the order shall be cancelled. The number and type of contracts specified shall be determined by USCF,
in its sole discretion, to meet UNL&rsquo;s investment objective and shall be purchased as a result of the Authorized Participant&rsquo;s
purchase of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Determination of Required Deposits </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The total deposit required to create
each basket (&ldquo;Creation Basket Deposit&rdquo;) is the amount of Treasuries and/or cash that is in the same proportion to
the total assets of UNL (net of estimated accrued but unpaid fees, expenses and other liabilities) on the purchase order date
as the number of shares to be created under the purchase order is in proportion to the total number of shares outstanding on the
purchase order dates.&nbsp;USCF determines, directly in its sole discretion or in consultation with the Administrator, the requirements
for Treasuries and the amount of cash, including the maximum permitted remaining maturity of a Treasury and proportions of Treasury
and cash that may be included in deposits to create baskets.&nbsp;The Marketing Agent will publish such requirements at the beginning
of each business day.&nbsp;The amount of cash deposit required is the difference between the aggregate market value of the Treasuries
required to be included in a Creation Basket Deposit as of 4:00 p.m. New York time on the date the order to purchase is properly
received and the total required deposit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Delivery of Required Deposits </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">An Authorized Participant who places
a purchase order is responsible for transferring to UNL&rsquo;s account with the Custodian the required amount of Treasuries and
cash by the end of the third business day following the purchase order date.&nbsp;Upon receipt of the deposit amount, the Administrator
directs DTC to credit the number of baskets ordered to the Authorized Participant&rsquo;s DTC account on the third business day
following the purchase order date.&nbsp;The expense and risk of delivery and ownership of Treasuries until such Treasuries have
been received by the Custodian on behalf of UNL shall be borne solely by the Authorized Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Because orders to purchase baskets must
be placed by 12:00 p.m., New York time, but the total payment required to create a basket during the continuous offering period
will not be determined until after 4:00 p.m. New&nbsp;York time on the date the purchase order is received, Authorized Participants
will not know the total amount of the payment required to create a basket at the time they submit an irrevocable purchase order
for the basket. UNL&rsquo;s per share NAV and the total amount of the payment required to create a basket could rise or fall substantially
between the time an irrevocable purchase order is submitted and the time the amount of the purchase price in respect thereof is
determined.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Rejection of Purchase Orders </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF acting by itself or through the
Marketing Agent shall have the absolute right but no obligation to reject a purchase order or a Creation Basket Deposit if:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>it determines that the investment alternative available to UNL at that time will not enable it to meet its investment objective;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>it determines that the purchase order or the Creation Basket Deposit is not in proper form;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>it believes that the purchase order or the Creation Basket Deposit would have adverse tax consequences to UNL, the limited
partners or its shareholders;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>the acceptance or receipt of the Creation Basket Deposit would, in the opinion of counsel to USCF, be unlawful; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>circumstances outside the control of USCF, Marketing Agent or Custodian make it, for all practical purposes, not feasible to
process creations of baskets.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">None of USCF, the Marketing Agent or
the Custodian will be liable for the rejection of any purchase order or Creation Basket Deposit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Redemption Procedures </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The procedures by which an Authorized
Participant can redeem one or more baskets mirror the procedures for the creation of baskets.&nbsp;On any business day, an Authorized
Participant may place an order with the Marketing Agent to redeem one or more baskets.&nbsp;Redemption orders must be placed by
12:00 p.m. New York time or the close of regular trading on the NYSE Arca, whichever is earlier.&nbsp;A redemption order so received
will be effective on the date it is received in satisfactory form by the Marketing Agent (&ldquo;Redemption Order Date&rdquo;).&nbsp;The
redemption procedures allow Authorized Participants to redeem baskets and do not entitle an individual shareholder to redeem any
shares in an amount less than a Redemption Basket, or to redeem baskets other than through an Authorized Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">By placing a redemption order, an Authorized
Participant agrees to deliver the baskets to be redeemed through DTC&rsquo;s book-entry system to UNL, as described below.&nbsp;Prior
to the delivery of the redemption distribution for a redemption order, the Authorized Participant must also have wired to UNL&rsquo;s
account at the Custodian the non-refundable transaction fee due for the redemption order.&nbsp;An Authorized Participant may not
