<SEC-DOCUMENT>0001171200-16-000159.txt : 20160331
<SEC-HEADER>0001171200-16-000159.hdr.sgml : 20160331
<ACCEPTANCE-DATETIME>20160331170558
ACCESSION NUMBER:		0001171200-16-000159
CONFORMED SUBMISSION TYPE:	POS AM
PUBLIC DOCUMENT COUNT:		10
FILED AS OF DATE:		20160331
DATE AS OF CHANGE:		20160331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			United States 12 Month Oil Fund, LP
		CENTRAL INDEX KEY:			0001405528
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		IRS NUMBER:				260431897
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		POS AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-195437
		FILM NUMBER:		161543969

	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>POS AM
<SEQUENCE>1
<FILENAME>i00185_usl-posam.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>As filed with
the Securities and Exchange Commission on March 31, 2016</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 10pt"><B>Registration
No. 333- 195437</B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><FONT STYLE="font-size: 14pt"><B>UNITED
STATES</B></FONT><BR>
<FONT STYLE="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT><BR>
<FONT STYLE="font-size: 12pt"><B>Washington, D.C. 20549</B></FONT></P>

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    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><FONT STYLE="font-size: 18pt"><B>POST-EFFECTIVE
AMENDMENT NO. 2 </B><BR>
<B>to </B><BR>
<B>FORM S-1</B></FONT><BR>
<FONT STYLE="font-size: 10pt"><B>REGISTRATION STATEMENT</B></FONT><BR>
<FONT STYLE="font-size: 10pt"><B><I>UNDER</I></B></FONT><BR>
<FONT STYLE="font-size: 10pt"><B><I>THE SECURITIES ACT OF 1933</I></B></FONT></P>

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    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><FONT STYLE="font-size: 24pt"><B>UNITED
STATES 12 MONTH OIL FUND, LP</B></FONT><B><FONT STYLE="font-size: 10pt"> </FONT></B><BR>
<FONT STYLE="font-size: 10pt"><B>(Exact Name of Registrant as Specified in Its Charter)</B></FONT></P>

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    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

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    <TD STYLE="width: 34%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></td>
    <TD STYLE="width: 33%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>6770</B></FONT></td>
    <TD STYLE="width: 33%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>26-0431897</B></FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>(State or Other
    Jurisdiction of Incorporation or Organization)</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Primary Standard
    Industrial Classification Code Number)</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>(I.R.S. Employer
    Identification Number)</B></FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

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<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>United
    States 12 Month Oil Fund, LP</B><br>
    <B>1999 Harrison Street, Suite 1530</B><br>
    <B>Oakland, California 94612</B><br>
    <B>510.522.9600</B></FONT></td>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Carolyn
    M. Yu</B><br>
    <B>1999 Harrison Street, Suite 1530</B><br>
    <B>Oakland, California 94612</B><br>
    <B>510.522.9600</B></FONT></td></tr>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address, Including
    Zip Code, and Telephone Number, Including</B><br>
    <B>Area Code, of Registrant&rsquo;s Principal Executive Offices)</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Name, Address,
    Including Zip Code, and Telephone Number,</B><br>
    <B>Including Area Code, of Agent for Service)</B></FONT></td></tr>
</table>

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    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>Copies
to:</I></B><BR>
<B>James M. Cain, Esq.</B><BR>
<B>Sutherland Asbill &amp; Brennan LLP</B><BR>
<B>700 Sixth Street, N.W., Suite 700</B><BR>
<B>Washington, DC 20001-3980</B><BR>
<B>202.383.0100</B></FONT></P>

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    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Approximate
date of commencement of proposed sale to the public:</B> As soon as practicable after this registration statement becomes effective.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If the
only securities being registered on this form are being offered pursuant to dividend or interest reinvestment plans, check the
following box. <FONT STYLE="font-family: Wingdings">o</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt; letter-spacing: -0.15pt">If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under
the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check
the following box. <FONT STYLE="font-family: Wingdings">x</FONT> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the
same offering. <FONT STYLE="font-family: Wingdings">o</FONT> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If this
Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: Wingdings">o</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If this
Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become
effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. <FONT STYLE="font-family: Wingdings">o</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If this
Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional
securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. <FONT STYLE="font-family: Wingdings">o</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller
reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</FONT></P>

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<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 18%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></td>
    <TD STYLE="width: 55%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Wingdings">o</FONT></td>
    <TD STYLE="width: 24%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Wingdings">x</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Wingdings">o</FONT><FONT STYLE="font-size: 10pt">
    (Do not check if a smaller reporting company)</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Wingdings">o</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">The Registrant hereby amends this
Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a
further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with
Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Securities
and Exchange Commission, acting pursuant to said Section 8(a), may determine.</FONT></P>

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    <TD STYLE="width: 31%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Filed Pursuant to Rule 424(b)(3)</B></FONT></td></tr>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Registration No. 333-195437</B></FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B>PROSPECTUS </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>96,800,000
Shares</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>*Principal
U.S. Listing Exchange: NYSE Arca, Inc. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The United
States 12 Month Oil Fund, LP (&ldquo;USL&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;). USL&rsquo;s investment objective is to track a benchmark
of short-term oil futures contracts. USL pays its general partner, United States Commodity Funds LLC (&ldquo;USCF&rdquo;), a limited
liability company, a management fee and incurs operating costs. Both USCF and USL are located at 1999 Harrison Street, Suite 1530,
Oakland, CA 94612. The telephone number for both USCF and USL 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 $26.16 (the net asset value as of December 31, 2015), the investment
would have to generate 0.72% return or $0.12.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL is
an exchange traded fund. This means that most investors who decide to buy or sell shares of USL 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;USL&rdquo; and are bought and sold throughout the trading day at bid and ask prices like other publicly traded securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL&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 USL&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 USL&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 USL, 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%) of the gross proceeds of the offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 oil futures contracts in which USL 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 crude oil and the oil
futures contracts that serve as USL&rsquo;s investment benchmark. Investing in USL involves risks similar to those involved with
an investment directly in the oil market, the correlation risk described above, and other significant risks. See &ldquo;<B>Risk
Factors Involved with an Investment in USL</B>&rdquo; beginning on page 4.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The offering
of USL&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 and when
no suitable investments for USL are available or practicable. USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

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


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 29 AND A STATEMENT
OF THE PERCENTAGE RETURN NECESSARY TO BREAK EVEN, THAT IS, TO RECOVER THE AMOUNT OF YOUR INITIAL INVESTMENT, AT PAGE 30. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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
THE DESCRIPTION OF THE PRINCIPAL RISK FACTORS OF THIS INVESTMENT, AT PAGE 4. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>


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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; width: 93%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; width: 5%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Disclosure Document:</B></FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a001_v1"><FONT STYLE="font-size: 10pt">Prospectus Summary&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a002_v1"><FONT STYLE="font-size: 10pt">USL&rsquo;s Investment Objective and Strategy&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a003_v1"><FONT STYLE="font-size: 10pt">Principal Investment Risks of an Investment in USL&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a004_v1"><FONT STYLE="font-size: 10pt">USL&rsquo;s Fees and Expenses&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a005_v1"><FONT STYLE="font-size: 10pt">Risk Factors Involved with an Investment in USL&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a006_v1"><FONT STYLE="font-size: 10pt">Investment Risk&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a007_v1"><FONT STYLE="font-size: 10pt">Correlation Risk&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a008_v1"><FONT STYLE="font-size: 10pt">Tax Risk&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a009_v1"><FONT STYLE="font-size: 10pt">OTC Contract Risk&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a010_v1"><FONT STYLE="font-size: 10pt">Other Risks&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a011_v1"><FONT STYLE="font-size: 10pt">Additional Information about USL, its Investment Objective and Investments&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">14</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a012_v1"><FONT STYLE="font-size: 10pt">Impact of Contango and Backwardation on Total Returns&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">16</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a013_v1"><FONT STYLE="font-size: 10pt">What are Trading Policies of USL?&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">21</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a014_v1"><FONT STYLE="font-size: 10pt">Prior Performance of USL&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">22</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a015_v1"><FONT STYLE="font-size: 10pt">Composite Performance Data for USL&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">23</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a016_v1"><FONT STYLE="font-size: 10pt">USL&rsquo;s Operations&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">24</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a017_v1"><FONT STYLE="font-size: 10pt">USCF and its Management and Traders&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">24</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a018_v1"><FONT STYLE="font-size: 10pt">USL&rsquo;s Service Providers&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">27</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a019_v1"><FONT STYLE="font-size: 10pt">USL&rsquo;s Fees and Expenses&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">29</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a020_v1"><FONT STYLE="font-size: 10pt">Breakeven Analysis&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">30</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a021_v1"><FONT STYLE="font-size: 10pt">Conflicts of Interest&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">31</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a022_v1"><FONT STYLE="font-size: 10pt">Ownership or Beneficial Interests in USL&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">32</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a023_v1"><FONT STYLE="font-size: 10pt">USCF&rsquo;s Responsibilities and Remedies&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">32</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a024_v1"><FONT STYLE="font-size: 10pt">Liability and Indemnification&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">32</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a025_v1"><FONT STYLE="font-size: 10pt">Meetings&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">33</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a026_v1"><FONT STYLE="font-size: 10pt">Termination Events&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">33</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a027_v1"><FONT STYLE="font-size: 10pt">Provisions of Law&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">33</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a028_v1"><FONT STYLE="font-size: 10pt">Books and Records&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">34</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a029_v1"><FONT STYLE="font-size: 10pt">Statements, Filings and Reports&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">34</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a030_v1"><FONT STYLE="font-size: 10pt">Fiscal Year&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a031_v1"><FONT STYLE="font-size: 10pt">Governing Law; Consent to Delaware Jurisdiction&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a032_v1"><FONT STYLE="font-size: 10pt">Legal Matters&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a033_v1"><FONT STYLE="font-size: 10pt">U.S. Federal Income Tax Considerations&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">36</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a034_v1"><FONT STYLE="font-size: 10pt">Backup Withholding&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">44</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a035_v1"><FONT STYLE="font-size: 10pt">Other Tax Considerations&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">44</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a036_v1"><FONT STYLE="font-size: 10pt">Investment by ERISA Accounts&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">44</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a037_v1"><FONT STYLE="font-size: 10pt">Form of Shares&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">46</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a038_v1"><FONT STYLE="font-size: 10pt">Transfer of Shares&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">47</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a039_v1"><FONT STYLE="font-size: 10pt">What is the Plan of Distribution?&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">48</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a040_v1"><FONT STYLE="font-size: 10pt">Calculating Per Share NAV&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">49</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a041_v1"><FONT STYLE="font-size: 10pt">Creation and Redemption of Shares&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">50</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a042_v1"><FONT STYLE="font-size: 10pt">Use of Proceeds&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">54</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a043_v1"><FONT STYLE="font-size: 10pt">Information You Should Know&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">55</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a044_v1"><FONT STYLE="font-size: 10pt">Summary of Promotional and Sales Material&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">55</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a045_v1"><FONT STYLE="font-size: 10pt">Intellectual Property&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">56</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a046_v1"><FONT STYLE="font-size: 10pt">Where You Can Find More Information&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">56</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a047_v1"><FONT STYLE="font-size: 10pt">Statement Regarding Forward-Looking Statements&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">56</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a048_v1"><FONT STYLE="font-size: 10pt">Incorporation by Reference of Certain Information&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">57</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a049_v1"><FONT STYLE="font-size: 10pt">Privacy Policy&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">57</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a050_v1"><FONT STYLE="font-size: 10pt">Appendix A&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">A-1</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><A HREF="#i00185a051_v1"><FONT STYLE="font-size: 10pt">Glossary of Defined Terms&#9;</FONT></A></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">A-1</FONT></td></tr>
</table>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a001_v1"></A>PROSPECTUS
SUMMARY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>This
is only a summary of the prospectus and, while it contains material information about USL and its shares, it does not contain
or summarize all of the information about USL 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 USL&rdquo;
beginning on page 4, before making an investment decision about the shares. For a glossary of defined terms, see Appendix
A. </I></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">United
States 12 Month Oil Fund, LP (&ldquo;USL&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;).
USL 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;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a002_v1"></A>USL&rsquo;s Investment
Objective and Strategy </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The investment
objective of USL is for the daily changes in percentage terms of its per share net asset value (&ldquo;NAV&rdquo;) to reflect
the daily changes in percentage terms of the spot price of light, sweet crude oil delivered to Cushing, Oklahoma, as measured
by the daily changes in the average of the prices of specified short-term futures contracts on light, sweet crude oil called the
&ldquo;Benchmark Oil Futures Contracts,&rdquo; less USL&rsquo;s expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>What Are the &ldquo;Benchmark
Oil Futures Contracts&rdquo;? </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-right: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-size: 10pt">The Benchmark
Oil Futures Contracts are the futures contracts on light, sweet crude oil 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL seeks
to achieve its investment objective by investing primarily in futures contracts for light, sweet crude oil, other types of crude
oil, diesel-heating oil, gasoline, natural gas, and other petroleum-based fuels that are traded on the NYMEX, ICE Futures Exchange
or other U.S. and foreign exchanges (collectively, &ldquo;Oil Futures Contracts&rdquo;) and to a lesser extent, in order to comply
with regulatory requirements or in view of market conditions, other oil-related investments such as cash-settled options on Oil
Futures Contracts, forward contracts for oil, cleared swap contracts and non-exchange traded (&ldquo;over-the-counter&rdquo; or
&ldquo;OTC&rdquo;) transactions that are based on the price of oil, other petroleum-based fuels, Oil Futures Contracts and indices
based on the foregoing (collectively, &ldquo;Other Oil-Related Investments&rdquo;). Market conditions that USCF currently anticipates
could cause USL to invest in Other Oil-Related Investments include those allowing USL to obtain greater liquidity or to execute
transactions with more favorable pricing. (For convenience and unless otherwise specified, Oil Futures Contracts and Other Oil-Related
Investments collectively are referred to as &ldquo;Oil Interests&rdquo; in this prospectus.)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition,
USCF believes that market arbitrage opportunities will cause daily changes in USL&rsquo;s share price on the NYSE Arca on a percentage
basis to closely track daily changes in USL&rsquo;s per share NAV on a percentage basis. USCF further believes that the daily
changes in the average prices of the Benchmark Oil Futures Contracts have historically closely tracked the daily changes in prices
of light, sweet crude oil. USCF believes that the net effect of these relationships will be that the daily changes in the price
of USL&rsquo;s shares on the NYSE Arca on a percentage basis will closely track the daily changes in the spot price of a barrel
of light, sweet crude oil on a percentage basis, less USL&rsquo;s expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Specifically,
USL seeks to achieve its investment objective by investing so that the average daily percentage change in USL&rsquo;s NAV for
any period of 30 successive valuation days will be within plus/minus ten percent (10%) of the average daily percentage change
in the price of the Benchmark Oil Futures Contracts over the same period.</FONT></P>

</DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Investors
should be aware that USL&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 light, sweet crude oil or any particular futures contract based on light, sweet crude oil, <I>nor</I>
is USL&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 USL&rsquo;s shares during the past year relative
to a hypothetical direct investment in crude oil and, in the future, it is likely that the relationship between the market price
of USL&rsquo;s shares and changes in the spot prices of light, sweet crude oil 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 crude oil, which could be substantial.)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a003_v1"></A>Principal Investment Risks
of an Investment in USL </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">An investment
in USL 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 4.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Investors
may choose to use USL as a means of investing indirectly in crude oil. There are significant risks and hazards inherent in the
crude oil industry that may cause the price of crude oil to widely fluctuate.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">To the
extent that investors use USL as a means of indirectly investing in crude oil, there is the risk that the daily changes in the
price of USL&rsquo;s shares on the NYSE Arca on a percentage basis will not closely track the daily changes in the spot price
of light, sweet crude oil 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 USL&rsquo;s NAV; the changes in USL&rsquo;s NAV do not correlate closely with the changes in the average
price of the Benchmark Oil Futures Contracts, or the changes in the average price of the Benchmark Oil Futures Contracts do not
closely correlate with the changes in the cash or spot price of crude oil. This is a risk because if these correlations do not
exist, then investors may not be able to use USL as a cost-effective way to indirectly invest in crude oil or as a hedge against
the risk of loss in crude oil-related transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 crude oil 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 crude oil 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 crude oil 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 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 different monthly
contracts would tend to have a lower total 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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.</FONT></P>
</DIV>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL may
also invest in Other Oil-Related Investments, many of which are negotiated or &ldquo;OTC&rdquo; contracts that are not as liquid
as Oil Futures Contracts and expose USL to credit risk that its counterparty may not be able to satisfy its obligations to USL.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, USL generally does not distribute cash to limited partners or other shareholders.
You should not invest in USL if you will need cash distributions from USL to pay taxes on your share of income and gains of USL,
if any, or for any other reason.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">You will
have no rights to participate in the management of USL and will have to rely on the duties and judgment of USCF to manage USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 USL. USCF&rsquo;s persons are directors,
officers or employees of other entities that may compete with USL 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 USL and to those other entities. As a result of these
and other relationships, parties involved with USL have a financial incentive to act in a manner other than in the best interests
of USL and the shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a004_v1"></A>USL&rsquo;s Fees and Expenses
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>This
table describes the fees and expenses that you may pay if you buy and hold shares of USL. You should note that you may pay brokerage
commissions on purchases and sales of USL&rsquo;s shares, which are not reflected in the table. Authorized Participants will pay
applicable creation and redemption fees. See &ldquo;Creation and Redemption of Shares-<I>Creation and Redemption Transaction Fee,</I>&rdquo;
page 54. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Annual
Fund Operating Expenses (expenses that you pay each year as a </B><BR>
<B>percentage of the value of your investment)<SUP>(1)</SUP></B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="width: 80%; padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management
    Fees&#9;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.60</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%<SUP>(2)</SUP></FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Distribution
    Fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">None</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Other
    Fund Expenses&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.20</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Total
    Annual Fund Operating Expenses&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.79</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 98%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based
                                         on amounts for the year ended December 31, 2015. The individual expense amounts in dollar
                                         terms are shown in the table below.</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 80%; padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">433,957</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Professional
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">101,867</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Registration
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">N/A</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Brokerage
    commissions&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">19,025</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Licensing
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10,849</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Directors&rsquo;
    fees and insurance&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9,808</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 98%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         is contractually obligated to pay USCF a management fee, which is paid monthly, equal
                                         to 0.60% per annum of average daily net assets.</FONT></TD></TR></TABLE>

</DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a005_v1"></A>RISK
FACTORS INVOLVED WITH AN INVESTMENT IN USL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 USL&rsquo;s financial statements
and the related notes, that are incorporated by reference. See &ldquo;Incorporation By Reference of Certain Information,&rdquo;
page 57. </I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL&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 of the spot price of light, sweet crude oil delivered to Cushing, Oklahoma, as measured by the daily changes
in the price of 12 futures contract for light, sweet crude oil traded on the 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 Oil Futures Contracts&rdquo;), less
USL&rsquo;s expenses. USL seeks to achieve its investment objective through investments in futures contracts for light, sweet
crude oil, and other types of crude oil, diesel-heating oil, gasoline, natural gas and other petroleum-based fuels that are traded
on the NYMEX, ICE Futures or other U.S. and foreign exchanges (collectively, &ldquo;Futures Contracts&rdquo;) and Other Oil-Related
Investments such that the daily changes in its NAV, measured in percentage terms, will closely track the changes in the price
of the Benchmark Futures Contract, also measured in percentage terms. USL&rsquo;s investment strategy is designed to provide investors
with a cost-effective way to invest indirectly in light, sweet crude oil and to hedge against movements in the price of light,
sweet crude oil. An investment in USL involves investment risk similar to a direct investment in Futures Contracts and Other Oil-Related
Investments, and correlation risk, or the risk that investors purchasing shares to hedge against movements in the price of light,
sweet crude oil will have an efficient hedge only if the price they pay for their shares closely correlates with the price of
light, sweet crude oil. In addition to investment risk and correlation risk, an investment USL involves tax risks, OTC risks and
other risks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a006_v1"></A>Investment Risk </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>The
NAV of USL&rsquo;s shares relates directly to the value of the Benchmark Oil Futures Contracts and other assets held by USL and
fluctuations in the prices of these assets could materially adversely affect an investment in USL&rsquo;s shares. Past performance
is not necessarily indicative of futures results; all or substantially all of an investment in USL could be lost. </I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The net
assets of USL consist primarily of investments in Oil Futures Contracts and, to a lesser extent, in Other Oil-Related Investments.
The NAV of USL&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 light, sweet crude oil in the marketplace. Crude oil prices depend on local, regional and
global events or conditions that affect supply and demand for oil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Economic
conditions impacting light, sweet crude oil</I></B><I>.</I> The demand for crude oil 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 crude oil prices. Other factors that affect general economic conditions in the world or in a major region, such as changes
in population growth rates, periods of civil unrest, government austerity programs, or currency exchange rate fluctuations, can
also impact the demand for crude oil. Sovereign debt downgrades, defaults, inability to access debt markets due to credit or legal
constraints, liquidity crises, the breakup or restructuring of fiscal, monetary, or political systems such as the European Union,
and other events or conditions that impair the functioning of financial markets and institutions also may adversely impact the
demand for crude oil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Other
light, sweet crude oil demand-related factors</I></B><I>.</I> Other factors that may affect the demand for crude oil and therefore
its price, include technological improvements in energy efficiency; seasonal weather patterns, which affect the demand for crude
oil associated with heating and cooling; increased competitiveness of alternative energy sources that have so far generally not
been competitive with oil 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Other
light, sweet crude oil supply-related factors</I></B><I>.</I> Crude oil prices also vary depending on a number of factors affecting
supply. For example, increased supply from the development of new oil supply sources and technologies to enhance recovery from
existing sources tends to reduce crude oil prices to the extent such supply increases are not offset by commensurate growth in
demand. Similarly, increases in industry refining or petrochemical manufacturing capacity may impact the supply of crude oil.
World oil supply levels can also be affected by factors that reduce available supplies, such as adherence by member countries
to the Organization of the Petroleum Exporting Countries (&ldquo;OPEC&rdquo;) production quotas and the occurrence of wars, hostile
actions, natural disasters, disruptions in competitors&rsquo; operations, or unexpected unavailability of distribution channels
that may disrupt supplies.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Technological
change can also alter the relative costs for companies in the petroleum industry to find, produce, and refine oil and to manufacture
petrochemicals, which in turn may affect the supply of and demand for oil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Other
factors impacting the light, sweet crude oil market</I></B><I>.</I> The supply of and demand for crude oil 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Price
volatility may possibly cause the total loss of your investment</I></B><I>.</I> 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 in USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a007_v1"></A>Correlation Risk </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Investors
purchasing shares to hedge against movements in the price of crude oil will have an efficient hedge only if the price investors
pay for their shares closely correlates with the price of crude oil. Investing in USL&rsquo;s shares for hedging purposes involves
the following risks:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">The
                                         market price at which the investor buys or sells shares may be significantly less or
                                         more than NAV.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Daily
                                         percentage changes in NAV may not closely correlate with daily percentage changes in
                                         the average of the prices of the Benchmark Oil Future Contracts.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Daily
                                         percentage changes in the average of the prices of the Benchmark Oil Futures Contracts
                                         may not closely correlate with daily percentage changes in the price of light, sweet
                                         crude oil.</FONT></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL&rsquo;s
NAV per share will change throughout the day as fluctuations occur in the market value of USL&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 light, sweet crude oil
and the Benchmark Oil Futures Contract 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The NAV
of USL&rsquo;s shares may also be influenced by non-concurrent trading hours between the NYSE Arca and the various futures exchanges
on which crude oil 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 sweet light crude oil trade 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 global light, sweet crude market will be
reduced after the close of the NYMEX at 2:30 p.m. Eastern Time. As a result, during periods when the NYSE Arca is open and the
futures exchanges on which sweet, light crude oil 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">It is
possible that the daily percentage changes in USL&rsquo;s NAV per share may not closely correlate to daily percentage changes
in the average of the prices of the Benchmark Oil Futures Contracts. Non-correlation may be attributable to disruptions in the
market for light, sweet crude oil, the imposition of position or accountability limits by regulators or exchanges, or other extraordinary
circumstances. As USL approaches or reaches position limits with respect to the Benchmark Oil Futures Contracts and other Oil
Futures Contracts or in view of market conditions, USL may begin investing in Other Oil-Related Investments. In addition, USL
is not able to replicate exactly the changes in the average price of the Benchmark Oil Futures Contracts because the total return
generated by USL is reduced by expenses and transaction costs, including those incurred in connection with USL&rsquo;s trading
activities, and increased by interest income from USL&rsquo;s holdings of Treasuries (defined below). Tracking the Benchmark Oil
Futures Contracts requires trading of USL&rsquo;s portfolio with a view to tracking the Benchmark Oil Futures Contracts over time
and is dependent upon the skills of USCF and its trading principals, among other factors.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><I>Daily percentage changes
in the average price of the Benchmark Oil Futures Contracts may not correlate with daily percentage changes in the spot price
of light, sweet crude oil. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The correlation
between changes in the average prices of the Benchmark Oil Futures Contracts and the spot price of crude oil may at times be only
approximate. The degree of imperfection of correlation depends upon circumstances such as variations in the speculative oil market,
supply of and demand for Oil Futures Contracts (including the Benchmark Oil Futures Contracts) and Other Oil-Related Investments,
and technical influences in oil futures trading.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The design
of USL&rsquo;s Benchmark Oil Futures Contracts consists of the near month contract to expire and the contracts for the 11 following
months, which are changed to the next month contract to expire and the contracts for the 11 following months during one day each
month. In the event of a crude oil 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 crude oil prices the value of the benchmark contract would tend to rise as it approaches expiration. Conversely, in the event
of a crude oil 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 crude oil prices the value
of the benchmark contract would tend to decline as it approaches expiration. When compared to total return of other price indices,
such as the spot price of crude oil, the impact of backwardation and contango may cause the total return of USL&rsquo;s per share
NAV to vary significantly. Moreover, absent the impact of rising or falling oil prices, a prolonged period of contango could have
a significant negative impact on USL&rsquo;s per share NAV and total return and investors could lose part or all of their investment.
See &ldquo;Additional Information About USL, its Investment Objective and Investments&rdquo; for a discussion of the potential
effects of contango and backwardation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><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 Oil Futures Contracts. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Futures
contracts include typical and significant characteristics. Most significantly, the CFTC and U.S. designated contract markets,
such as the NYMEX and ICE Futures, have established accountability levels and position limits on the maximum net long or net short
futures contracts in commodity interests that any person or group of persons under common trading control (other than as a hedge,
which is not applicable to USL&rsquo;s investments) may hold, own or control. The net position is the difference between an individual
or firm&rsquo;s open long contracts and open short contracts in any one commodity. In addition, most U.S.-based futures exchanges
limit the daily price fluctuation for futures contracts. Currently, the ICE Futures imposes position and accountability limits
that are similar to those imposed by U.S.-based futures exchanges and also limits the maximum daily price fluctuation, while some
other non-U.S. futures exchanges have not adopted such limits.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Position
limits differ from accountability levels in that they represent fixed limits on the maximum number of futures contracts that any
person may hold and cannot allow such limits to be exceeded without express CFTC authority to do so. In addition to accountability
levels and position limits that may apply at any time, the Futures Exchanges may impose position limits on contracts held in the
last few days of trading in the near month contract to expire. It is unlikely that USL will run up against such position limits.
USL does not typically hold the near month contract in its Benchmark Oil Futures Contracts. In addition, USL&rsquo;s investment
strategy is to close out its positions during each rebalancing period in advance of the period right before expiration and purchase
new contracts. As such, USL does not anticipate that position limits that apply to the last few days prior to a contract&rsquo;s
expiration will impact it. For the year ended December 31, 2015, USL did not exceed position limits imposed by the NYMEX or ICE
Futures.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL
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 <I>bona fide </I>hedging
transactions; impose responsibilities on designated contract markets (&ldquo;DCMs&rdquo;) and swap execution facilities (&ldquo;SEFs&rdquo;)
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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, USL may be limited with respect to the size of its investments in any commodity 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 10 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 Limits Rules may affect
USL, but the effect may be substantial and adverse. By way of example, the Proposed Aggregation Requirements in combination with
the Position Limit Rules may negatively impact the ability of USL to meet its investment objective through limits that may inhibit
USCF&rsquo;s ability to sell additional Creation Baskets of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">All of
these limits may potentially cause a tracking error between the price of USL&rsquo;s shares and the average of the prices of the
Benchmark Oil Futures Contracts. This may in turn prevent investors from being able to effectively use USL as a way to hedge against
crude oil-related losses or as a way to indirectly invest in crude oil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL has
not limited the size of its offering and is committed to utilizing substantially all of its proceeds to purchase Futures Contracts
and Other Oil-Related Investments. If USL encounters accountability levels, position limits, or price fluctuation limits for Oil
Futures Contracts on the NYMEX or ICE Futures, it may then, if permitted under applicable regulatory requirements, purchase Oil
Futures Contracts on other exchanges that trade listed crude oil futures or enter into swaps or other transactions to meet its
investment objective. In addition, if USL exceeds accountability levels on either the NYMEX or ICE Futures and is required by
such exchanges to reduce its holdings, such reduction could potentially cause a tracking error between the price of USL&rsquo;s
shares and the average of the prices of the Benchmark Oil Futures Contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a008_v1"></A>Tax Risk </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL&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 its shares may exceed the amount
of cash or value of property (if any) distributed.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Due to
the application of the assumptions and conventions applied by USL in making allocations for tax purposes and other factors, an
investor&rsquo;s allocable share of USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><I>Items of income, gain,
deduction, loss and credit with respect to shares could be reallocated, and for taxable periods beginning after December 31, 2017,
USL could be liable for U.S. federal income tax, if the U.S. Internal Revenue Service (&ldquo;IRS&rdquo;) does not accept the
assumptions and conventions applied by USL in allocating those items, with potential adverse consequences for an investor. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The U.S.
tax rules pertaining to partnerships are complex and their application to large, publicly traded partnerships such as USL is in
many respects uncertain. USL 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
USL&rsquo;s allocation methods and require USL 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition,
for periods beginning after December 31, 2017, USL may be liable for U.S. federal income tax on any &ldquo;imputed understatement&rdquo;
of tax resulting from an adjustment as a result of an IRS audit. The amount of the imputed understatement generally includes increases
in allocations of items of income or gains to any investor and decreases in allocations of items of deduction, loss, or credit
to any investor without any offset for any corresponding reductions in allocations of items of income or gain to any investor
or increases in allocations of items of deduction, loss, or credit to any investor. If USL is required to pay any U.S. federal
income taxes on any imputed understatement, the resulting tax liability would reduce the net assets of USL and would likely have
an adverse impact on the value of the shares. Under certain circumstances, USL may be eligible to make an election to cause the
investors to take into account the amount of any imputed understatement, including any interest and penalties. The ability of
a publicly traded partnership such as USL to make this election is uncertain. If the election is made, USL would be required to
provide investors who owned beneficial interests in the shares in the year to which the adjusted allocations relate with a statement
setting forth their proportionate shares of the adjustment (&ldquo;Adjusted K-1s&rdquo;). The investors would be required to take
the adjustment into account in the taxable year in which the Adjusted K-1s are issued. The resulting tax liability on an investor
of taking the adjustment into account in the year in which the Adjusted K-1 is issued may be less favorable to the investor than
if the adjustment were taken into account in the reviewed year.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL has
received an opinion of counsel that, under current U.S. federal income tax laws, USL will be treated as a partnership that is
not taxable as a corporation for U.S. federal income tax purposes, provided that (i) at least 90 percent of USL&rsquo;s annual
gross income will be derived from (x) income and gains from commodities (not held as inventory) or futures, forwards, options,
swaps and other notional principal contracts with respect to commodities, and (y) interest income, (ii) USL is organized and operated
in accordance with its governing agreements and applicable law and (iii) USL does not elect to be taxed as a corporation for federal
income tax purposes. Although USCF anticipates that USL has satisfied and will continue to satisfy the &ldquo;qualifying income&rdquo;
requirement for all of its taxable years, that result cannot be assured. USL 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 USL 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, USL 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 USL as a corporation
could materially reduce the after-tax return on an investment in shares and could substantially reduce the value of the shares.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 USL on its income. Instead, USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">This
must be reported without regard to the amount (if any) of cash or property the shareholder receives as a distribution from USL
during the taxable year. A shareholder, therefore, may be allocated income or gain by USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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 USL. It is each shareholder&rsquo;s
responsibility to file the appropriate U.S. federal, state, local and foreign tax returns.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
certain circumstances, USL 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, USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a009_v1"></A>OTC Contract Risk </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A portion
of USL&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, OTC contracts could
expose USL in certain circumstances to significant losses in the event of trading abuses or financial failure by participants.
In addition, such regulations could impose new obligations on USL. As an example, as a result of such new regulations, if USL
enters into certain interest rate and credit default swaps, such swaps will be required to be centrally cleared. Other types of
swaps are expected to be required to be cleared in the future.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 USL, in which case USL could suffer significant losses on these contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If a
counterparty becomes bankrupt or otherwise fails to perform its obligations due to financial difficulties, USL may experience
significant delays in obtaining any recovery in a bankruptcy or other reorganization proceeding. USL may obtain only limited recovery
or may obtain no recovery in such circumstances.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a010_v1"></A>Other Risks </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 crude oil production or exports, or another major export, can also make
it difficult to liquidate a position. Because both Futures Contracts and Other Oil-Related Investments may be illiquid, USL&rsquo;s
Oil 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 USL 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">OTC contracts
that are not subject to clearing may be even less marketable than 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 USL&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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL is
not actively managed by conventional methods. Accordingly, if USL&rsquo;s investments in Oil Interests are declining in value,
USL 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 Oil Futures Contract. USCF will
seek to cause the NAV of USL&rsquo;s shares to track the Benchmark Oil Futures Contracts during periods in which its price is
flat or declining as well as when the price is rising.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL&rsquo;s
shares are listed for trading on the NYSE Arca under the market symbol &ldquo;USL.&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 USL&rsquo;s shares will continue
to be met or will remain unchanged.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Although
USL&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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
Delaware law, a limited partner might be held liable for USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A limited
partner will not be liable for assessments in addition to its initial capital investment in any of USL&rsquo;s shares. However,
a limited partner may be required to repay to USL any amounts wrongfully returned or distributed to it under some circumstances.
Under Delaware law, USL may not make a distribution to limited partners if the distribution causes USL&rsquo;s liabilities (other
than liabilities to partners on account of their partnership interests and nonrecourse liabilities) to exceed the fair value of
USL&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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><I>USCF is leanly staffed
and relies heavily on key personnel to manage USL and other funds. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In managing
and directing the day-to-day activities and affairs of USL, USCF relies heavily on Messrs. John P. Love and Stuart P. Crumbaugh.
If Messrs. Love or Crumbaugh were to leave or be unable to carry out their present responsibilities, it may have an adverse effect
on the management of USL. Furthermore, Messrs. Love or Crumbaugh are currently involved in the management of the Related Public
Funds.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. 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 USL, including their regulatory obligations.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL pays
brokerage charges of approximately 0.01% of average total net assets based on brokerage fees of $3.50 per buy or sell, management
fees of 0.60% of NAV on its average net assets, and OTC spreads and extraordinary expenses (<I>e.g.</I>,<I> </I>subsequent offering
expenses, other expenses not in the ordinary course of business, including the indemnification of any person against liabilities
and obligations to the extent permitted by law and required under the LP Agreement and under agreements entered into by USCF on
USL&rsquo;s behalf and the bringing and defending of actions at law or in equity and otherwise engaging in the conduct of litigation
and the incurring of legal expenses and the settlement of claims and litigation) that cannot be quantified.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">These
fees and expenses must be paid in all cases regardless of whether USL&rsquo;s activities are profitable. Accordingly, USL must
earn trading gains sufficient to compensate for these fees and expenses before it can earn any profit.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL is impossible to predict, but it could be
substantial and adverse.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Historically,
Futures Contracts and Other Oil-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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">However,
there can be no assurance that such non-correlation will continue during future periods. If, contrary to historic patterns, USL&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 USL&rsquo;s shares. In such a case, USL may have no gains to offset losses from other investments,
and investors may suffer losses on their investment in USL at the same time they incur losses with respect to other investments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Variables
such as drought, floods, weather, embargoes, tariffs and other political events may have a larger impact on crude oil prices
and crude oil-linked instruments, including Futures Contracts and Other Oil-Related Investments, than on traditional
securities. These additional variables may create additional investment risks that subject USL&rsquo;s investments to greater
volatility than investments in traditional securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 crude oil and prices of other financial assets, such as stocks and bonds,
are negatively correlated. In the absence of negative correlation, USL cannot be expected to be automatically profitable during
unfavorable periods for the stock market, or vice versa.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL is
not an investment company subject to the 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL invests
primarily in Oil Futures Contracts, a significant portion of which are traded on United States exchanges, including the NYMEX.
However, a portion of USL&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 <FONT STYLE="background-color: white">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, </FONT>USL <FONT STYLE="background-color: white">is subject to the risk of adverse exchange-rate
movements between the dollar and the functional currencies of such contracts</FONT>. 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 USL. These persons are directors, officers
or employees of other entities that may compete with USL for their services, including the Related Public Funds. They could have
a conflict between their responsibilities to USL and to those other entities. As a result of these and other relationships, parties
involved with USL have a financial incentive to act in a manner other than in the best interests of USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL may
also be subject to certain conflicts with respect to the Futures Commission Merchant (&ldquo;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 account. A conflict of interest may exist if their trades are
in the same markets and at the same time as USL trades using the clearing broker to be used by USL. 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 USL.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL may
terminate at any time, regardless of whether USL 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 USL, could cause USL 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 USL. USL&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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL has
not previously made any cash distributions and intends to reinvest any realized gains in additional Oil Interests rather than
distributing cash to limited partners or other shareholders. 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, USL generally does not expect to distribute cash to limited partners. An investor should
not invest in USL if the investor will need cash distributions from USL to pay taxes on its share of income and gains of USL,
if any, or for any other reason. Nonetheless, although USL 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 Oil 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If a
substantial number of requests for redemption of Redemption Baskets are received by USL during a relatively short period of time,
USL may not be able to satisfy the requests from USL&rsquo;s assets not committed to trading. As a consequence, it could be necessary
to liquidate positions in USL&rsquo;s trading positions before the time that the trading strategies would otherwise dictate liquidation.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. USL 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 USL&rsquo;s ability to hedge risk, however, the
imposition of a floating NAV could cause USL to limit remaining assets solely to Treasuries and cash.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As the
regulatory requirements are constantly evolving, it is difficult to predict the effect any regulatory changes may have on USL.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In the
event of the bankruptcy of a clearing broker or an Exchange&rsquo;s clearing house, USL 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, USL 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 USL to recover all, or even any, of the amounts it has deposited as margin.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 20 examination programs for FCMs. There can
be no assurance that the implementation of these regulations will prevent losses to, or not materially adversely affect, USL or
its investors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Notwithstanding
that USL could sustain losses upon the failure or bankruptcy of its FCM, the majority of USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The failure
or bankruptcy of USL&rsquo;s Custodian could result in a substantial loss of USL&rsquo;s assets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The majority
of USL&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 USL&rsquo;s assets held by that Custodian, which, at any given time, would likely comprise
a substantial portion of USL&rsquo;s total assets.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">It is
possible that third parties might utilize USL&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 USL&rsquo;s business method and has registered
its trademarks. USL does not currently have any proprietary software. However, if it obtains proprietary software in the future,
any unauthorized use of USL&rsquo;s proprietary software and other technology could also adversely affect its competitive advantage.
USL 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 USL, or require it to change its proprietary software and other technology or enter into royalty or
licensing agreements.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">With the
increased use of technologies such as the Internet and the dependence on computer systems to perform necessary business functions,
USL 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 systems 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 USL&rsquo;s clearing broker or third party service provider (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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition,
substantial costs may be incurred in order to prevent any cyber incidents in the future. USL and its shareholders could be negatively
impacted as a result. While USL has established business continuity plans, there are inherent limitations in such plans.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a011_v1"></A>ADDITIONAL
INFORMATION ABOUT USL, ITS INVESTMENT OBJECTIVE AND INVESTMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL is
a Delaware limited partnership organized on June 27, 2007. It operates pursuant to the terms of the Second Amended and Restated
Agreement of Limited Partnership dated as of March 1, 2013 (as amended from time to time, the &ldquo;LP Agreement&rdquo;), which
grants full management control of USL to USCF. The Limited Partnership Agreement is posted on USL&rsquo;s website at <I>www.unitedstatescommodityfunds.com</I>.
USL maintains its main business office at 1999 Harrison Street, Suite 1530, Oakland, CA 94612.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The net
assets of USL consist primarily of investments in Oil Futures Contracts and, to a lesser extent, in order to comply with regulatory
requirements or in view of market conditions, Other Oil-Related Investments. Market conditions that USCF currently anticipates
could cause USL to invest in Other Oil-Related Investments include those allowing USL to obtain greater liquidity or to execute
transactions with more favorable pricing.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL invests
substantially the entire amount if its assets in Oil 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 USL are available on USL&rsquo;s
website at <I>www.unitedstatescommodityfunds.com</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL invests
in Oil 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 Oil Interests. In pursuing this objective, the primary focus of USCF,
is the investment in Oil Futures Contracts and the management of USL&rsquo;s investments in Treasuries, cash and/or cash equivalents
for margining purposes and as collateral.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL seeks
to invest in a combination of Oil 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 Oil Futures Contracts, also measured in percentage terms. As a specific
benchmark, USCF endeavors to place USL&rsquo;s trades in Oil Interests and otherwise manage USL&rsquo;s investments so that &ldquo;A&rdquo;
will be within plus/ minus ten percent (10%) of &ldquo;B&rdquo;, where:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">A
                                         is the average daily percentage change in USL&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 USL
                                         calculates its per share NAV; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">B
                                         is the average daily percentage change in the average of the prices of the Benchmark
                                         Oil Futures Contracts over the same period.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
believes that market arbitrage opportunities will cause the daily changes in USL&rsquo;s share price on the NYSE Arca to closely
track the daily changes in USL&rsquo;s NAV per share. USCF further believes that the daily changes in USL&rsquo;s NAV in percentage
terms will closely track the daily changes in percentage terms in the average price of the Benchmark Oil Futures Contracts, less
USL&rsquo;s expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The following
two graphs demonstrate the correlation between the changes in the NAV of USL and the changes in the Benchmark Oil Futures Contracts.
The first graph exhibits the daily changes for the last 30 valuation days ended December 31, 2015; the second graph measures monthly
changes from December 2010 through December 2015.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt; text-align: center; color: Red"><IMG SRC="i00185001_v1.jpg" ALT="(BAR CHART)"></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 10pt; color: Red"><IMG SRC="i00185002_v1.jpg" ALT="(BAR CHART)"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
employs a &ldquo;neutral&rdquo; investment strategy in order to track changes in the average prices of the Benchmark Oil Futures
Contracts regardless of whether these prices go up or go down. USL&rsquo;s &ldquo;neutral&rdquo; investment strategy is designed
to permit investors generally to purchase and sell USL&rsquo;s shares for the purpose of investing indirectly in crude oil in
a cost-effective manner, and/or to permit participants in the oil or other industries to hedge the risk of losses in their crude
oil-related transactions. Accordingly, depending on the investment objective of an individual investor, the risks generally associated