withdraw a redemption order, except as otherwise set forth in the procedures in the Authorized Participant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The manner by which redemptions are made
is dictated by the terms of the Authorized Participant Agreement. By placing a redemption order, an Authorized Participant agrees
to (1)&nbsp;deliver the Redemption Basket to be redeemed through DTC&rsquo;s book-entry system to UNL&rsquo;s account with the
Custodian not later than 3:00 p.m. New York time on the third business day following the effective date of the redemption order
(&ldquo;Redemption Distribution Date&rdquo;), and (2)&nbsp;if required by USCF in its sole discretion, enter into or arrange for
a block trade, an exchange for physical or exchange for swap, or any other OTC energy transaction (through itself or a designated
acceptable broker) with UNL for the sale of a number and type of futures contracts at the closing settlement price for such contracts
on the Redemption Order Date. If an Authorized Participant fails to consummate (1)&nbsp;and (2)&nbsp;above, the order shall be
cancelled. The number and type of contracts specified shall be determined by USCF, in its sole discretion, to meet UNL&rsquo;s
investment objective and shall be sold as a result of the Authorized Participant&rsquo;s sale of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Determination of Redemption Distribution</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The redemption distribution from UNL
consists of a transfer to the redeeming Authorized Participant of an amount of Treasuries and/or cash that is in the same proportion
to the total assets of UNL (net of estimated accrued but unpaid fees, expenses and other liabilities) on the date the order to
redeem is properly received as the number of shares to be redeemed under the redemption order is in proportion to the total number
of shares outstanding on the date the order is received.&nbsp;USCF, directly or in consultation with the Administrator, determines
the requirements for Treasuries and the amounts of cash, including the maximum permitted remaining maturity of a Treasury, and
the proportions of Treasuries and cash that may be included in distributions to redeem baskets.&nbsp;The Marketing Agent will publish
an estimate of the redemption distribution per basket as of the beginning of each business day.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Delivery of Redemption Distribution</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The redemption distribution due from
UNL will be delivered to the Authorized Participant by 3:00 p.m. New&nbsp;York time on the third business day following the redemption
order date if, by 3:00 p.m. New York time on such third business day, UNL&rsquo;s DTC account has been credited with the baskets
to be redeemed.&nbsp;If UNL&rsquo;s DTC account has not been credited with all of the baskets to be redeemed by such time, the
redemption distribution will be delivered to the extent of whole baskets received.&nbsp;Any remainder of the redemption distribution
will be delivered on the next business day to the extent of remaining whole baskets received if UNL receives the fee applicable
to the extension of the redemption distribution date which USCF may, from time to time, determine and the remaining baskets to
be redeemed are credited to UNL&rsquo;s DTC account by 3:00 p.m. New York time on such next business day.&nbsp;Any further outstanding
amount of the redemption order shall be cancelled.&nbsp;Pursuant to information from USCF, the Custodian will also be authorized
to deliver the redemption distribution notwithstanding that the baskets to be redeemed are not credited to UNL&rsquo;s DTC account
by 3:00 p.m. New York time on the third business day following the redemption order date if the Authorized Participant has collateralized
its obligation to deliver the baskets through DTC&rsquo;s book entry-system on such terms as USCF may from time to time determine.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Suspension or Rejection of Redemption Orders</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF may, in its discretion, suspend
the right of redemption, or postpone the redemption settlement date, (1)&nbsp;for any period during which the NYSE Arca or the
NYMEX is closed other than customary weekend or holiday closings, or trading on the NYSE Arca or the NYMEX is suspended or restricted,
(2)&nbsp;for any period during which an emergency exists as a result of which delivery, disposal or evaluation of Treasuries is
not reasonably practicable, or (3)&nbsp;for such other period as USCF determines to be necessary for the protection of the limited
partners or shareholders.&nbsp;For example, USCF may determine that it is necessary to suspend redemptions to allow for the orderly
liquidation of UNL&rsquo;s assets at an appropriate value to fund a redemption.&nbsp;If USCF has difficulty liquidating its positions,
<I>e.g</I>., because of a market disruption event in the futures markets, a suspension of trading by the exchange where the futures
contracts are listed or an unanticipated delay in the liquidation of a position in an OTC contract, it may be appropriate to suspend
redemptions until such time as such circumstances are rectified.&nbsp;None of USCF, the Marketing Agent, the Administrator, or
the Custodian will be liable to any person or in any way for any loss or damages that may result from any such suspension or postponement.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Redemption orders must be made in whole
baskets. USCF will reject a redemption order if the order is not in proper form as described in the Authorized Participant Agreement
or if the fulfillment of the order, in the opinion of its counsel, might be unlawful.&nbsp;USCF may also reject a redemption order
if the number of shares being redeemed would reduce the remaining outstanding shares to 100,000 shares (<I>i.e.</I>, two baskets)
or less.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Creation and Redemption Transaction Fee</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">To compensate UNL for its
expenses in connection with the creation and redemption of baskets, an Authorized Participant is required to pay a
transaction fee to UNL of $350, through April 30, 2016,&nbsp;per order to create or redeem baskets, regardless of the number
of baskets in such order. Effective as of May 1, 2016, the transaction fee paid by an Authorized Participant to UNL will be
set at $350. An order may include multiple baskets. The transaction fee may be reduced, increased or otherwise changed by
USCF. USCF shall notify DTC of any change in the transaction fee and will not implement any increase in the fee for the
redemption of baskets until 30 days after the date of notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Tax Responsibility </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Authorized Participants are responsible
for any transfer tax, sales or use tax, stamp tax, recording tax, value added tax or similar tax or governmental charge applicable
to the creation or redemption of baskets, regardless of whether or not such tax or charge is imposed directly on the Authorized
Participant, and agree to indemnify USCF and UNL if they are required by law to pay any such tax, together with any applicable
penalties, additions to tax and interest thereon.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><I>Secondary Market Transactions</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As noted, UNL creates and redeems shares
from time to time, but only in one or more Creation Baskets or Redemption Baskets.&nbsp;The creation and redemption of baskets
are only made in exchange for delivery to UNL or the distribution by UNL of the amount of Treasuries and cash represented by the
baskets being created or redeemed, the amount of which will be based on the aggregate NAV of the number of shares included in the
baskets being created or redeemed determined on the day the order to create or redeem baskets is properly received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">As discussed above, Authorized Participants
are the only persons that may place orders to create and redeem baskets. Authorized Participants must be registered broker-dealers
or other securities market participants, such as banks and other financial institutions that are not required to register as broker-dealers
to engage in securities transactions.&nbsp;An Authorized Participant is under no obligation to create or redeem baskets, and an
Authorized Participant is under no obligation to offer to the public shares of any baskets it does create.&nbsp;Authorized Participants
that do offer to the public shares from the baskets they create will do so at per-share offering prices that are expected to reflect,
among other factors, the trading price of the shares on the NYSE Arca, the NAV of UNL at the time the Authorized Participant purchased
the Creation Baskets and the per share NAV of the shares at the time of the offer of the shares to the public, the supply of and
demand for shares at the time of sale, and the liquidity of the Futures Contract market and the market for Other Natural Gas-Related
Investments.&nbsp;The prices of shares offered by Authorized Participants are expected to fall between UNL&rsquo;s per share NAV
and the trading price of the shares on the NYSE Arca at the time of sale.&nbsp;Shares initially comprising the same basket but
offered by Authorized Participants to the public at different times may have different offering prices. An order for one or more
baskets may be placed by an Authorized Participant on behalf of multiple clients. Authorized Participants who make deposits with
UNL in exchange for baskets receive no fees, commissions or other form of compensation or inducement of any kind from either UNL
or USCF, and no such person has any obligation or responsibility to USCF or UNL to effect any sale or resale of shares.&nbsp;Shares
trade in the secondary market on the NYSE Arca. Shares may trade in the secondary market at prices that are lower or higher relative
to their per share NAV.&nbsp;The amount of the discount or premium in the trading price relative to the per share NAV may be influenced
by various factors, including the number of investors who seek to purchase or sell shares in the secondary market and the liquidity
of the Futures Contracts market and the market for Other Natural Gas-Related Investments. While the shares trade during the core
trading session on the NYSE Arca until 4:00 p.m. New York time, liquidity in the market for Futures Contracts and Other Natural
Gas-Related Investments may be reduced after the close of the NYMEX at 2:30 p.m. New York time. As a result, during this time,
trading spreads, and the resulting premium or discount, on the shares may widen.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_051"></A>Use of Proceeds</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF causes UNL to transfer the proceeds
from the sale of Creation Baskets to the Custodian or other custodian for trading activities. USCF will invest UNL&rsquo;s assets
in Futures Contracts and Other Natural Gas-Related Investments and investments in Treasuries, cash and/or cash equivalents. When
UNL purchases a Futures Contract and certain exchange-traded Other Natural Gas-Related Investments, UNL is required to deposit
typically 5% to 30% with the selling FCM on behalf of the exchange a portion of the value of the contract or other interest as
security to ensure payment for the obligation under Natural Gas Interests at maturity. This deposit is known as initial margin.