with investing in crude oil and/or the risks involved in hedging may exist. In addition, an investment in USL involves the risk
that the daily changes in the price of USL&rsquo;s shares, in percentage terms, will not accurately track the daily changes in
the average prices of the Benchmark Oil Futures Contracts, in percentage terms, and that daily changes in the Benchmark Oil Futures
Contracts, in percentage terms, will not closely correlate with daily changes in the spot prices of light, sweet crude oil, in
percentage terms.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As an
example, for the year ended December 31, 2015, the actual total return of USL as measured by changes in its per share NAV was
(36.07)%. This is based on an initial per share NAV of $26.59 on December 31, 2014 and an ending per share NAV as of December
31, 2015 of $17.00. During this time period, USL made no distributions to its shareholders. However, if USL&rsquo;s daily changes
in its per share NAV had instead exactly tracked the changes in the daily total return of the Benchmark Oil Futures Contracts,
USL would have had an estimated per share NAV of $17.12 as of December 31, 2015, for a total return over the relevant time period
of (35.61)%. The difference between the actual per share NAV total return of USL of (36.07)% and the expected total return based
on the Benchmark Oil Futures Contracts of (35.61)% was an error over the time period of (0.46)%, which is to say that USL&rsquo;s
actual total return underperformed the benchmark result by that percentage. USL 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 tend
to cause daily changes in the per share NAV of USL to track slightly lower than daily changes in the price of the Benchmark Oil
Futures Contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a012_v1"></A>Impact of Contango and
Backwardation on Total Returns </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Contango
and backwardation are natural market forces that have impacted the total return on an investment in USL&rsquo;s shares during
the past year relative to a hypothetical direct investment in crude oil. In the future, it is likely that the relationship between
the market price of USL&rsquo;s shares and changes in the spot prices of light, sweet crude oil 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 crude oil, which could be substantial.)</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As an
example, assume that the price of crude oil for immediate delivery (the &ldquo;spot&rdquo; price), was $50 per barrel, and the
value of a position in the near month futures contract was also $50. Over time, the price of the barrel of crude oil will fluctuate
based on a number of market factors, including demand for oil relative to its supply. The value of the near month contract will
likewise fluctuate 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 oil, every month they must sell their current near month contract as it approaches expiration and
invest in the next month contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If the
futures market is in backwardation, <I>e.g.,</I> when the price of crude oil 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 $50 per barrel price above to represent the front month price, the
price of the next month contract could be $49 per barrel, that is, 2% cheaper than the front month contract. Hypothetically, and
assuming no other changes to either prevailing crude oil 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 $49 next month contract would rise as it approaches expiration and becomes the new near month contract with a
price of $50. In this example, the value of an investment in the second month contract would tend to rise faster than the spot
price of crude oil, or fall slower. As a result, it would be possible in this hypothetical example for the spot price of crude
oil 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. Similarly, the spot price of crude oil could
have fallen 10% while the value of an investment in the futures contract could have fallen only 8%. Over time, if backwardation
remained constant, the difference would continue to increase.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 $50 per barrel price above to represent the front month price, the price of the next month contract
could be $51 per barrel, that is, 2% more expensive than the front month contract. Hypothetically, and assuming no other changes
to either prevailing crude oil 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 $50. 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 crude
oil, or fall faster. As a result, it would be possible in this hypothetical example for the spot price of crude oil 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 crude oil could have fallen 10% while
the value of an investment in the second month futures contract could have fallen 12%. Over time, if contango remained constant,
the difference would continue to increase.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The chart
below compares the price of the near month contract to the average price of the near 12 month contracts over the last 10 years
for light, sweet crude oil. 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. 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. 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).</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; color: Red"><IMG SRC="i00185003_v1.jpg" ALT="(LINE GRAPH)"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">An alternative
way to view the same data is to subtract the dollar price of the average dollar price of the near 12 month contracts for light,
sweet crude oil from the dollar price of the near month contract for light, sweet crude oil. 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 December 31,
2005 and December 31, 2015. Investors will note that the crude oil market spent time in both backwardation and contango.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; color: Red"><IMG SRC="i00185004_v1.jpg" ALT="(LINE GRAPH)"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 crude
oil 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 crude oil 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 light, sweet crude oil. 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; color: Red"><IMG SRC="i00185005_v1.jpg" ALT="(BAR CHART)"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>HYPOTHETICAL
PERFORMANCE RESULTS HAVE MANY INHERENT LIMITATIONS, SOME OF WHICH ARE DESCRIBED BELOW. NO REPRESENTATION IS BEING MADE THAT USL
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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt"><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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL
or any Related Public Fund.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Historically,
the crude oil futures markets have experienced periods of contango and backwardation, with backwardation being in place roughly
as often as contango since oil futures trading, started in 1982. Following the global financial crisis in the fourth quarter of
2008, the crude oil market moved into contango and remained in contango for a period of several years. During parts of 2009, the
level of contango was unusually steep as a combination of slack U.S. and global demand for crude oil and issues involving the
physical transportation and storage of crude oil at Cushing, Oklahoma, the primary pricing point for oil traded in the U.S., led
to unusually high inventories of crude oil. A combination of improved transportation and storage capacity, along with growing
demand for crude oil globally, moderated the inventory build-up and lead to reduced levels of contango by 2011. Due to a historic
storage surplus, the crude oil futures market was in a state of contango during the year ended December 31, 2015.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Periods
of contango or backwardation do not materially impact USL&rsquo;s investment objective of having the daily percentage changes
in its per share NAV track the daily percentage changes in the average of the prices of the Benchmark Oil Futures Contracts since
the impact of backwardation and contango tend to equally impact the daily percentage changes in price of both USL&rsquo;s shares
and the Benchmark Oil Futures Contracts. It is impossible to predict with any degree of certainty whether backwardation or contango
will occur in the future. It is likely that both conditions will occur during different periods.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In managing
USL&rsquo;s assets USCF does not use a technical trading system that issues buy and sell orders. USCF instead employs a quantitative
methodology whereby each time a Creation Basket is sold, USCF purchases Oil Interests, such as the Benchmark Oil Futures Contracts,
that have an aggregate market value that approximates the amount of Treasuries and/or cash received upon the issuance of the Creation
Basket.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The specific
Oil Futures Contracts purchased depend on various factors, including a judgment by USCF as to the appropriate diversification
of USL&rsquo;s investments in futures contracts with respect to the month of expiration, and the prevailing price volatility of
particular contracts. In addition, USL may make use of a mixture of standard sized futures contracts as well as the smaller sized
&ldquo;mini&rdquo; contracts. While USCF has made significant investments in NYMEX Oil Futures Contracts, for various reasons,
including the ability to enter into the precise amount of exposure to the crude oil market, position limits or other regulatory
requirements limiting USL&rsquo;s holdings, and market conditions, it may invest in Futures Contracts traded on other exchanges
or invest in Other Oil-Related Investments. To the extent that USL invests in Other Oil-Related Investments, it would prioritize
investments in contracts and instruments that are economically equivalent to the Benchmark Oil 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 market (or commonly referred to as the &ldquo;OTC market&rdquo;).
If USL 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 Oil-Related Investments, a substantial portion of USL&rsquo;s assets could be
invested in accordance with such priority in Other Oil-Related Investments that are intended to replicate the return on the Futures
Contracts. As USL&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 Oil-Related
Investments at such higher levels. In addition, market conditions that USCF currently anticipates could cause USL to invest in
Other Oil-Related Investments include those allowing USL to obtain greater liquidity or to execute transactions with more favorable
pricing. See &ldquo;Risk Factors Involved With an Investment in USL&rdquo; for a discussion of the potential impact of the regulation
on USL&rsquo;s ability to invest in OTC transactions and cleared swaps.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
may not be able to fully invest USL&rsquo;s assets in the Oil Futures Contracts having an aggregate notional amount exactly equal
to USL&rsquo;s NAV. For example, as standardized contracts, the Futures Contracts are for a specified amount of a particular commodity,
and USL&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, USL may be better able to achieve the exact amount of exposure to changes
in price of the Benchmark Oil</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Futures
Contracts through the use of Other Oil-Related Investments, such as OTC contracts that have better correlation with changes in
price of the Benchmark Oil Futures Contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL anticipates
that to the extent it invests in Oil Futures Contracts other than contracts on light, sweet crude oil (such as futures contracts
for diesel-heating oil, natural gas, and other petroleum-based fuels) and Other Oil-Related Investments, it will enter into various
non-exchange-traded derivative contracts to hedge the short-term price movements of such Oil Futures Contracts and Other Oil-Related
Investments against the current Benchmark Oil Futures Contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
does not anticipate letting USL&rsquo;s Oil Futures Contracts expire and taking delivery of the underlying commodity. Instead,
USCF closes existing positions, <I>e.g.,</I> when it changes the Benchmark Oil Futures Contracts or Other Oil-Related Investments
or it otherwise determines it would be appropriate to do so and reinvests the proceeds in new Oil Futures Contracts or Other Oil-Related
Investments. Positions may also be closed out to meet orders for Redemption Baskets and in such case proceeds for such baskets
will not be reinvested.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The Benchmark
Oil 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 &ldquo;rolls&rdquo; USL&rsquo;s positions by
closing, or selling, USL&rsquo;s Oil Interests and reinvests the proceeds from closing these positions in new Oil Interests.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The anticipated
dates on which the Benchmark Oil Futures Contracts are changed and USL&rsquo;s Oil Interests are &ldquo;rolled&rdquo; will be
posted on USL&rsquo;s website at <I>www.unitedstatescommodityfunds.com</I>, and are subject to change without notice.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">By remaining
invested as fully as possible in Oil Futures Contracts or Other Oil-Related Investments, USCF believes that the changes in percentage
terms in USL&rsquo;s per share NAV will continue to closely track the daily changes in percentage terms in the average of the
prices of the price of the Benchmark Oil Futures Contracts. 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 USL. Additionally, Oil Futures Contracts traded on
the NYMEX have closely tracked the spot price of light, sweet crude oil. Based on these expected interrelationships, USCF believes
that the changes in the price of USL&rsquo;s shares traded on the NYSE Arca have closely tracked on a daily basis and will continue
to closely track the changes in the spot price of light, sweet crude oil, on a percentage basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a013_v1"></A>What are the Trading Policies
of USL? </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL invests
only in Futures Contracts and Other Oil-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 in Other Oil-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 USL.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">While
the Oil Futures Contracts traded can be physically settled, USL does not intend to take or make physical delivery. USL may from
time to time trade in Other Oil-Related Investments, including contracts based on the spot price of crude oil.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
endeavors to have the value of USL&rsquo;s Treasuries, cash and cash equivalents, whether held by USL or posted as margin or other
collateral, at all times approximate the aggregate market value of its obligations under</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">its Oil
Interests. 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 USL&rsquo;s assets, it is not prohibited
from doing so under the LP Agreement.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Borrowings
are not used by USL unless USL is required to borrow money in the event of physical delivery, if USL trades in cash commodities,
or for short-term needs created by unexpected redemptions.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition
to Oil Futures Contracts, there are also a number of listed options on the Oil Futures Contracts on the principal futures exchanges.
These contracts offer investors and hedgers another set of financial vehicles to use in managing exposure to the crude oil market.
Consequently, USL may purchase options on crude Oil Futures Contracts on these exchanges in pursuing its investment objective.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition
to the Oil Futures Contracts and options on the Oil Futures Contracts, there also exists an active non-exchange-traded market
in derivatives tied to crude oil. These derivatives transactions (also known as OTC contracts) are usually entered into between
two parties in private contracts. Unlike most of the exchange-traded Oil Futures Contracts or exchange-traded options on the Oil
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. To reduce the credit risk that arises in connection with
such contracts, USL 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;) that provides for the netting of its overall exposure
to its counterparty.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL may
enter into certain transactions where an OTC component is exchanged for a corresponding futures contract (&ldquo;Exchange for
Related Position&rdquo; or &ldquo;EFRP&rdquo; transactions). In the most common type of EFRP transaction entered into by USL,
the OTC component is the purchase or sale of one or more baskets of USL shares. These EFRP transactions may expose USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 Oil Futures Contract. USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">During
the 12 month period ended December 31, 2015, USL limited its derivatives activities to Oil Futures Contracts and EFRP transactions.
USL did not engage in trading in futures contracts listed on a foreign exchange or forward contracts, including options on such
contracts. USL 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 USL&rsquo;s listing exemptive order or as permitted under current regulations.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a014_v1"></A>Prior Performance of USL
</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
manages USL which is a commodity pool that issues shares traded on the NYSE Arca. The chart below shows, as of December 31, 2015,
the number of Authorized Participants, the total number of baskets created and redeemed since inception and the number of outstanding
shares for USL.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 16%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>#
    of Authorized Participants</B></FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 24%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Baskets
    Purchased</B></FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Baskets
    Redeemed</B></FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 21%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Outstanding
    Shares</B></FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>9</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>366</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>283</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>4,150,000</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Since
the commencement of the offering of USL shares to the public on December 6, 2007 to December 31, 2015, the inverse of the simple
daily change in the Benchmark Futures Contract was (0.031)%, while the simple average daily change in the per share NAV of USL
over the same time period was (0.033)%. The average daily difference was 0.002% (or (0.2) basis points, where 1 basis point equals
1/100 of 1%). As a percentage of the inverse of the daily movement of the Benchmark Futures Contract, the average error in daily
tracking by the per share NAV was (0.808)%, meaning that over this time period USL&rsquo;s tracking error was within the plus
or minus 10% range established as its benchmark tracking goal.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The table
below shows the relationship between the trading prices of the shares and the daily NAV of USL, since inception through December
31, 2015. The first row shows the average amount of the variation between USL&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.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 8.65pt; text-indent: -8.65pt; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>USL </B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif; width: 88%"><FONT STYLE="font-size: 10pt">Average
    Difference&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-size: 10pt">(0.04</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-size: 10pt">)</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Max
    Premium %&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.31</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Max
    Discount %&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(9.72</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">For more information
on the performance of USL, see the Performance Tables below.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a015_v1"></A>COMPOSITE
PERFORMANCE DATA FOR USL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Name of Pool: United States
12 Month Oil Fund, LP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Type of Pool: Public, Exchange-Listed
Commodity Pool</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Inception of Trading: December
6, 2007</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Aggregate Subscriptions (from
inception through December 31, 2015): $595,779,239.00</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Total Net Assets as of December
31, 2015: $70,533,597</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">NAV per Share as of December
31, 2015: $17.00</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Worst Monthly Percentage Draw-down:
October 2008 (29.59)%</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Worst Peak-to-Valley Draw-down:
June 2008 - December 2015 (79.77)%</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">Number of Shareholders (as
of December 31, 2014): 6,568</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B><U>Month</U></B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>2011</B></FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>2012</B></FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>2013</B></FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>2014</B></FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>2015</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="width: 33%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">January&#9;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">3.38</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">0.92</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">5.05</FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">(2.76</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 6%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">(6.66</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">February&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.89</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7.71</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5.62</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.86</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.40</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7.30</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(3.03</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.95</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.02</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8.41</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">April&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.94</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.65</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(4.12</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(0.50</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">16.15</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">May&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8.91</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(16.94</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1.12</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.24</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2.08</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">June&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(6.43</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1.04</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.01</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.13</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1.50</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">July&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(0.43</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.59</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7.04</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5.26</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(17.96</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">August&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8.42</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.54</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.87</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1.32</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.32</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">September&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(11.50</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(4.27</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2.11</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5.22</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(10.11</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">October&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">15.03</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5.72</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2.36</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(9.26</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.18</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">November&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7.72</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.49</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2.37</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(16.48</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8.96</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">December&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(0.75</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.97</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.03</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(16.07</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(11.50</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Annual Rate of Return</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.28</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8.40</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7.59</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(37.92</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(36.07</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">**</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Through
                                         December 31, 2015.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Worst
Monthly Percentage Draw-down: The largest single month loss sustained during the most recent five calendar years and year-to-date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a016_v1"></A>USL&rsquo;S OPERATIONS </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a017_v1"></A>USCF and its Management
and Traders </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF is
a single member limited liability company that was formed in the state of Delaware on May 10, 2005. It maintains its main business
office at 1999 Harrison Street, Suite 1530, Oakland, CA 94612. USCF is a wholly-owned subsidiary of Wainwright Holdings, Inc.,
a Delaware corporation (&ldquo;Wainwright&rdquo;). The past performance of USL is located starting on page 23. Mr. 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 registered as a CPO with the CFTC on December 1, 2005 and as a Swaps Firm on August 8, 2013. USCF
also manages the Related Public Funds.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF is
required to evaluate the credit risk of USL to the futures commission merchant (&ldquo;FCM&rdquo;), oversee the purchase and sale
of USL&rsquo;s shares by certain authorized participants (&ldquo;Authorized Participants&rdquo;), review daily positions and margin
requirements of USL and manage USL&rsquo;s investments. USCF also pays the fees of ALPS Distributors, Inc., which serves as the
marketing agent for USL (the &ldquo;Marketing Agent&rdquo;), and Brown Brothers Harriman &amp; Co. (&ldquo;BBH&amp;Co.&rdquo;),
which serves as the administrator (the &ldquo;Administrator&rdquo;) and the custodian (the &ldquo;Custodian&rdquo;) for USL. 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%) of the gross proceeds of this offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The limited
partners take no part in the management or control, and have a minimal voice in USL&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 USL&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 a general partner except upon approval
by the affirmative vote of the holders of at least 66 2/3 percent of our 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, the general partner manages the day-to-day operations of USL. 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 USL&rsquo;s website at <I>www.unitedstatescommodityfunds.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 an &ldquo;Audit Committee Finance Expert&rdquo;
as such term is defined in Item 407(d)(5) of Regulation S-K.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">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 USL. Ray Allen and John P. Love make trading and investment
decisions for USL. John P. Love and Ray Allen execute trades on behalf of USL. 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. </FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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. 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. 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. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Andrew
F. Ngim,</I> </B>55, co-founded USCF in 2005 and has served as a Management Director since May 2005. Mr. Ngim has served as the
portfolio manager for USCI, CPER and USAG since January 2013. Mr. 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. 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. From the period September 2014 to the present, Mr. 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. Ngim has been a principal of USCF listed with the CFTC and NFA since November 2005.
Mr. Ngim earned his B.A. from the University of California at Berkeley.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 to March 2012
and since December 2015. Mr. Nguyen earned his B.S. from California State University at Sacramento.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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<I>, How to Create and manage a Mutual Fund or Exchange-Traded Fund: A Professional&rsquo;s Guide (Wiley, 2008). </I>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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 from November
2009 until March 2010. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Kevin
A. Baum</I>, </B>45, Portfolio Manager of USCF since March 2016. Prior to joining USCF, Mr. Baum temporarily retired from December
2015 to March 2016. Mr. Baum served as the Vice President and Senior Portfolio Manager for Invesco PowerShares 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 OppenheimerFunds, Inc. 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: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a018_v1"></A>USL&rsquo;s Service Providers
</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In its
capacity as the Custodian for USL, BBH&amp;Co holds USL&rsquo;s Treasuries, cash and/or cash equivalents pursuant to a custodial
agreement. BBH&amp;Co. is also the registrar and transfer agent for the shares. In addition, in its capacity as Administrator
for USL, BBH&amp;Co. performs certain administrative and accounting services for USL and prepares certain SEC, NFA and CFTC reports
on behalf of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Currently,
USCF pays BBH&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 USL 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) 0.06% for the first $500
million of the Related Public Funds&rsquo; combined net assets, (b) 0.0465% for the Related Public Funds&rsquo; combined net assets
greater than $500 million but less than $1 billion, and (c) 0.035% once 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">BBH&amp;Co.&rsquo;s
principal business address is 50 Post Office Square, Boston, MA 02110. BBH&amp;Co., a private bank founded in 1818, is neither
a publicly held company nor 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&ndash;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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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%) of the gross proceeds of the offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B>Futures Commission Merchant
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On October
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 USL&rsquo;s FCM. This agreement requires RBC Capital to provide services to USL, as
of October 10, 2013, in connection with the purchase and sale of Oil Interests that may be purchased or sold by or through RBC
Capital for USL&rsquo;s account. USL pays RBC Capital commissions for executing and clearing trades on behalf of USL.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 an FCM. RBC Capital is a member of various U.S. futures and securities exchanges.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">RBC Capital
is a large broker-dealer subject to many different complex legal and regulatory requirements. 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. RBC Capital complies fully with its regulators in all investigations
being conducted and in all settlements it reaches. 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. RBC Capital complies fully with all settlements
it reaches and all orders, awards and judgments made against it.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. Certain of the actual or threatened legal actions include
claims for substantial compensatory and/or punitive damages or claims for indeterminate amounts of damages. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">RBC Capital
contests liability and/or the amount of damages as appropriate in each pending matter. 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. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On March
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).</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On June
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 30, 2009. RBC Capital also undertook to use best efforts to provide, by December 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On May
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. RBC Capital paid a fine of
$200,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On May
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 204(a)(2) of the Massachusetts Uniform
Securities Act (&ldquo;MUSA&rdquo;). 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On September
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 Wisconsin school districts despite
concerns about the suitability of the product. The firm agreed to pay disgorgement of $6.6 million, prejudgment interest of $1.8
million, and a civil monetary penalty of $22 million.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.5in"><FONT STYLE="font-size: 10pt">For
more details, please see RBC Capital&rsquo;s Form BD, as filed with the SEC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">RBC Capital
will only act as a clearing broker for USL and as such will be paid commissions for executing and clearing trades on behalf of
USL. RBC Capital will not act in any supervisory capacity with respect to USCF or participate in the management of USCF or USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">RBC Capital
is not affiliated with USL or USCF. Therefore, neither USCF nor USL believe that there are any conflicts of interest with RBC
Capital or its trading principals arising from them acting as USL&rsquo;s FCM.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a019_v1"></A>USL&rsquo;s Fees and Expenses
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>This
table describes the fees and expenses that you may pay if you buy and hold shares of USL. You should note that you may pay brokerage
commissions on purchases and sales of USL&rsquo;s shares, which are not reflected in the table. Authorized Participants will pay
applicable creation and redemption fees. See &ldquo;Creation and Redemption of Shares-<I>Creation and Redemption Transaction Fee,</I>&rdquo;
page 54. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Annual
Fund Operating Expenses (expenses that you pay each year as a </B><BR>
<B>percentage of the value of your investment)<SUP>(1)</SUP></B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 80%; padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management
    Fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.60</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%<SUP>(2)</SUP></FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Distribution
    Fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">None</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Other
    Fund Expenses&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.20</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 17.32pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Total
    Annual Fund Expenses&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.79</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>