Counterparties in transactions in OTC contracts will generally impose similar collateral requirements on UNL. USCF will invest
the assets that remain after margin and collateral are posted in Treasuries, cash and/or cash equivalents subject to these margin
and collateral requirements. USCF has sole authority to determine the percentage of assets that are:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>held on deposit with the FCM or other custodian,</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>used for other investments, and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>held in bank accounts to pay current obligations and as reserves.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">Ongoing margin and collateral payments
will generally be required for both exchange-traded and OTC contracts based on changes in the value of the Natural Gas Interests.
Furthermore, ongoing collateral requirements with respect to OTC contracts are negotiated by the parties, and may be affected by
overall market volatility, volatility of the underlying commodity or index, the ability of the counterparty to hedge its exposure
under a Natural Gas Interest and each party&rsquo;s creditworthiness. In light of the differing requirements for initial payments
under exchange-traded and OTC contracts and the fluctuating nature of ongoing margin and collateral payments, it is not possible
to estimate what portion of UNL&rsquo;s assets will be posted as margin or collateral at any given time. The Treasuries, cash and
cash equivalents held by UNL will constitute reserves that will be available to meet ongoing margin and collateral requirements.
All interest income will be used for UNL&rsquo;s benefit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A FCM, counterparty, government agency
or commodity exchange could increase margin or collateral requirements applicable to UNL to hold trading positions at any time.&nbsp;Moreover,
margin is merely a security deposit and has no bearing on the profit or loss potential for any positions held.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The assets of UNL posted as margin for
Futures Contracts are held in segregated accounts pursuant to the CEA and CFTC regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt">If UNL enters into a swap agreement, UNL must
post both collateral and independent amounts to its swap counterparties. The amount of collateral UNL posts changes according to
the amounts owed by UNL to its counterparty on a given swap transaction, while independent amounts are fixed amounts posted by
UNL at the start of a swap transaction. Collateral and independent amounts posted to swap counterparties will be held by a third
party custodian.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_052"></A>INFORMATION YOU SHOULD KNOW </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This prospectus contains information
you should consider when making an investment decision about the shares. You may rely on the information contained in this prospectus.
Neither UNL nor USCF has authorized any person to provide you with different information and, if anyone provides you with different
or inconsistent information, you should not rely on it. This prospectus is not an offer to sell the shares in any jurisdiction
where the offer or sale of the shares is not permitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The information contained in this prospectus
was obtained from us and other sources believed by us to be reliable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">You should rely only on the information
contained in this prospectus or any applicable prospectus supplement or any information incorporated by reference to this prospectus.