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    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based
                                         on amounts for the year ended December 31, 2015. The individual expense amounts in dollar
                                         terms are shown in the table below.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="width: 80%; padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management
    fees&#9;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">433,957</FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Professional
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">101,867</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Registration
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">N/A</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Brokerage
    commissions&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">19,025</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Licensing
    fees&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10,849</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Directors&rsquo;
    fees and insurance&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9,808</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         is contractually obligated to pay USCF a management fee, which is paid monthly, equal
                                         to 0.60% per annum of average daily net assets.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a020_v1"></A>Breakeven Analysis </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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,
an initial selling price of $17.00 per share which equals the NAV per share at the close of trading on December 31, 2015, is assumed.
In order for a hypothetical investment in shares to break even over the next 12 months, assuming a selling price of $17.00 the
investment would have to generate 0.72% return or $0.12.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="width: 80%; padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Assumed
    initial selling price per share&#9;</FONT></td>
    <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">17.00</FONT></td>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management
    Fee (0.60%)<SUP>(1)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.10</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Creation
    Basket Fee<SUP>(2)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">350</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Estimated
    Brokerage Fee (0.026%)<SUP>(3)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.00</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Interest
    Income (0.067%)<SUP>(4)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(0.01</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">)</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Registration
    Fee (0.00)<SUP>(5)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&mdash;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">NYMEX
    Licensing Fee 0.015%<SUP>(6)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.00</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Independent
    Directors&rsquo; and Officers&rsquo; Fees (0.014%)<SUP>(7)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.00</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Fees
    and expenses associated with tax accounting and reporting (0.141%)<SUP>(8)</SUP>&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.02</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amount
    of trading income (loss) required for the redemption value at the end <br>
    of one year to equal the initial selling price of the share&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.12</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Percentage
    of initial selling price per share&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">0.72</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">%</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         is contractually obligated to pay USCF a management fee based on daily net assets and
                                         paid monthly of 0.60% per annum on its average net assets.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Authorized
                                         Participants are required to pay a Creation Basket fee of $350 (through at least April
                                         30, 2016) for each order they place to create one or more baskets. An order must be at
                                         least one basket, which is 50,000 shares. This breakeven analysis assumes a hypothetical
                                         investment in a single share so the Creation Basket fee is $0.01 (350/50,000).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(3)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">This
                                         amount is based on the actual brokerage fees for USL calculated on an annualized basis.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(4)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         earns interest on funds it deposits with the FCM and the Custodian and it estimates that
                                         the interest rate will be 0.067% based on the current interest rate on three-month Treasuries
                                         as of December 31, 2015. The actual rate may vary.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         pays fees to the SEC and FINRA to register its shares for sale. This amount is based
                                         on actual registration fees for USL calculated on an annualized basis. This fee may vary
                                         in the future.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(6)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">The
                                         NYMEX Licensing Fee is 0.015% on aggregate net assets of the Related Public Funds, except
                                         BNO, USCI, USAG and CPER. For more information see &ldquo;USL&rsquo;s Fees and Expenses.&rdquo;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(7)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">The
                                         foregoing assumes that the assets of USL are aggregated with those of the Related Public
                                         Funds, that the aggregate fees paid to the independent directors for 2015 was $569,303,
                                         that the allocable portion of the fees borne by USL equals $9,808, and that USL has $70,729,815
                                         in assets, which is the amount of assets as of December 31, 2015.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         assumed the aggregate costs attributable to tax accounting and reporting for 2015 were
                                         estimated to be approximately $100,000. The number in the break-even table assumes USL
                                         has $70,729,815 in assets which is the amount as of December 31, 2015.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a021_v1"></A>Conflicts of Interest </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">There
are present and potential future conflicts of interest in USL&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 USL&rsquo;s and the Related Public Funds&rsquo; ability to achieve
their investment objectives.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL and
USCF may have inherent conflicts to the extent USCF attempts to maintain USL&rsquo;s asset size in order to preserve its fee income
and this may not always be consistent with USL&rsquo;s objective of having the value of its share&rsquo;s NAV track changes in
the average price of the Benchmark Oil Futures Contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF&rsquo;s
officers, directors and employees, do not devote their time exclusively to USL. These persons are directors, officers or employees
of other entities which may compete with USL for their services. They could have a conflict between their responsibilities to
USL and to those other entities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
has adopted policies that prohibit their principals, officers, directors and employees from trading futures and related contracts
in which either USL 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 USL or any of the Related Public Funds.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
has sole current authority to manage the investments and operations of USL, 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 USL&rsquo;s basic investment policy,
dissolution of this fund, or the sale or distribution of USL&rsquo;s assets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
serves as general partner or sponsor to each of USL and the Related Public Funds. USCF may have a conflict to the extent that
its trading decisions for USL 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, USL purchased gasoline futures contracts, this decision could
impact USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 other agreement or of any 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
the LP Agreement, any resolution is deemed to be fair and reasonable to the partnership if the resolution is:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">on
                                         terms no less favorable to the limited partners than those generally being provided to
                                         or available from unrelated third parties; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL&rsquo;s
website at <I>www.unitedstatescommodityfunds.com</I>). You should also consult with your personal legal, tax, and other professional
advisors.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
has employed Sutherland Asbill &amp; Brennan LLP to prepare this prospectus. Neither the law firm nor any other expert hired by
USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a022_v1"></A>Ownership or Beneficial
Interest in USL </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As of
the date of this prospectus, no person owned more than five percent (5%) of the shares of USL. Also, as of the date of this prospectus,
USCF and the principals of USCF do not own any of the shares of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a023_v1"></A>USCF&rsquo;s Responsibilities
and Remedies </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A prospective
investor should be aware that USCF has a responsibility to limited partners of USL 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 USL believes that USCF has violated its fiduciary duty to the limited partners, he may seek legal relief individually
or on behalf of USL 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. Limited partners should be aware that performance
by USCF of its fiduciary duty 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a024_v1"></A>Liability and Indemnification
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
the LP Agreement, neither a general partner nor any employee or other agent of USL 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 USL 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 USL 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 USL 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL shall,
to the fullest extent permitted by law, but only out of USL assets, indemnify and hold harmless a general partner and each officer,
director, stockholder, partner, employee or agent thereof (including persons who serve at USL&rsquo;s request as directors, officers
or trustees of another organization in which USL 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 USL, and except that no Covered Person shall be indemnified
against any liability to USL 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 USL 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 USL
if it is ultimately determined that the indemnification of such expenses is not authorized hereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a025_v1"></A>Meetings </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a026_v1"></A>Termination Events </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL will
dissolve at any time upon the happening of any of the following events:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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 USL and appoints
                                         a successor general partner; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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 USL&rsquo;s obligations arising under any agreement to which USL 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 USL&rsquo;s interest, which
                                         procedures are agreed to in writing by each of the other parties to such agreements.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a027_v1"></A>Provisions of Law </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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 USL and not from the members, individually.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Those
conditions require that no indemnification of USCF or any underwriter for USL 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) 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) such claim has been dismissed with prejudice on the merits by a court of competent
jurisdiction as to the party seeking indemnification; or (iii) 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Insofar
as indemnification for liabilities arising under the 1933 Act may be permitted to USCF or its directors, officers, or persons
controlling USL, USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a028_v1"></A>Books and Records </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL keeps
its books of record and account at its office located at 1999 Harrison Street, Suite 1530, Oakland, CA 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 USL&rsquo;s satisfaction that such person is a limited partner upon reasonable advance notice at all reasonable
times during the usual business hours of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL keeps
a copy of USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a029_v1"></A>Statements, Filings, and
Reports </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">At the
end of each fiscal year, USL 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 USL&rsquo;s audited financial statements and other information about USL. 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 USL&rsquo;s behalf.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The financial
statements of USL 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 USL to shareholders upon request. USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><I>Reports to Limited Partners
</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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> or on USL&rsquo;s website at <I>www.unitedstatescommodityfunds.com</I>,
USL, pursuant to the LP Agreement, will provide the following reports to limited partners in the manner prescribed below:</FONT></P>


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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 14.75pt; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 18pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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,</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 14.75pt; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 18pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">a
                                         general description of the activities of the partnership during the period covered by
                                         the report, and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 14.75pt; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 18pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Monthly
Reports.</I> Within 30 days after the end of each month, USCF shall cause to be posted on its 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL will
provide information to its shareholders to the extent required by applicable SEC, CFTC, and NYSE Arca requirements. An issuer,
such as USL, of exchange-traded securities may not always readily know the identities of the investors who own those securities.
USL will post the same information that would otherwise be provided in USL&rsquo;s reports to limited partners described above
including its monthly account statements, which will include, without limitation, USL&rsquo;s NAV, on USL&rsquo;s website <I>www.unitedstatescommodityfunds.com</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a030_v1"></A>Fiscal Year </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">The fiscal year of
USL is the calendar year. USCF may select an alternate fiscal year.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a031_v1"></A>Governing Law; Consent
to Delaware Jurisdiction </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The rights
of USCF, USL, DTC (as registered owner of USL&rsquo;s global certificate for shares) and the shareholders, are governed by the
laws of the State of Delaware. USCF, USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a032_v1"></A>Legal Matters </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Sutherland
Asbill &amp; Brennan LLP is counsel to advise USL 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 USL with its opinion
with respect to federal income tax matters addressed herein.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Spicer
Jeffries LLP, an independent registered public accounting firm, has audited the statements of financial condition of USL as of
December 31, 2015 and December 31, 2014, including the schedule of investments as of December 31, 2015 and 2014, and the related
statements of operations, changes in partners&rsquo; capital and cash flows for the years ended December 31, 2015, 2014 and 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 11, 2016, given on its authority of such firm
as experts in accounting and auditing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a033_v1"></A>U.S. Federal Income Tax
Considerations </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The following
discussion summarizes the material U.S. federal income tax consequences of the purchase, ownership and disposition of shares in
USL, and the U.S. federal income tax treatment of USL, 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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) a citizen or resident of the United States, (ii) a corporation or partnership
created or organized in or under the laws of the United States or any political subdivision thereof, (iii) an estate the income
of which is subject to United States federal income taxation regardless of its source or (iv) a trust (X) 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) 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL has
received the opinion of Sutherland Asbill &amp; Brennan LLP, counsel to USL, that the material U.S. federal income tax consequences
to USL 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 USL
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 USL. If challenged by the IRS, USL&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 USL or prospective investors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">EACH PROSPECTIVE
INVESTOR IS ADVISED TO CONSULT ITS OWN TAX ADVISOR AS TO HOW U.S. FEDERAL INCOME TAX CONSEQUENCES OF AN INVESTMENT IN USL APPLY
TO YOU AND AS TO HOW THE APPLICABLE STATE, LOCAL OR FOREIGN TAXES APPLY TO YOU.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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. USL and USCF have represented the following to Sutherland Asbill &amp; Brennan LLP:</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">At
                                         least 90% of USL&rsquo;s gross income for each taxable year will be derived from (i)
                                         income and gains from commodities (not held as inventory) or futures, forwards, options,
                                         swaps and other notional principal contracts with respect to commodities, and (ii) interest
                                         income;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         is organized and operated in accordance with its governing agreements and applicable
                                         law;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         has not elected, and will not elect, to be classified as a corporation for U.S. federal
                                         income tax purposes.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Based
in part on these representations, Sutherland Asbill &amp; Brennan LLP is of the opinion that USL will be classified as a partnership
for federal income tax purposes and that it is not taxable as a corporation for such purposes. USL&rsquo;s taxation as a partnership
rather than a corporation will require USCF to conduct USL&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 USL&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 USL&rsquo;s ongoing compliance with these requirements and will have no obligation to advise USL or USL&rsquo;s shareholders
in the event of any subsequent change in the facts, representations or applicable law relied upon in reaching its opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If USL
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, USL 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 USL&rsquo;s income or loss on their returns.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition,
distributions to shareholders would be treated as dividends to the extent of USL&rsquo;s current and accumulated earnings and
profits. Subject to holding period and other requirements, any such dividend would be a qualifying dividend subject to U.S. federal
income tax at the lower maximum tax rates applicable to long-term capital gains. To the extent a distribution exceeded USL&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 USL were to be taxable as a corporation, it would
likely have a material adverse effect on the economic return from an investment in USL and on the value of the shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The remainder
of this summary assumes that USL is classified as a partnership for federal income tax purposes and that it is not taxable as
a corporation.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Taxation
of USL&rsquo;s Income.</I> No U.S. federal income tax is paid by USL on its income. Instead, USL 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 USL. For example, shareholders must take into account their share of ordinary income realized by
USL from accruals of interest on Treasuries and other investments, and their share of gain from Oil Interests. These items must
be reported without regard to the amount (if any) of cash or property the shareholder receives as a distribution from USL during
the taxable year. Consequently, a shareholder may be allocated income or gain by USL 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 USL 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 USL
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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Allocations
of USL&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;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In general,
USL 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 USL 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. USL 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 USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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
the applicable Treasury Regulations, and that the resulting allocations will have substantial economic effect or otherwise are
respected as being in accordance with shareholders&rsquo; interests in USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Mark
to Market of Certain Exchange-Traded Contracts.</I> For federal income tax purposes, USL 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) 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)
a forward contract on exchange-traded foreign currencies, where the contracts are traded in the interbank market; (3) a non-equity
option traded on or subject to the rules of a qualified board or exchange; (4) a dealer equity option; or (5) a dealer securities
futures contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
these rules, section 1256 contracts held by USL 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 USL for their fair market value on the last business day of the taxable year. A shareholder&rsquo;s distributive share of USL&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 &mdash; 40 treatment&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Many
of USL&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 USL&rsquo;s section 1256 contracts
will be subject to 60 &mdash; 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 USL, including but not limited to those described below.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A shareholder&rsquo;s
deduction of its allocable share of any loss of USL is limited to the lesser of (1) the tax basis in its shares or (2) 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 USL 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 USL generates additional taxable income against which to offset such carryover losses or until additional
capital is placed at risk.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3%
                                         of the individual&rsquo;s adjusted gross income in excess of certain threshold amounts;
                                         or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">80%
                                         of the amount of certain itemized deductions otherwise allowable for the taxable year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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 USL&rsquo;s losses and expenses.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A shareholder&rsquo;s
tax basis in its shares is important in determining (1) the amount of taxable gain or loss it will realize on the sale or other
disposition of its shares, (2) the amount of non-taxable distributions that it may receive from USL and (3) its ability to utilize
its distributive share of any losses of USL 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 USL&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) the entire amount of any otherwise nonrecourse liability of
USL as to which the shareholder or an affiliate is the creditor (a &ldquo;partner nonrecourse liability&rdquo;) and (ii) a <I>pro
rata</I> share of any nonrecourse liabilities of USL that are not partner nonrecourse liabilities as to any shareholder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A shareholder&rsquo;s
tax basis in its shares generally will be (1) increased by (a) its allocable share of USL&rsquo;s taxable income and gain and
(b) any additional contributions by the shareholder to USL and (2) decreased (but not below zero) by (a) its allocable share of
USL&rsquo;s tax deductions and losses and (b) any distributions by USL to the shareholder. For this purpose, an increase in a
shareholder&rsquo;s share of USL&rsquo;s liabilities will be treated as a contribution of cash by the shareholder to USL and a
decrease in that share will be treated as a distribution of cash by USL 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Treatment
of USL Distributions.</I> If USL 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) the amount of cash and (ii)
the fair market value of marketable securities distributed exceeds the shareholder&rsquo;s adjusted basis of its interest in USL
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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL debt outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
Section 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 USL. 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 USL. However, the short term capital gain on section 1256 contracts resulting from 60 &mdash; 40 treatment, described above,
should not be subject to this rule.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">you
                                         may recognize taxable gain or loss to the same extent as if you had sold the shares for
                                         cash;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">any
                                         of USL&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</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">any
                                         distributions you receive with respect to the shares will be fully taxable, most likely
                                         as ordinary income.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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) assignees of shares who are pending admission as limited partners, and (2) 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. USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Persons
who hold an interest in USL as a nominee for another person are required to furnish to us the following information: (1) the name,
address and taxpayer identification number of the beneficial owner and the nominee; (2) whether the beneficial owner is (a) a
person that is not a U.S. person, (b) a foreign government, an international organization or any wholly-owned agency or instrumentality
of either of the foregoing, or (c) a tax-exempt entity; (3) the number and a description of shares acquired or transferred for
the beneficial owner; and (4) 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Additional
3.8% Tax on Net Investment Income</I>. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Partnership
Audit Procedures</I>. The IRS may audit the federal income tax returns filed by USL. 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 USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, for periods beginning after December 31, 2017, USL may be liable for U.S. federal
income tax on any &ldquo;imputed understatement&rdquo; of tax resulting from an adjustment as a result of an IRS audit. The amount
of the imputed understatement generally includes increases in allocations of items of income or gains to any shareholder and decreases
in allocations of items of deduction, loss, or credit to any shareholder without any offset for any corresponding reductions in
allocations of items of income or gain to any shareholder or increases in allocations of items of deduction, loss, or credit to
any shareholder. If USL is required to pay any U.S. federal income taxes on any imputed understatement, the resulting tax liability
would reduce the net assets of USL and would likely have an adverse impact on the value of the shares. Under certain circumstances,
USL may be eligible to make an election to cause the shareholders to take into account the amount of any imputed understatement,
including any interest and penalties. The ability of a publicly traded partnership such as USL to make this election is uncertain.
If the election is made, USL would be required to provide shareholders who owned beneficial interests in the shares in the year
to which the adjusted allocations relate with a statement setting forth their proportionate shares of the adjustment (&ldquo;Adjusted
K-1s&rdquo;). The shareholders would be required to take the adjustment into account in the taxable year in which the Adjusted
K-1s are issued. The resulting tax liability of a shareholder of taking the adjustment into account in the year in which the Adjusted
K-1 is issued may be less favorable to the shareholder than if the adjustment were taken into account in the reviewed year. In
addition, the new rules generally provided 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 appoints USCF as the partnership representative
of USL.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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. These disclosure
rules may apply to transactions irrespective of whether they are structured to achieve particular tax benefits. They could require
disclosure by USL 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></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 USL 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) USL&rsquo;s gross
income from the unrelated trade or business, whether or not distributed, and (2) USL&rsquo;s allowable deductions directly connected
with that gross income.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. USL currently does not anticipate that it will borrow
money to acquire investments; however, USL 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 USL may have UBTI.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. USL may report to each such shareholder information as to the portion,
if any, of the shareholder&rsquo;s income and gains from USL for any year that will be treated as UBTI; the calculation of that
amount is complex, and there can be no assurance that USL&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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 USL is a qualified publicly traded partnership
is made on an annual basis. USL expects to be a qualified publicly traded partnership in each of its taxable years. However, such
qualification is not assured.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 percent
for individual shareholders and a rate of 35% for corporate shareholders.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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, USL believes that the activities directly conducted by USL will not result in USL 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 USL&rsquo;s activities constitute a U.S. trade or business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In the event that USL&rsquo;s
activities were considered to constitute a U.S. trade or business, USL 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 USL 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, USL 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 USL,
generally, and accordingly, by all shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If USL
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 USL or its allocable share of USL income. Amounts withheld on behalf of a non-U.S. shareholder will
be treated as being distributed to such shareholder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Most
of USL&rsquo;s interest income qualifies as &ldquo;portfolio interest.&rdquo; In order for USL 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 USL with a timely and properly completed and executed Form W-8BEN (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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a034_v1"></A>Backup Withholding </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL may
be required to withhold U.S. federal income tax (&ldquo;backup withholding&rdquo;) at a rate of 28% from all payments to: (1)
any shareholder who fails to furnish USL with his, her or its correct taxpayer identification number or a certificate that the
shareholder is exempt from backup withholding, and (2) any shareholder with respect to whom the IRS notifies USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B>Foreign Account Tax Compliance
Act Provisions</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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
(i) 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 (ii) 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 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a035_v1"></A>Other Tax Considerations
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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 USL. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a036_v1"></A>Investment by ERISA Accounts
</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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) an employee benefit plan as defined in ERISA; (ii) a plan as defined in Section 4975
of the Code; or (iii) 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 USL. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Potential
plan investors are urged to consult with their own professional advisors concerning the appropriateness of an investment in USL
and the manner in which shares should be purchased. </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Each plan
fiduciary must consider the facts and circumstances that are relevant to an investment in USL, including the role that an investment
in USL would play in the plan&rsquo;s overall investment portfolio. Each plan fiduciary, before deciding to invest in USL, 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 USL complies with the terms of the plan.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 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 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 4975 of the Code.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The publicly-offered security
exception described above applies if the equity interest is a security that is:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">freely
                                         transferable (determined based on the relevant facts and circumstances);</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">3.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">either
                                         (a) part of a class of securities registered under Section 12(b) or 12(g) of the Exchange
                                         Act or (b) 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.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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) 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) a requirement that no transfer or assignment be made without advance written
notice given to the entity that issued the security, and (3) 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).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL are not considered to constitute plan assets of any plan
that purchases shares.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">ERISA and the Code generally
prohibit certain transactions involving the plan and persons who have certain specified relationships to the plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">exercise
                                         any discretionary authority or discretionary control with respect to management of the
                                         plan;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">exercise
                                         any authority or control with respect to management or disposition of the assets of the
                                         plan;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">render
                                         investment advice for a fee or other compensation, direct or indirect, with respect to
                                         any monies or other property of the plan;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">have
                                         any authority or responsibility to render investment advice with respect to any monies
                                         or other property of the plan; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">have
                                         any discretionary authority or discretionary responsibility in the administration of
                                         the plan.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Also,
a prohibited transaction may occur under ERISA or the Code when circumstances indicate that (1) the investment in a share is made
or retained for the purpose of avoiding application of the fiduciary standards of ERISA, (2) the investment in a share constitutes
an arrangement under which USL is expected to engage in transactions that would otherwise be prohibited if entered into directly
by the plan purchasing the share, (3) the investing plan, by itself, has the authority or influence to cause USL to engage in
such transactions, or (4) 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 USL to engage in such transactions with such person.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">IRAs
are not subject to ERISA&rsquo;s fiduciary standards, but are subject to their own rules, including the prohibited transaction
rules of Section 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 USL 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 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 72 of the Code), in addition to any other fines or penalties that may apply.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">No view
is expressed as to whether an investment in USL (and any continued investment in USL), or the operation and administration of
USL, is appropriate or permissible for any governmental plan or church plan under Code Section 503, or under any state, county,
local or other law relating to that type of plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Allowing
an investment in USL is not to be construed as a representation by USL, 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 USL in light of the circumstances of the particular plan, current tax law and ERISA. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a037_v1"></A>Form of Shares </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Registered
Form.</I></B> Shares are issued in registered form in accordance with the LP Agreement. The Administrator has been appointed registrar
and transfer agent for the purpose of transferring shares in certificated form. The Administrator keeps a record of all limited
partners and holders of the shares in certificated form in the registry (the &ldquo;Register&rdquo;). USCF recognizes transfers
of shares in certificated form only if done in accordance with the LP Agreement. The beneficial interests in such shares are held
in book-entry form through participants and/or accountholders in DTC.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Book
Entry</I></B><I>.</I> 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 DTC and registered in the name of Cede &amp; Co., as nominee for DTC.
The global certificates evidence all of the shares outstanding at any time. Shareholders are limited to (1) participants in DTC
such as banks, brokers, dealers and trust companies (&ldquo;DTC Participants&rdquo;), (2) those who maintain, either directly
or indirectly, a custodial relationship with a DTC Participant (&ldquo;Indirect Participants&rdquo;), and (3) 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. Shares are credited to DTC Participants&rsquo; securities accounts following confirmation of receipt
of payment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>DTC.
</I></B>DTC has advised us 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 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a038_v1"></A>Transfer of Shares </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Transfer/Application
Requirements</I></B><I>.</I> All purchasers of USL&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 USL&rsquo;s LP Agreement and is eligible to purchase USL&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 will be imposed on the seller of shares or, if a purchase of shares is made through an exchange, the form
may be obtained directly through USL. 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 USL&rsquo;s