We have not authorized anyone to provide you with any information that is different. If you receive any unauthorized information,
you must not rely on it. You should disregard anything we said in an earlier document that is inconsistent with what is included
in this prospectus or any applicable prospectus supplement or any information incorporated by reference to this prospectus. Where
the context requires, when we refer to this &ldquo;prospectus,&rdquo; we are referring to this prospectus and (if applicable) the
relevant prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">You should not assume that the information
in this prospectus or any applicable prospectus supplement is current as of any date other than the date on the front page of this
prospectus or the date on the front page of any applicable prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">We include cross references in this prospectus
to captions in these materials where you can find further related discussions. The table of contents tells you where to find these
captions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_053"></A>SUMMARY OF PROMOTIONAL AND SALES
MATERIAL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL uses the following sales material
it has prepared:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD><P STYLE="margin: 0">UNL&rsquo;s website, <I>www.uscfinvestments.com</I>;
                                         and</P>


</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD>UNL fact sheet found on UNL&rsquo;s website.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">The materials described above are not
a part of this prospectus or the registration statement of which this prospectus is a part and have been submitted to the staff
of the SEC for their review pursuant to Industry Guide 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_054"></A>INTELLECTUAL PROPERTY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF owns trademark registrations for
the UNITED STATES 12 MONTH NATURAL GAS FUND (U.S. Reg. No.&nbsp;3783071) for &ldquo;financial investment services in the field
of natural gas futures contracts, cash-settled options on natural gas futures contracts, forward contracts for natural gas, OTC
transactions based on the price of natural gas, and indices based on the foregoing,&rdquo; in use since November&nbsp;18, 2009,
UNL UNITED STATES 12&nbsp;MONTH NATURAL GAS FUND, LP (and 12 and Flame Design) (U.S. Reg. No.&nbsp;4440925) for &ldquo;financial
investment services in the field of natural gas futures contracts, cash-settled options on natural gas futures contracts, forward
contracts for natural gas, OTC transactions based on the price of natural gas, and indices based on the foregoing&rdquo; in use
since September&nbsp;30, 2012 and UNL UNITED STATES 12 MONTH NATURAL GAS FUND, LP and Design (U.S. Reg. No.&nbsp;3817685) &ldquo;financial
investment services in the field of natural gas futures contracts, cash-settled options on natural gas futures contracts, forward
contracts for natural gas, OTC transactions based on the price of natural gas, and indices based on the foregoing&rdquo; in use
since November&nbsp;18, 2009. USCF relies upon these trademarks through which it markets its services and strives to build and
maintain brand recognition in the market and among current and potential investors.&nbsp;So long as USCF continues to use these
trademarks to identify its services, without challenge from any third party, and properly maintains and renews the trademark registrations
under applicable laws, rules and regulations, it will continue to have indefinite protection for these trademarks under current
laws, rules and regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF owns trademark registrations for
USCF (U.S. Reg. No.&nbsp;3638987) for &ldquo;Fund investment services,&rdquo; in use since June&nbsp;24, 2008, and USCF UNITED
STATES COMMODITY FUNDS LLC&nbsp;&amp; Design (U.S. Reg. No.&nbsp;4304004) for &ldquo;Fund investment services,&rdquo; in use since
June&nbsp;24, 2008. USCF relies upon these trademarks through which it markets its services and strives to build and maintain brand
recognition in the market and among current and potential investors.&nbsp;So long as USCF continues to use these trademarks to
identify its services, without challenge from any third party, and properly maintains and renews the trademark registrations under
applicable laws, rules and regulations; it will continue to have indefinite protection for these trademarks under current laws,
rules and regulations.&nbsp;USCF has been granted two patents Nos. 7,739,186 and 8,019,675, for systems and methods for an exchange
traded fund (ETF) that tracks the price of one or more commodities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_055"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">USCF has filed on behalf of UNL
a registration statement on Form S-1 with the SEC under the 1933&nbsp;Act. This prospectus does not contain all of the information
set forth in the registration statement (including the exhibits to the registration statement), parts of which have been omitted
in accordance with the rules and regulations of the SEC. For further information about UNL or the shares, please refer to the
registration statement, which you may inspect, without charge, at the public reference facilities of the SEC at the below address
or online at <I>www.sec.gov</I>, or obtain at prescribed rates from the public reference facilities of the SEC at the below address.
Information about UNL and the shares can also be obtained from UNL&rsquo;s website, which is <I>www.uscfinvestments.com</I>. UNL&rsquo;s
website address is only provided here as a convenience to you and the information contained on or connected to the website is
not part of this prospectus or the registration statement of which this prospectus is part. UNL is subject to the informational
requirements of the Exchange Act and USCF and UNL will each, on behalf of UNL, file certain reports and other information with
the SEC. USCF will file an updated prospectus annually for UNL pursuant to the 1933 Act. The reports and other information can
be inspected at the public reference facilities of the SEC located at 100 F Street, NE, Washington, D.C. 20549 and online at <I>www.sec.gov</I>.
You may also obtain copies of such material from the public reference facilities of the SEC at 100 F Street, NE, Washington, D.C.