limited partners if that investor&rsquo;s ownership would subject USL to the risk of cancellation or forfeiture of any of USL&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 USL&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 USL will have the right to redeem those securities held by the record holder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A transferee&rsquo;s
broker, agent or nominee may complete, execute and deliver a transfer application and certification. USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A person
purchasing USL&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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">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;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">automatically
                                         request admission as a substituted limited partner;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">agree
                                         to be bound by the terms and conditions of, and execute, our LP Agreement;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">represent
                                         that such transferee has the capacity and authority to enter into our LP Agreement;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">grant
                                         powers of attorney to USCF and any liquidator of us; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">make
                                         the consents and waivers contained in our LP Agreement.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a039_v1"></A>What is the Plan of Distribution?
</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Most
investors buy and sell shares of USL in secondary market transactions through brokers. Shares trade on the NYSE Arca under the
ticker symbol &ldquo;USL.&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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The offering
of USL&rsquo;s shares is a best efforts offering. USL continuously offers Creation Baskets consisting of 50,000 shares through
the Marketing Agent, to Authorized Participants. Authorized Participants pay a $350 fee for each order they place to create or
redeem one or more Creation Baskets through April 30, 2016; after April 30, 2016, the fee increases to $1,000. The Marketing Agent
receives, for its services as marketing agent to USL, a marketing fee of 0.06% on USL&rsquo;s assets up to the first $3 billion;
and 0.04% on USL&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 the General Partner for distribution-related services in connection with this offering
exceed ten percent (10%) of the gross proceeds of this offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The per
share price of shares offered in Creation Baskets on any subsequent day will be the total NAV of USL calculated shortly after
the close of the core trading session on the NYSE Arca on that 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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, USL. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As of
December 31, 2015, USL had the following Authorized Participants: Citadel Securities LLC, Citigroup Global Markets Inc., JP Morgan
Securities Inc., Merrill Lynch Professional Clearing Corp., Morgan Stanley &amp; Company, Inc., Nomura Securities International
Inc., RBC Capital Markets LLC, SG Americas Securities LLC, and Virtu Financial BD LLC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Because
new shares can be created and issued on an ongoing basis, at any point during the life of USL, 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.
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 USL, 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 4(3)(C) of the 1933 Act, would be unable to take advantage of the prospectus-delivery exemption
provided by Section 4(3) of the 1933 Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 Participants 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">While
the Authorized Participants may be indemnified by USCF, they will not be entitled to receive a discount or commission from USL
for their purchases of Creation Baskets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a040_v1"></A>Calculating Per Share NAV
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">USL&rsquo;s per share
NAV is calculated by:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Taking
                                         the current market value of its total assets;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Subtracting
                                         any liabilities; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Dividing
                                         that total by the total number of outstanding shares.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The Administrator
calculates the per share NAV of USL once each NYSE Arca trading day. The per share NAV for a normal trading day is released after
4:00 p.m. New York time. Trading during the core trading session on the NYSE Arca typically closes at 4:00 p.m. New York time.
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 Oil Futures Contracts traded on the NYMEX, but calculates or determines the value of all other USL investments (including
Oil Futures Contracts not traded on the NYMEX, Other Oil-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., USL 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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In addition,
in order to provide updated information relating to USL 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. The indicative fund
value is calculated by using the prior day&rsquo;s closing per share NAV of USL as a base and updating that value throughout the
trading day to reflect changes in the most recently reported trade price for the active light, sweet Oil Futures Contracts on
the NYMEX. The prices reported for those Oil 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 Oil Futures Contract, the last sale price for the Benchmark Oil Futures Contract is not adjusted. 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 USL&rsquo;s investments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. The normal trading hours of the NYMEX are 10:00 a.m. New York time to 2:30 p.m. New
York time. This means that there is a gap in time at the beginning and the end of each day during which USL&rsquo;s shares are
traded on the NYSE Arca, but real-time NYMEX trading prices for Oil 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 Oil Futures Contracts from
the NYMEX&rsquo;s immediately preceding trading session. In addition, other Oil Futures Contracts, Other Oil-Related Investments
and Treasuries held by USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The NYSE
Arca disseminates the indicative fund value 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL shares on the NYSE Arca. Investors and market professionals are
able throughout the trading day to compare the market price of USL and the indicative fund value. If the market price of USL shares
diverges significantly from the indicative fund value, market professionals will have an incentive to execute arbitrage trades.
For example, if USL appears to be trading at a discount compared to the indicative fund value, a market professional could buy
USL shares on the NYSE Arca and sell short Oil Futures Contracts. Such arbitrage trades can tighten the tracking between the market
price of USL and the indicative fund value and thus can be beneficial to all market participants.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a041_v1"></A>Creation and Redemption
of Shares </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL creates
and redeems shares from time to time, but only in one or more Creation Baskets or Redemption Baskets. The creation and redemption
of baskets are only made in exchange for delivery to USL or the distribution by USL 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 as of 4:00 p.m. New York time on the day the order to create or redeem baskets
is properly received.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Authorized
Participants are the only persons that may place orders to create and redeem baskets. Authorized Participants must be (1) 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) DTC Participants. To become an
Authorized Participant, a person must enter into an Authorized Participant Agreement with USCF on behalf of USL (each such agreement,
an &ldquo;Authorized Participant Agreement&rdquo;). 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 USCF, without the consent of any
shareholder or Authorized Participant. From July 1, 2011 through December 31, 2015 (and continuing at least through April 30,
2016), the applicable transaction fee paid by Authorized Participants was $350 to USL for each order they place to create or redeem
one or more baskets; prior to July 1, 2011, this fee was $1,000. Authorized Participants who make deposits with USL in exchange
for baskets receive no fees, commissions or other form of compensation or inducement of any kind from either USL or USCF, and
no such person will have any obligation or responsibility to USL or USCF to effect any sale or resale of shares. As of December
31, 2015, 10 Authorized Participants had entered into agreements with USCF on behalf of USL. During the year ended December 31,
2015, USL issued 77 Creation Baskets and redeemed 22 Redemption Baskets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Certain
Authorized Participants are expected to be capable of participating directly in the physical crude oil market and the crude oil
futures market. In some cases, Authorized Participants or their affiliates may from time to time buy or sell crude oil or Oil
Interests and may profit in these instances. USCF believes that the size and operation of the crude oil market make it unlikely
that an Authorized Participant&rsquo;s direct activities in the crude oil or securities markets will significantly affect the
price of crude oil, Oil Interests or the price of the shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. Certain Authorized
Participants may also be regulated under federal and state banking laws and regulations. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Under
the Authorized Participant Agreement, USCF, and USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 New York Stock Exchange is closed for regular trading. 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. The day on which the Marketing Agent receives
a valid purchase order is referred to as the purchase order date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">By placing
a purchase order, an Authorized Participant agrees to deposit Treasuries, cash or a combination of Treasuries and cash, as described
below. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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) deposit Treasuries, cash, or a combination of Treasuries and cash with the Custodian of the
fund, and (2) 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 the fund 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) 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 USL&rsquo;s investment objective and shall be purchased as a result
of the Authorized Participant&rsquo;s purchase of shares.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL (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. 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. The Marketing Agent will publish such requirements at
the beginning of each business day. 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">An Authorized
Participant who places a purchase order is responsible for transferring to USL&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. 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. The expense and risk of delivery and ownership of Treasuries until
such Treasuries have been received by the Custodian on behalf of USL shall be borne solely by the Authorized Participant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 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. USL&rsquo;s 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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">it
                                         determines that the investment alternative available to USL at that time will not enable
                                         it to meet its investment objective;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">it
                                         determines that the purchase order or the Creation Basket Deposit is not in proper form;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">it
                                         believes that the purchase order or the Creation Basket Deposit would have adverse tax
                                         consequences to USL, the limited partners or its shareholders;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">the
                                         acceptance or receipt of the Creation Basket Deposit would, in the opinion of counsel
                                         to USCF, be unlawful; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">circumstances
                                         outside the control of USCF, Marketing Agent or Custodian make it, for all practical
                                         purposes, not feasible to process creations of baskets.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">None
of USCF, Marketing Agent or Custodian will be liable for the rejection of any purchase order or Creation Basket Deposit.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The procedures
by which an Authorized Participant can redeem one or more baskets mirror the procedures for the creation of baskets. On any business
day, an Authorized Participant may place an order with the Marketing Agent to redeem one or more baskets. 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. 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;). 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.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">By placing
a redemption order, an Authorized Participant agrees to deliver the baskets to be redeemed through DTC&rsquo;s book-entry system
to USL, as described below. Prior to the delivery of the redemption distribution for a redemption order, the Authorized Participant
must also have wired to USL&rsquo;s account at the Custodian the non-refundable transaction fee due for the redemption order.
An Authorized Participant may not withdraw a redemption order, except as otherwise set forth in the procedures in the Authorized
Participant Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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) deliver the Redemption Basket to be redeemed through DTC&rsquo;s book-entry system to
the fund&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) 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 the fund 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) and (2)
above, the order shall be cancelled. The number and type of contracts specified shall be determined by USCF, in its sole discretion,
to meet USL&rsquo;s investment objective and shall be sold as a result of the Authorized Participant&rsquo;s sale of shares.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The redemption
distribution from USL 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 USL (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. 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. The Marketing Agent will publish
an estimate of the redemption distribution per basket as of the beginning of each business day.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The redemption
distribution due from USL will be delivered to the Authorized Participant by 3:00 p.m. New 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, USL&rsquo;s DTC account has been
credited with the baskets to be redeemed. If USL&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. Any remainder of the redemption
distribution will be delivered on the next business day to the extent of remaining whole baskets received if USL 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 USL&rsquo;s DTC account by 3:00 p.m. New York time on such next business day. Any further
outstanding amount of the redemption order shall be cancelled. 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 USL&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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF may,
in its discretion, suspend the right of redemption, or postpone the redemption settlement date, (1) 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) 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) for such other period as USCF determines to be necessary for the protection
of the limited partners or shareholders. For example, USCF may determine that it is necessary to suspend redemptions to allow
for the orderly liquidation of USL&rsquo;s assets at an appropriate value to fund a redemption. 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 over the counter contract,
it may be appropriate to suspend redemptions until such time as such circumstances are rectified. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. 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.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">To compensate
USL for its expenses in connection with the creation and redemption of baskets, an Authorized Participant is required to pay a
transaction fee to USL of $350 through April 30, 2016 per order to create or redeem baskets, regardless of the number of baskets
in such order; after April 30, 2016 the fee will be $1,000. 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 the notice.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL if they are required by law to pay any such
tax, together with any applicable penalties, additions to tax and interest thereon.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As noted,
USL creates and redeems shares from time to time, but only in one or more Creation Baskets or Redemption Baskets. The creation
and redemption of baskets are only made in exchange for delivery to USL or the distribution by USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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. 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. 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
USL at the time the Authorized Participant purchased the Creation Baskets and the 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 Oil Futures Contract
market and the market for Other Oil-Related Investments. The prices of shares offered by Authorized Participants are expected
to fall between USL&rsquo;s NAV and the trading price of the shares on the NYSE Arca at the time of sale. 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 USL in exchange for baskets receive no fees, commissions or other form of compensation or inducement of
any kind from either USL or USCF, and no such person has any obligation or responsibility to USCF or USL to effect any sale or
resale of shares. 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 NAV per share. The amount of the discount or premium in the trading price relative to the
NAV per share 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 Oil Futures Contracts market and the market for Other Oil-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 Oil
Interests 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a042_v1"></A>Use of Proceeds </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF causes
USL to transfer the proceeds from the sale of Creation Baskets to the Custodian or other custodian for trading activities. USCF
will invest USL&rsquo;s assets in Oil Interests and investments in Treasuries, cash and/or cash equivalents. When USL purchases
an Oil Futures Contract and certain exchange-traded Other Oil-Related Investments, USL 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 Oil Interests at maturity. This deposit is known as initial margin. Counterparties in transactions
in OTC contracts will generally impose similar collateral requirements on USL. 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:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">held
                                         on deposit with the FCM or other custodian,</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">used
                                         for other investments, and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">held
                                         in bank accounts to pay current obligations and as reserves.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Approximately
5% to 30% of USL&rsquo;s assets have normally been committed as margin for commodity futures contracts. However, from time to
time, the percentage of assets committed as margin may be substantially more, or less, than such range. Ongoing margin and collateral
payments will generally be required for both exchange-traded and OTC contracts based on changes in the value of the Oil 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 the Oil 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 USL&rsquo;s assets will be posted as margin or collateral at any given time. The Treasuries, cash and
cash equivalents held by USL will constitute reserves that will be available to meet ongoing margin and collateral requirements.
All interest income will be used for USL&rsquo;s benefit.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">An FCM,
counterparty, government agency or commodity exchange could increase margin or collateral requirements applicable to USL to hold
trading positions at any time. Moreover, margin is merely a security deposit and has no bearing on the profit or loss potential
for any positions held.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The assets
of USL posted as margin for Oil Futures Contracts are held in segregated accounts pursuant to the CEA and CFTC regulations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If USL
enters into a swap agreement, USL must post both collateral and independent amounts to its swap counterparty(ies). The amount
of collateral USL posts changes according to the amounts owed by USL to its counterparty on a given swap transaction, while independent
amounts are fixed amounts posted by USL at the start of a swap transaction. Collateral and independent amounts posted to swap
counterparties will be held by a third party custodian.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a043_v1"></A>INFORMATION
YOU SHOULD KNOW</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The information
contained in this prospectus was obtained from us and other sources believed by us to be reliable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a044_v1"></A>SUMMARY
OF PROMOTIONAL AND SALES MATERIAL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">USL has used the following
sales material it has prepared:</FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL&rsquo;s
                                         website, <I>www.unitedstatescommodityfunds.com</I>;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Press
                                         release dated the effective date of USL&rsquo;s initial registration statement; and</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         fact sheet available on USL&rsquo;s website.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 Securities and Exchange Commission for their review pursuant to Industry Guide 5.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a045_v1"></A>INTELLECTUAL
PROPERTY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF owns trademark registrations
for the UNITED STATES 12 MONTH OIL FUND (U.S. Reg. No. 3600671) for &ldquo;fund investment services in the field of oil futures
contracts and other oil-related investments,&rdquo; in use since December 6, 2007, UNITED STATES 12 MONTH OIL FUND, LP (and Oil
Rig Design) (U.S. Reg. No. 3638982) for &ldquo;investment services in the field of oil futures contracts and other oil- related
investments&rdquo; in use since December 6, 2007 and USL UNITED STATES 12 MONTH OIL FUND, LP (and 12 and Flame Design), (U.S.
Reg. No. 4440927) in use since September 4, 2012. USL 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. So long as USL 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. USCF has been granted two patents Nos. 7,739,186 and 8,019,675, for systems and methods
for an exchange traded fund that tracks the price of one or more commodities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF owns trademark registrations
for USCF (U.S. Reg. No. 3638987) for &ldquo;Fund investment services,&rdquo; in use since June 24, 2008, and USCF UNITED STATES
COMMODITY FUNDS LLC &amp; Design (U.S. Reg. No. 4304004) for &ldquo;Fund investment services,&rdquo; in use since June 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. 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.
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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a046_v1"></A>WHERE
YOU CAN FIND MORE INFORMATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF has filed on behalf of
USL a registration statement on Form S-1 with the SEC under the 1933 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 USL 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 USL and the shares can also be obtained from USL&rsquo;s website, which is <I>www.unitedstatescommodityfunds.com
</I>USL&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. USL is subject to the
informational requirements of the Exchange Act and USCF and USL will each, on behalf of USL, file certain reports and other information
with the SEC. USCF will file an updated prospectus annually for USL 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>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a047_v1"></A>STATEMENT
REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 and movements in the commodities markets and indexes that track such movements, USL&rsquo;s operations, USCF&rsquo;s
plans and references to USL&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 USL&rdquo; Consequently, all the forward-looking statements made in this
prospectus are qualified by these cautionary statements, and there can be no assurance that the 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 the U.S. and foreign currencies, 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, USL&rsquo;s operations or the
value of the shares.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a048_v1"></A>INCORPORATION
BY REFERENCE OF CERTAIN INFORMATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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 previously filed with the SEC:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Annual
                                         Report on Form 10-K for the year ended December 31, 2015, filed March 11, 2016.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">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:</FONT></P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a049_v1"></A>Privacy
Policy</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL 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 USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL and USCF do not disclose
nonpublic personal information except as required by law or as described in their Privacy Policy. In general, USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL and USCF maintain safeguards
that comply with federal law to protect investors&rsquo; nonpublic personal information. These safeguards are reasonably designed
to (1) ensure the security and confidentiality of investors&rsquo; records and information, (2) protect against any anticipated
threats or hazards to the security or integrity of investors&rsquo; records and information, and (3) 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 USL 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A copy of USL and USCF&rsquo;s
current Privacy Policy is provided to investors annually and is also available upon request.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a050_v1"></A>APPENDIX
A</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="i00185a051_v1"></A>Glossary
of Defined Terms</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">In this
prospectus, each of the following terms have the meanings set forth after such term:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>1933
Act</B>: The Securities Act of 1933.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Administrator</B>:
Brown Brothers Harriman &amp; Co.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Authorized
Participant</B>: One that purchases or redeems Creation Baskets or Redemption Baskets, respectively, from or to USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Benchmark
Oil Futures Contracts</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 light, sweet crude oil traded on the NYMEX except during the last two weeks of the current
month when the near month contract is sold and replaced by the futures contract for the thirteenth month following the current
month.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>BNO</B>:
United States Brent Oil Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>CFTC</B>:
Commodity Futures Trading Commission, an independent agency with the mandate to regulate commodity futures and options in the
United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Code:
</B>Internal Revenue Code.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Commodity
Pool</B>: An enterprise in which several individuals contribute funds in order to trade futures or future options collectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>CPER</B>:
United States Copper Index Fund.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Creation
Basket</B>: A block of 50,000 shares used by USL to issue shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Custodian</B>:
Brown Brothers Harriman &amp; Co.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>DNO:
</B>United States Short Oil Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Dodd-Frank
Act</B>: The Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law July 21, 2010.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>DTC:
</B>The Depository Trust Company. DTC will act as the securities depository for the shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>DTC
Participant</B>: An entity that has an account with DTC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>DTEF</B>:
A derivatives transaction execution facility.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Exchange
Act: </B>The Securities Exchange Act of 1934. </FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>FINRA:
</B>Financial Industry Regulatory Authority, formerly the National Association of Securities Dealers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Futures
Contracts:</B> Futures contracts for light, sweet crude oil, and other types of crude oil, diesel-heating oil, gasoline, natural
gas and other petroleum-based fuels that are traded on the NYMEX, ICE Futures or other U.S. and foreign exchanges.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>ICE
Futures</B>: The leading electronic regulated futures and options exchange for global energy markets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Limited
Liability Company (LLC):</B> A type of business ownership combining several features of corporation and partnership structures.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>LP
Agreement</B>: The Second Amended and Restated Agreement of Limited Partnership effective as of March 1, 2013.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Margin:
</B>The amount of equity required for an investment in futures contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Marketing
Agent</B>: ALPS Distributors, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>NAV</B>:
Net asset value of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>NFA:
</B>National Futures Association.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>New
York Mercantile Exchange (NYMEX):</B> The primary exchange on which futures contracts are traded in the U.S. USL expects to invest
primarily in futures contracts, and particularly in futures contracts traded on the New York Mercantile Exchange. USL expressly
disclaims any association with the Exchange or endorsement of USL by the Exchange and acknowledges that &ldquo;NYMEX&rdquo; and
&ldquo;New York Mercantile Exchange&rdquo; are registered trademarks of such Exchange.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Oil
Futures Contracts</B>: Futures contracts for crude oil, diesel-heating oil, gasoline, natural gas, and other petroleum-based fuels
that are traded on the NYMEX, ICE Futures or other U.S. and foreign exchanges.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Oil
Interests</B>: Oil Futures Contracts and Other Oil-Related Investments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>OPEC</B>:
Organization of Petroleum Exporting Countries</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Other
Oil-Related Investments</B>: Other crude oil related investments such as cash-settled options on Oil Futures Contracts, forward
contracts for crude oil, and OTC transactions that are based on the price of crude oil, other petroleum-based fuels, Oil Futures
Contracts and indices based on the foregoing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Redemption
Basket</B>: A block of 50,000 shares used by USL to redeem shares.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Related
Public Funds</B>: United States Natural Gas Fund, LP (&ldquo;UNG&rdquo;) United States 12 Month Natural Gas Fund, LP (&ldquo;UNL&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 (&ldquo;CPER&rdquo;); United States Commodity Index Fund (&ldquo;USCI&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>SEC</B>:
Securities and Exchange Commission.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Shareholders</B>:
Holder of Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Shares:
</B>Common shares representing fractional undivided beneficial interests in USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><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 counterparty. Swap transactions that are not cleared
through central counterparties are called &ldquo;uncleared&rdquo; or &ldquo;over-the-counter&rdquo; (&ldquo;OTC) swaps.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Tracking
Error</B>: Possibility that the daily NAV of USL will not track the price of light, sweet crude oil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Treasuries</B>:
Obligations of the U.S. government with remaining maturities of 2 years or less.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>UGA</B>:
United States Gasoline Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>UHN</B>:
United States Diesel-Heating Oil Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>UNG</B>:
United States Natural Gas Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt"><B>UNL</B>: United
States 12 Month Natural Gas Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt"><B>USAG:</B> United
States Agriculture Index Fund.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>USCI</B>:
United States Commodity Index Fund.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>USL</B>:
United States 12 Month Oil Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>USCF</B>:
United States Commodity Funds LLC (the general partner), a Delaware limited liability company, which is registered as a Commodity
Pool Operator, who controls the investments and other decisions of USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>USO</B>:
United States Oil Fund, LP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Valuation
Day</B>: Any day as of which USL calculates its NAV.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt"><B>You:</B> The owner
of shares.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>INFORMATION
NOT REQUIRED IN THE PROSPECT</B>US</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-size: 10pt"><B>Item
13.&#9;Other Expenses of Issuance and Distribution </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Set forth
below is an estimate (except as indicated) of the amount of fees and expenses (other than underwriting commissions and discounts)
payable by the registrant in connection with the issuance and distribution of the shares pursuant to the prospectus contained
in this registration statement.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="width: 77%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amount SEC registration fee
    (actual)&#9;</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="width: 13%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">129,248</FONT></td>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">NYSE Arca Listing Fee (actual)&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">7,500</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">FINRA filing fees (actual)&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">N/A</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Blue Sky expenses&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">N/A</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Auditor&rsquo;s fees and expenses (estimate)&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">100,000</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Legal fees and expenses (estimate)&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">60,000</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Printing expenses (estimate)&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">60,000</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="padding-left: 25.9pt; text-indent: -8.65pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><FONT STYLE="font-size: 10pt">Total&#9;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">$</FONT></td>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">356,748</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-size: 10pt"><B>Item
14.&#9;Indemnification of Directors and Officers </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL shall,
to the fullest extent permitted by law, but only out of USL assets, indemnify and hold harmless a general partner and each officer,
director, stockholder, partner, employee or agent thereof (including persons who serve at USL&rsquo;s request as directors, officers
or trustees of another organization in which USL has an interest as a Shareholder, creditor or otherwise) and their respective
Legal Representatives and successors (hereinafter referred to as a &ldquo;<I>Covered Person</I>&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 believe that such Covered Person&rsquo;s action was in the best interest of USL, and except that no Covered Person
shall be indemnified against any liability to USL 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 USL 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 USL if it is ultimately determined that the indemnification of such expenses is not authorized hereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As to
any matter disposed of by a compromise payment by any such Covered Person, pursuant to a consent decree or otherwise, no such
indemnification either for said payment or for any other expenses shall be provided unless such compromise shall be approved as
in the best interests of USL, after notice that it involved such indemnification by any disinterested person or persons to whom
the questions may be referred by United States Commodity Funds LLC (&ldquo;USCF&rdquo;), the general partner, provided that there
has been obtained an opinion in writing of independent legal counsel to the effect that such Covered Person appears to have acted
in good faith in the reasonable belief that his or her action was in the best interests of USL and that such indemnification would
not protect such persons against any liability to USL or its limited partners to which such person would otherwise by subject
by reason of willful misfeasance, bad faith, gross negligence or reckless disregard of the duties involved in the conduct of office.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Approval
by any disinterested person or persons shall not prevent the recovery from persons as indemnification if such Covered Person is
subsequently adjudicated by a court of competent jurisdiction not to have acted in good faith in the reasonable belief that such
Covered Person&rsquo;s action was in the best interests of USL or to have been liable to USL or its limited partners 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.</FONT></P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The right
of indemnification hereby provided shall not be exclusive of or affect any other rights to which any such Covered Person may be
entitled. An &ldquo;<I>interested Covered Person</I>&rdquo; is one against whom the action, suit or other proceeding on the same
or similar grounds is then or has been pending and a &ldquo;<I>disinterested person</I>&rdquo; is a person against whom none of
such actions, suits or other proceedings or another action, suit or other proceeding on the same or similar grounds is then or
has been pending. Nothing contained in this provision shall affect any rights to indemnification to which personnel of a general
partner, other than directors and officers, and other persons may be entitled by contract or otherwise under law, nor the power
of USL to purchase and maintain liability insurance on behalf of any such person.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Nothing
in this provision shall be construed to subject any Covered Person to any liability to which he is not already liable under this
Agreement or applicable law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Each limited
partner agrees that it will not hold any Affiliate or any officer, director, stockholder, partner, employee or agent of any Affiliate
of USCF liable for any actions of USCF or any obligations arising under or in connection with this Agreement or the transactions
contemplated hereby.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-size: 10pt"><B>Item
15.&#9;Recent Sales of Unregistered Securities </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">None.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-size: 10pt"><B>Item
16.&#9;Exhibits </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2pt 0 6pt 34.55pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">(a)
Exhibits</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit
    No.</B></FONT></td>
    <TD STYLE="vertical-align: top; width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; width: 88%; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="border-top: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;3.1
    <SUP>(1)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Certificate of Limited Partnership of the
    Registrant.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;3.2
    <SUP>(2)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Second Amended and Restated Agreement of
    Limited Partnership.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;3.3
    <SUP>(8)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Sixth Amended and Restated Limited Liability
    Company Agreement of USCF.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;5.1*</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Opinion of Sutherland Asbill &amp; Brennan
    LLP relating to the legality of the shares.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;8.1*</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Opinion of Sutherland Asbill &amp; Brennan
    LLP with respect to federal income tax consequences.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.1*</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Form of Authorized Purchaser Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.2
    <SUP>(3)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Marketing Agent Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.3
    <SUP>(3)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment Agreement to Marketing Agent
    Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.4
    <SUP>(3)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Marketing Agent Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.5
    <SUP>(9)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment No. 2 to Marketing Agent Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.6
    <SUP>(2)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Amendment to the Marketing Agent
    Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.7
    <SUP>(4)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">License Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.8
    <SUP>(5)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment to the License Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.9
    <SUP>(7)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Amendment to the License Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.10
    <SUP>(3)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Custodian Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.11
    <SUP>(6)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment Agreement to the Custodian Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.12
    <SUP>(9)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment No. 2 to Custodian Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.13
    <SUP>(3)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Administrative Agency Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.14
    <SUP>(6)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment Agreement to the Administrative
    Agency Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.15
    <SUP>(9)</SUP></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment No. 2 to Administrative Agency
    Agreement.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">23.1*</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Consent of Sutherland Asbill &amp; Brennan
    LLP (incorporated by reference to exhibit numbers 5.1 and 8.1 hereto).</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">23.2*</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Consent of independent registered public
    accounting firm.</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 8.65pt; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed
                                         Herewith.</FONT></TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Registration Statement on Form S-1 (File No. 333-144348),
                                         filed on July 5, 2007.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Annual Report on Form 10-K for the year ended December
                                         31, 2012, filed on March 13, 2013.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(3)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarter ended
                                         September 30, 2009, filed on November 16, 2009.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(4)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to United States Natural Gas Fund, LP&rsquo;s Quarterly Report on Form 10-Q
                                         for the quarter ended March 31, 2007, filed on June 1, 2007.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(5)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Annual Report on Form 10-K for the year ended December
                                         31, 2007, filed on March 26, 2008.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(6)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Annual Report on Form 10-K for the year ended December
                                         31, 2008, filed on March 31, 2009.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(7)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference
to the Registrant&rsquo;s Current Report on Form 8-K, filed on October 24, 2011.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(8)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Annual Report on Form 10-K for the year ended December
                                         31, 2015, filed on March 11, 2016.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(9)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Incorporated
                                         by reference to Registrant&rsquo;s Quarterly Report on Form 10-Q for the Quarter ended
                                         June 30, 2012, filed on August 9, 2012.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">(b) Financial Statement Schedules</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The financial statement schedules
are either not applicable or the required information is included in the financial statements and footnotes related thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-size: 10pt"><B>Item
17.&#9;Undertakings </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(a) The
undersigned registrant hereby undertakes:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange
Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change
in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective
registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Provided,
however, that paragraphs (a)(1)(i), (a)(1)(ii) and (a)(1)(iii) of this section do not apply if the registration statement is on
Form S&ndash;3 or Form F&ndash;3 and the information required to be included in a post-effective amendment by those paragraphs
is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of
the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement, or is contained in a form
of prospectus filed pursuant to Rule 424(b) that is part of the registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall
be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
at the termination of the offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(4)
That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(i)
If the registrant is subject to Rule 430C (&sect;230.430C of this chapter), each prospectus filed pursuant to Rule 424(b) as part
of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses
filed in reliance on Rule 430A (&sect;230.430A of this chapter), shall be deemed to be part of and included in the registration
statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement
or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference
into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of
contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus
that was part of the registration statement or made in any such document immediately prior to such date of first use.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(5)
That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial
distribution of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned
registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser,
if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant
will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(i)
Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant
to Rule 424 (&sect;230.424 of this chapter);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(ii)
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred
to by the undersigned registrant;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(iii)
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned
registrant or its securities provided by or on behalf of the undersigned registrant; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(b) The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(c) Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(d) The
undersigned registrant hereby undertakes:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(1)
To send to the trustee at least on an annual basis a detailed statement of any transactions with the Sponsor or its affiliates,
and of fees, commissions, compensation and other benefits paid, or accrued to the Sponsor or its affiliates for the fiscal year
completed, showing the amount paid or accrued to each recipient and the services performed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(2)
To provide to the trustee the financial statements required by Form 10-K for the first full fiscal year of operations of the partnership.</FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">Pursuant to the requirements
of the Securities Act of 1933, the registrant has duly caused this Post-Effective Amendment No. 2 to the registration statement
to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Oakland, State of California, on March
31, 2016.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><B>UNITED STATES 12 MONTH OIL FUND, L.P.</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58%">&nbsp;</TD>
    <TD STYLE="width: 5%">By:</TD>
    <TD STYLE="width: 37%">United States Commodity Funds LLC as General Partner</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 0.5pt solid">/s/ John P. Love</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>John P. Love</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>President and Chief Executive Officer of</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>United States Commodity Funds LLC</TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">The undersigned directors
and officers of the General Partner of United States 12 Month Oil Fund, LP hereby constitute and appoint John P. Love and Stuart
P. Crumbaugh and each of them with full power to act without the other and with full power of substitution and resubstitution,
our true and lawful attorneys-in-fact with full power to execute in our name and behalf in the capacities indicated below this
registration statement on Form S-1 and any and all amendments thereto, including pre-effective and post-effective amendments to
this registration statement and to sign any and all additional registration statements relating to the same offering of securities
as this registration statement that are filed pursuant to Rule 462(b) of the Securities Act of 1933, and to file the same, with
all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission and thereby ratify
and confirm that all such attorneys-in-fact, or any of them, or their substitutes shall lawfully do or cause to be done by virtue
hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">Pursuant to the requirements
of the Securities Act of 1933, this Post-Effective Amendment No. 2 to the Registration Statement has been signed by the following
persons in the capacities and on the dates indicated. The document may be executed by signatories hereto on any number of counterparts,
all of which shall constitute one and the same instrument.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; width: 35%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Signature</FONT></td>
    <TD STYLE="vertical-align: top; width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; width: 39%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Title</FONT></td>
    <TD STYLE="vertical-align: top; width: 3%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; width: 19%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Date</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    John P. Love</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">President and Chief
    Executive Officer</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">John P. Love</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(Principal Executive
    Officer)</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Stuart P. Crumbaugh</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Chief Financial
    Officer</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Stuart P. Crumbaugh</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(Principal Financial
    and Accounting Officer)</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Nicholas D. Gerber</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Nicholas D. Gerber</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Melinda Gerber</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Melinda Gerber</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Andrew F. Ngim</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Andrew F. Ngim</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Robert L. Nguyen</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Management Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Robert L. Nguyen</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Peter M. Robinson</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Independent Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Peter M. Robinson</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Gordon L. Ellis</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Independent Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Gordon L. Ellis</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/
    Malcolm R. Fobes III</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Independent Director</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">March 31, 2016</FONT></td></tr>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Malcolm R. Fobes
    III</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 13.5pt 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">[Letterhead of Sutherland Asbill &amp; Brennan
LLP]</P>