20549, at prescribed rates. You may obtain more information concerning the operation of the public reference facilities of the
SEC by calling the SEC at 1-800-SEC-0330 or visiting online at <I>www.sec.gov</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_056"></A>STATEMENT REGARDING FORWARD-LOOKING
STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">This prospectus includes &ldquo;forward-looking
statements&rdquo; which generally relate to future events or future performance. In some cases, you can identify forward-looking
statements by terminology such as &ldquo;may,&rdquo; &ldquo;will,&rdquo; &ldquo;should,&rdquo; &ldquo;expect,&rdquo; &ldquo;plan,&rdquo;
&ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;estimate,&rdquo; &ldquo;predict,&rdquo; &ldquo;potential&rdquo; or the
negative of these terms or other comparable terminology. All statements (other than statements of historical fact) included in
this prospectus that address activities, events or developments that will or may occur in the future, including such matters as
changes in inflation in the United States, movements in the stock market, movements in U.S. and foreign currencies, and movements
in the commodities markets and indexes that track such movements, UNL&rsquo;s operations, USCF&rsquo;s plans and references to
UNL&rsquo;s future success and other similar matters, are forward-looking statements. These statements are only predictions. Actual
events or results may differ materially. These statements are based upon certain assumptions and analyses USCF has made based
on its perception of historical trends, current conditions and expected future developments, as well as other factors appropriate
in the circumstances. Whether or not actual results and developments will conform to USCF&rsquo;s expectations and predictions,
however, is subject to a number of risks and uncertainties, including the special considerations discussed in this prospectus,
general economic, market and business conditions, changes in laws or regulations, including those concerning taxes, made by governmental
authorities or regulatory bodies, and other world economic and political developments. See &ldquo;Risk Factors Involved with an
Investment in UNL&rsquo;&rsquo; Consequently, all the forward-looking statements made in this prospectus are qualified by these
cautionary statements, and there can be no assurance that the actual results or developments USCF anticipates will be realized
or, even if substantially realized, that they will result in the expected consequences to, or have the expected effects on, UNL&rsquo;s
operations or the value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; text-align: center"><B><A NAME="a_057"></A>INCORPORATION BY REFERENCE OF CERTAIN
INFORMATION </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">We are a reporting company and file annual,
quarterly and current reports and other information with the SEC. The rules of the SEC allow us to &ldquo;incorporate by reference&rdquo;
information that we file with them, which means that we can disclose important information to you by referring you to those documents.
The information incorporated by reference is an important part of this prospectus. This prospectus incorporates by reference the
documents set forth below that have been previously filed with the SEC:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 4.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt"></TD><TD STYLE="width: 18.35pt">&bull;</TD><TD><P STYLE="margin: 0">Annual Report on Form 10-K for
                                         the fiscal year ended December&nbsp;31, 2015, filed with the SEC on March 24, 2016.</P>


</TD></TR>          <TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-size: 5pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 5pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 5pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&bull;</TD><TD>Quarterly Report on Form 10-Q for the three months ended March 31, 2016, filed with the SEC
                              on May 11, 2016.</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">We will provide to each person to whom
a prospectus is delivered, including any beneficial owner, a copy of these filings at no cost, upon written or oral request at
the following address or telephone number:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center">United States 12 Month Natural Gas Fund,
LP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Attention: John P. Love</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1999 Harrison Street, Suite 1530</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Oakland, California 94612</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(510) 522-9600</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><B><A NAME="a_058"></A>Privacy Policy </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL and USCF may collect or have access
to certain nonpublic personal information about current and former investors. Nonpublic personal information may include information
received from investors, such as an investor&rsquo;s name, social security number and address, as well as information received
from brokerage firms about investor holdings and transactions in shares of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL and USCF do not disclose nonpublic
personal information except as required by law or as described in their Privacy Policy. In general, UNL and USCF restrict access
to the nonpublic personal information they collect about investors to those of their and their affiliates&rsquo; employees and
service providers who need access to such information to provide products and services to investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">UNL and USCF maintain safeguards that
comply with federal law to protect investors&rsquo; nonpublic personal information. These safeguards are reasonably designed to
(1)&nbsp;ensure the security and confidentiality of investors&rsquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">records and information, (2)&nbsp;protect against any anticipated
threats or hazards to the security or integrity of investors&rsquo; records and information, and (3)&nbsp;protect against unauthorized
access to or use of investors&rsquo; records or information that could result in substantial harm or inconvenience to any investor.
Third-party service providers with whom UNL and USCF share nonpublic personal information about investors must agree to follow
appropriate standards of security and confidentiality, which includes safeguarding such nonpublic personal information physically,
electronically and procedurally.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">A copy of UNL and USCF&rsquo;s current
Privacy Policy is provided to investors annually and is also available upon request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_059"></A>APPENDIX A </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-align: center"><B><A NAME="a_060"></A>Glossary of Defined Terms </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt">In this prospectus, each of the following
terms have the meanings set forth after such term:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>1933 Act:</B> The Securities Act of
1933.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Administrator:</B> Brown Brothers
Harriman&nbsp;&amp; Co.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Authorized Participant:</B> One that
purchases or redeems Creation Baskets or Redemption Baskets, respectively, from or to UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Benchmark Futures Contract:</B> The
near month contract to expire and the contracts for the following eleven months for a total of 12 consecutive months&rsquo; contracts
on natural gas traded on the NYMEX, unless the near month contract is within two weeks of expiration, in which case the Benchmark
Futures Contract is the next month contract to expire and the contracts for the following eleven consecutive months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>BNO:</B> United States Brent Oil Fund,
LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Business Day:</B> Any day other than
a day when any of the NYSE Arca, the NYMEX or the New York Stock Exchange is closed for regular trading.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>CFTC:</B> Commodity Futures Trading
Commission, an independent agency with the mandate to regulate commodity futures and options in the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Cleared Swap Contract:</B> A financial
contract, whose value is designed to track the return on stocks, bonds, currencies, commodities, or some other benchmark, that
is submitted to a central clearinghouse after it is either traded OTC or on an exchange or other trading platform.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Code:</B> Internal Revenue Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Commodity Pool:</B> An enterprise
in which several individuals contribute funds in order to trade futures or future options collectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Commodity Pool Operator or CPO:</B>
Any person engaged in a business which is of the nature of an investment trust, syndicate, or similar enterprise, and who, in connection
therewith, solicits, accepts, or receives from others, funds, securities, or property, either directly or through capital contributions,
the sale of stock or other forms of securities, or otherwise, for the purpose of trading in any commodity for future delivery or
commodity option on or subject to the rules of any contract market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>CPER:</B> United States Copper Index
Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Creation Basket:</B> A block of 50,000
shares used by UNL to issue shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Custodian:</B> Brown Brothers Harriman&nbsp;&amp;
Co.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>DNO:</B> United States Short Oil Fund,
LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Dodd-Frank Act</B>: The Dodd-Frank
Wall Street Reform and Consumer Protection Act that was signed into law on July&nbsp;21, 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>DTC:</B> The Depository Trust Company.
DTC will act as the securities depository for the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B>DTC Participant:</B> An entity that has
an account with DTC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>DTEF:</B> A derivatives transaction
execution facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Exchange Act:</B> The Securities Exchange
Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Exchange for Related Position (EFRP):</B>
An off market transaction which involves the swapping (or exchanging) of an over-the-counter (OTC) position for a futures position.
The OTC transaction must be for the same or similar quantity or amount of a specified commodity, or a substantially similar commodity
or instrument. The OTC side of the EFRP can include swaps, swap options, or other instruments traded in the OTC market. In order
that an EFRP transaction can take place, the OTC side and futures components must be &ldquo;substantially similar&rdquo; in terms
of either value and or quantity. The net result is that the OTC position (and the inherent counterparty credit exposure) is transferred
from the OTC market to the futures market. EFRPs can also work in reverse, where a futures position can be reversed and transferred
to the OTC market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>FINRA:</B> Financial Industry Regulatory
Authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Futures Contracts:</B> Futures contracts
for natural gas that are traded on the NYMEX, ICE Futures or other U.S. and foreign exchanges.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>ICE Futures:</B> The leading electronic
regulated futures and options exchange for global energy markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Indirect Participants:</B> Banks,
brokers, dealers and trust companies that clear through or maintain a custodial relationship with a DTC Participant, either directly
or indirectly.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Limited Liability Company (LLC):</B>
A type of business ownership combining several features of corporation and partnership structures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>LP Agreement:</B> The Second Amended
and Restated Agreement of Limited Partnership dated as of March&nbsp;1, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Margin:</B> The amount of equity required
for an investment in futures contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Marketing Agent:</B> ALPS Distributors,
Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>mmBTU:</B> 10,000&nbsp;million British
thermal shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>NAV:</B> Net asset value of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>NFA:</B> National Futures Association.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>New York Mercantile Exchange (NYMEX):</B>
The primary exchange on which futures contracts are traded in the U.S. UNL expects to invest primarily in futures contracts, and
particularly in futures contracts traded on the NYMEX. UNL expressly disclaims any association with the Exchange or endorsement
of UNL by the Exchange and acknowledges that &ldquo;NYMEX&rdquo; and &ldquo;New York Mercantile Exchange&rdquo; are registered
trademarks of such Exchange.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Option:</B> The right, but not the
obligation, to buy or sell a futures contract or forward contract at a specified price on or before a specified date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Natural Gas Interests:</B> Futures
Contracts and Other Natural Gas-Related Investments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B>Other Natural Gas-Related Investments:</B>
Natural Gas-Related Investments other than Futures Contracts such as cash-settled options on Futures Contracts, forward contracts
for natural gas, cleared swap contracts and non-exchange traded (&ldquo;OTC&rdquo;) transactions that are based on the price of
natural gas, crude oil, and other petroleum-based fuels, as well as futures contracts for crude oil, heating oil, gasoline, and
other petroleum-based fuels and indices based on the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>OTC Derivative:</B> A financial contract,
whose value is designed to track the return on stocks, bonds, currencies, commodities, or some other benchmark, that is traded
OTC or off organized exchanges.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Prudential Regulators:</B> the CFTC,
the SEC and the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit
Insurance Corporation, the Farm Credit Administration and the Federal Housing Finance Agency, collectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Redemption Basket:</B> A block of
50,000 shares used by UNL to redeem shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Related Public Funds:</B> United States
Natural Gas Fund, LP (&ldquo;UNG&rdquo;); United States 12 Month Oil Fund, LP (&ldquo;USL&rdquo;); United States Brent Oil Fund,
LP (&ldquo;BNO&rdquo;); United States Diesel-Heating Oil Fund, LP (&ldquo;UHN&rdquo;); United States Gasoline Fund, LP (&ldquo;UGA&rdquo;);
United States Oil Fund, LP (&ldquo;USO&rdquo;); United States Short Oil Fund, LP (&ldquo;DNO&rdquo;); and all series of United
States Commodity Index Funds Trust, United States Agriculture Index Fund (&ldquo;USAG&rdquo;); United States Copper Index Fund
(&ldquo;CPER&rdquo;); and United States Commodity Index Fund (&ldquo;USCI&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>SEC:</B> Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Secondary Market:</B> The stock exchanges
and the OTC market. Securities are first issued as a primary offering to the public. When the securities are traded from that first
holder to another, the issues trade in these secondary markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Shareholders:</B> Holder of Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Shares: </B>Common shares representing
fractional undivided beneficial interests in UNG.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Spot Contract:</B> A cash market transaction
in which the buyer and seller agree to the immediate purchase and sale of a commodity, usually with a two-day settlement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Swap Contract:</B> Swap transactions
generally involve contracts between two parties to exchange a stream of payments computed by reference to a notional amount and
the price of the asset that is the subject of the swap. Some swap transactions are cleared through central counterparties. These
transactions, known as cleared swaps, involve two counterparties first agreeing to the terms of a swap transaction, then submitting
the transaction to a clearing house that acts as the central party. Swap transactions that are not cleared through central counterparties
are called &ldquo;uncleared&rdquo; or &ldquo;OTC&rdquo; swaps.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Tracking Error:</B> Possibility that
the daily NAV of UNL will not track the price of natural gas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Treasuries:</B> Obligations of the
U.S. government with remaining maturities of 2 years or less.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>UGA:</B> United States Gasoline Fund,
LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>UHN:</B> United States Diesel-Heating
Oil Fund, LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>UNG:</B> United States Natural Gas
Fund, LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B></B></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt"><B>UNL:</B> United States 12 Month Natural
Gas Fund, LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>USAG:</B> United States Agriculture
Index Fund</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>USCI</B>: United States Commodity
Index Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>USL:</B> United States 12 Month Oil
Fund, LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>USCF:</B> United States Commodity
Funds LLC (the general partner), a Delaware limited liability company, which is registered as a CPO, who controls the investments
and other decisions of UNL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>USO:</B> United States Oil Fund, LP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>Valuation Day:</B> Any day as of which
UNL calculates its NAV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 24.5pt"><B>You:</B> The owner of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