<P STYLE="font: 13.5pt 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">March 31, 2016</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States 12 Month Oil Fund, LP<BR>
1999 Harrison Street, Suite 1530</P>

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

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

<TABLE CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD NOWRAP STYLE="vertical-align: top; padding: 0.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:</FONT></TD>
    <TD STYLE="width: 91%; padding: 0.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">United States 12 Month Oil Fund, LP</FONT><BR>
<FONT STYLE="font-size: 10pt">Registration Statement on Form S-1</FONT><BR>
<FONT STYLE="font-size: 10pt"><U>No. 333-195437</U></FONT></TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: top; padding: 0.75pt; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding: 0.75pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 13.5pt 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: 0.5in">We have acted as counsel to the United States
12 Month Oil Fund, LP, a Delaware limited partnership (<B><I>&ldquo;USL&rdquo;</I></B>), and its general partner, the United States
Commodity Funds LLC (the <B><I>&ldquo;General Partner&rdquo;</I></B>), in connection with the registration statement on Form S-1
filed with the SEC as of the date hereof (File No. 333-195437) (the <B><I>&ldquo;Registration Statement&rdquo;</I></B>) filed by
USL with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the <B><I>&ldquo;Act&rdquo;</I></B>),
relating to 96,800,000 units representing limited partner interests in USL (the <B><I>&ldquo;Units&rdquo;</I></B>), in connection
with the offering described in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">As counsel to USL, we have participated
in the preparation of the Registration Statement and have examined originals or copies, certified or otherwise identified to our
satisfaction by public officials or officers acting on behalf of USL as authentic copies of originals, of (i)&nbsp;USL&rsquo;s
certificate of limited partnership and its second amended and restated agreement of limited partnership dated as of March 1, 2013
(the <B><I>&ldquo;Partnership Agreement&rdquo;</I></B>), (ii) the General Partner&rsquo;s sixth amended and restated limited liability
company agreement dated as of May 15, 2015, (iii) a Certificate of Good Standing with respect to USL issued by the Delaware Secretary
of State as of a recent date; (iv)&nbsp;resolutions of the board of directors of the General Partner acting on behalf of USL relating
to the authorization, issuance, offer and sale of the Units pursuant to the Registration Statement, (v)&nbsp;a form of authorized
purchaser agreement entered into by USL, the General Partner and each authorized purchaser filed as an exhibit to the Registration
Statement (the <B><I>&ldquo;AP Agreement&rdquo;</I></B>); and (vi)&nbsp;such other documents or matters of law as in our judgment
were necessary to enable us to render the opinions expressed below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">With respect to such examination and
our opinion expressed herein, we have assumed, without any independent investigation or verification (i)&nbsp;the genuineness of
all signatures (other than those of USL and the General Partner) on all documents submitted to us for examination, (ii)&nbsp;the
legal capacity of all natural persons, (iii)&nbsp;the authenticity of all documents submitted to us as originals, (iv)&nbsp;the
conformity to original documents of all documents submitted to us as conformed or reproduced copies and the authenticity of the
originals of such copied documents, and (v)&nbsp;that all certificates issued by public officials have been properly issued. We
also have assumed without independent investigation or verification the accuracy and completeness of all corporate records made
available to us by USL and the General Partner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">We have relied with your approval upon
certificates of public officials, upon certificates and/or representations of officers and employees of the General Partner on
behalf of USL, upon such other certificates as we deemed appropriate, and upon such other data as we have deemed to be appropriate
under the circumstances. We have undertaken no independent investigation or verification of factual matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">The opinions expressed in this
letter are limited to the Limited Liability Company Act and the Revised Uniform Limited Partnership Act of the State of
Delaware (<B><I>&ldquo;RULPA&rdquo;</I></B>). We express no opinion with respect to any other laws of the State of Delaware
or the laws of any other jurisdiction. Without limiting the preceding sentence, we express no opinion as to any state
securities or broker-dealer laws or regulations thereunder relating to the offer, issuance and sale of the Units. This
opinion letter has been prepared, and should be interpreted, in accordance with customary practice followed in the
preparation of opinion letters by lawyers who regularly give, and such customary practice followed by lawyers who on behalf
of their clients regularly advise opinion recipients regarding, opinion letters of this kind.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">Based upon and subject to the foregoing,
we are of the opinion that (i)&nbsp;the issuance of the Units has been duly authorized and (ii)&nbsp;when the Units have been delivered
to, and the agreed consideration has been fully paid at the time of such delivery by, the purchasers thereof, the Registration
Statement has become effective under the Act and remains effective at the time of the offer and sale of the Units, and the Units
are offered and sold as described in the Registration Statement, the Partnership Agreement and the AP Agreement, the Units will
be validly issued and the holders, as limited partners of USL, will have no obligations to make further payments to USL or its
creditors for their purchases of the Units or contributions to USL or its creditors solely by reason of their ownership of the
Units or their status as limited partners of USL (subject to the obligation of a limited partner to repay any funds wrongfully
distributed to it as and to the extent provided in RULPA).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">This opinion is limited to the matters
expressly set forth herein, and no opinion may be implied or inferred beyond those expressly stated. Our opinions and other statements
expressed herein are as of the date hereof, and we have no obligation to update this letter or to advise you of any changes in
applicable law or any other matters that may come to our attention after the date hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the reference to our firm in the &ldquo;Legal Matters&rdquo; section
of the Registration Statement. We do not admit by giving this consent that we are in the category of persons whose consent is required
under Section 7 of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0 2.5in; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">Respectfully submitted,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD><U>/s/ James M. Cain</U></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>James M. Cain, a partner</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0 2.5in; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 8.1</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">[Letterhead of Sutherland Asbill &amp; Brennan
LLP]</P>



<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;March 31, 2016</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">United States 12 Month Oil Fund, LP</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 5%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="width: 90%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Registration Statement on Form S-1 to be filed with the SEC on or about March 31, 2016</FONT></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">Ladies and Gentlemen:</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: 0.5in">We have acted as tax counsel for United
States  12 Month Oil Fund, LP (the &ldquo;Partnership&rdquo;), a Delaware limited partnership, with respect to certain legal
matters in connection with the offer and sale (the &ldquo;Offering&rdquo;) of shares representing limited partner interests
in the Partnership (&ldquo;Shares&rdquo;). We have also participated in the preparation of a Registration Statement on Form
S-1 (the &ldquo;Registration Statement&rdquo;) to which this opinion is an exhibit. In connection therewith, we have
participated in the preparation of the discussion set forth under the caption &ldquo;U.S. Federal Income
Tax Considerations&rdquo; (the &ldquo;Discussion&rdquo;) in the Registration Statement.</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: 0.5in">The Discussion, subject to the qualifications
and assumptions stated in the Discussion and the limitations and qualifications set forth herein, constitutes our opinion as to
the material United States federal income tax consequences for purchasers of the Shares pursuant to the Offering.</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: 0.5in">This opinion letter is limited to the matters
set forth herein, and no opinions are intended to be implied or may be inferred beyond those expressly stated herein. Our opinion
is rendered as of the date hereof and we assume no obligation to update or supplement this opinion or any matter related to this
opinion to reflect any change of fact, circumstances, or law after the date hereof.</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: 0.5in">Furthermore, our opinion is not binding on the
Internal Revenue Service or a court. In addition, we must note that our opinion represents merely our best legal judgment on the
matters presented and that others may disagree with our conclusion. There can be no assurance that the Internal Revenue Service
will not take a contrary position or that a court would agree with our opinion if litigated.</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-top: 0; text-align: center; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 10%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">ATLANTA</FONT></TD>
    <TD STYLE="width: 9%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">AUSTIN</FONT></TD>
    <TD STYLE="width: 11%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">GENEVA</FONT></TD>
    <TD STYLE="width: 11%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">HOUSTON</FONT></TD>
    <TD STYLE="width: 11%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">LONDON</FONT></TD>
    <TD STYLE="width: 12%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">NEW YORK</FONT></TD>
    <TD STYLE="width: 15%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">SACRAMENTO</FONT></TD>
    <TD STYLE="width: 21%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">WASHINGTON D.C.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 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">United States  12 Month Oil Fund, L.P.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">March 31, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 2</P>



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We hereby consent to the filing of this opinion
as an exhibit to the Registration Statement and to the references to our firm and this opinion contained in the Discussion. In
giving this consent, we do not admit that we are &ldquo;experts&rdquo; under the Securities Act of 1933, as amended, or under the
rules and regulations of the Securities and Exchange Commission relating thereto, with respect to any part of the Registration
Statement.</P>

<P STYLE="font: 12pt 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>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>/s/ Sutherland Asbill &amp; Brennan LLP</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>Sutherland Asbill &amp; Brennan LLP</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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



<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 10.1</B></P>


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES 12 MONTH OIL FUND, LP</B></P>

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

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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This United States 12 Month Oil Fund, LP Authorized Participant Agreement (the &ldquo;Agreement&rdquo;), dated
as of [ DATE], 2016, is entered into by and among United States 12 Month Oil Fund, LP (the &ldquo;Fund&rdquo;), United States Commodity
Funds LLC, a Delaware limited liability company and the general partner of the Fund (the &ldquo;General Partner&rdquo;), on behalf
of itself and as General Partner of United States 12 Month Oil Fund, LP, and [Insert name of Authorized Participant and type of
company (Corporation, LLC, Inc., LLP)], a [state of incorporation/formation] (the &ldquo;Authorized Participant&rdquo;).</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The General Partner serves in its capacity as General Partner of United States 12 Month Oil Fund, LP (the
&ldquo;Fund&rdquo;) pursuant to the Limited Partnership Agreement dated as of the day the first Creation Basket is sold and the
proceeds are invested (substantially in the form attached hereto) between the General Partner and the Limited Partners of the Fund
(the &ldquo;Partnership Agreement&rdquo;). Brown Brothers Harriman Co. (the &ldquo;Administrator&rdquo; or &ldquo;Custodian&rdquo;)
and ALPS Distributors (the &ldquo;Marketing Agent&rdquo;) each serve as agents of the General Partner for all purposes of this
Agreement, and all references to agreements, obligations or duties of the Administrator, Custodian or Marketing Agent herein shall
be deemed references to agreements, obligations of duties of the General Partner acting through the relevant agent. As provided
in the Partnership Agreement and described in the Fund&rsquo;s prospectus (the &ldquo;Prospectus&rdquo;), as supplemented and amended
from time to time, Shares of fractional undivided beneficial interest in and ownership of the limited partnership (the &ldquo;Shares&rdquo;)
may be created or redeemed through the Marketing Agent by the Authorized Participant in aggregations of fifty thousand (50,000)
Shares (each aggregation, a &ldquo;Creation Basket&rdquo; or &ldquo;Redemption Basket,&rdquo; respectively; collectively, &ldquo;Baskets&rdquo;).
Creation Baskets are offered only pursuant to the most recent registration statement of the Fund, as declared effective by the
Securities and Exchange Commission (the &ldquo;SEC&rdquo;) and as the same may be amended from time to time thereafter (collectively,
the &ldquo;Registration Statement&rdquo;). Authorized Participants are the only persons that may place orders to create and redeem
Creation Baskets or Redemption Baskets.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Capitalized terms used but not defined in this
Agreement shall have the meanings assigned to such terms in the Prospectus. To the extent there is a conflict between any provision
of this Agreement other than the indemnities provided in Section 9 and the provisions of the Prospectus, the provisions of the
Prospectus shall control.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To give effect to the foregoing premises and
in consideration of the mutual covenants and agreements set forth below, the parties hereto agree as follows:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 1. Order Placement.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To place an order for the creation or redemption
of one or more Baskets, an Authorized Participant must follow the procedures for creation and redemption referred to in Section
3 of this Agreement and attached to this Agreement as Exhibit A; provided, however, that in the case of an Authorized Participant&rsquo;s
initial order to purchase one or more Creation Baskets on the first day the Baskets are to be offered and sold, the procedures
for creation will be as attached to this Agreement as Exhibit A-1.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 2. Status and Obligations of Authorized
Participant.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Authorized Participant represents and warrants
and covenants the following:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant is a participant
of the Depository Trust Company (&ldquo;DTC&rdquo;) (as such a participant, a &ldquo;DTC Participant&rdquo;). If the Authorized
Participant ceases to be a DTC Participant, the Authorized Participant shall give prompt notice to the General Partner of such
event, and this Agreement shall terminate immediately as of the date the Authorized Participant ceased to be a DTC Participant.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless Section 2(c) applies, the Authorized
Participant either (i) is registered as a broker-dealer under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
Act&rdquo;), and is a member in good standing of the Financial Industry Regulatory Authority (&ldquo;FINRA&rdquo;), or (ii) is
exempt from being, or otherwise is not required to be, licensed as a broker-dealer or a member of FINRA, and in either case is
qualified to act as a broker or dealer in the states or other jurisdictions where the nature of its business so requires. The Authorized
Participant will maintain any such registrations, qualifications and membership in good standing and in full force and effect throughout
the term of this Agreement. The Authorized Participant will comply with all applicable federal law, the laws of the states or other
jurisdictions concerned, and the rules and regulations promulgated thereunder, including, but not limited to those applicable to
securities and commodities transactions, and with the Constitution, By-Laws and Conduct Rules of FINRA (if it is a FINRA member)
to the extent the foregoing relate to the Authorized Participant&rsquo;s transactions in, and activities with respect to the Baskets.
The Authorized Participant will not directly or indirectly offer or sell Shares in or from any state or jurisdiction where they
may not lawfully be offered or sold.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the Authorized Participant is offering
or selling Shares in jurisdictions outside the several states, territories and possessions of the United States and is not otherwise
required to be registered, qualified or a member of FINRA as set forth in Section 2(b) above, the Authorized Participant will (i)
observe the applicable laws of the jurisdiction in which such offer and/or sale is made, (ii) comply with the full disclosure requirements
of the Securities Act of 1933, as amended (the &ldquo;1933 Act&rdquo;) and the Commodities Exchange Act (the &ldquo;CEA&rdquo;),
and the rules and regulations promulgated thereunder, and (iii) conduct its business in accordance with the spirit of the FINRA
Conduct Rules, in each case to the extent the foregoing relate to the Authorized Participant&rsquo;s transactions in, and activities
with respect to the Baskets.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant has written
policies and procedures reasonably designed to comply with the money laundering and related provisions of the Uniting and Strengthening
America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (the &ldquo;PATRIOT Act&rdquo;),
and the regulations promulgated thereunder, if the Authorized Participant is subject to the requirements of the PATRIOT Act.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant has the capability
to send and receive communications via an authenticated telecommunication facility to and from the General Partner and its agents,
ALPS Distributors, Inc. and Brown Brothers Harriman &amp; Co. The Authorized Participant shall confirm such capability to the satisfaction
of the General Partner and the Marketing Agent by the end of the Business Day (as defined in Section 6) before placing its first
order with the Marketing Agent (whether such order is to create or to redeem Baskets). If required by the Marketing Agent, the
Administrator or the Custodian with respect to authorized telecommunications by telephonic facsimile, the Authorized Participant
shall enter into a separate agreement with the Marketing Agent, the Administrator or the Custodian, as the case may be, indemnifying
such party with respect to its communications by telephonic facsimile.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because new Baskets can be created and
Shares therein issued on an ongoing basis, at any point during the life of the partnership, a &ldquo;distribution,&rdquo; as such
term is used in the 1933 Act, may be occurring with respect to resales of these Shares. The Authorized Participant is cautioned
that some of its activities may result in its being deemed a participant in a distribution in a manner that would render it a statutory
underwriter and subject it to the prospectus-delivery and liability provisions of the 1933 Act. The Authorized Participant should
review the &ldquo;What is the Plan of Distribution?&rdquo; portion of the Prospectus and consult with its own counsel in connection
with entering into this Agreement and placing an Order (as defined in Section 3). In addition to satisfying the prospectus-delivery
and disclosure requirements of the 1933 Act, the Authorized Participant and any other participant in the distribution of the Shares
purchased by the Authorized Participant also has the obligation to comply with applicable disclosure delivery requirements under
the CEA. To the extent the Authorized Participant has distributed a Preliminary Prospectus to prospective investors, if the Authorized
Participant has been notified by the General Partner of material changes made to that document as compared to the final Prospectus,
the Authorized Participant shall give notice to any prospective investor who received the Preliminary Prospectus of such material
change prior to consummating a sale.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 3. Orders.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All orders to create or redeem Baskets
shall be made in accordance with the terms of the Prospectus, this Agreement and the creation and redemption procedures attached
hereto as Exhibit A (the &ldquo;Procedures&rdquo;), except in the case of an Authorized Participant&rsquo;s initial order to purchase
one or more Creation Baskets on the first day the Baskets are to be offered and sold which will be governed by the procedures set
forth in Exhibit A-1. Each party will comply with such foregoing terms to the extent applicable to it. The General Partner may
issue additional or other procedures from time to time relating to the manner of creating or redeeming Baskets and the Authorized
Participant will comply with such procedures. The General Partner and Authorized Participant hereby consent to the use of recorded
telephone lines.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant acknowledges
and agrees it is acting for its own account or on behalf of another party (whether such party is a customer or otherwise), and
that each order to create a Basket (a &ldquo;Purchase Order&rdquo;) and each order to redeem a Basket (a &ldquo;Redemption Order,&rdquo;
and each Purchase Order and Redemption Order, an &ldquo;Order&rdquo;) may not be withdrawn by the Authorized Participant. A form
of Purchase/Redemption Order is attached hereto as Exhibit B.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 4. Fees. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with each Order by an Authorized
Participant to create or redeem one or more Baskets, the General Partner shall charge, and the Authorized Participant shall pay
to the General Partner, the transaction fee (&ldquo;Transaction Fee&rdquo;) prescribed in the Prospectus applicable to such creation
or redemption. The initial Transaction Fee shall be one thousand dollars ($1,000). The Transaction Fee may be adjusted from time
to time as set forth in the Prospectus.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 5. Authorized Persons. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Concurrently with the execution of this Agreement
and as requested in writing from time to time thereafter, the Authorized Participant shall deliver to the General Partner and the
Marketing Agent, notarized and duly certified as appropriate by its secretary or other duly authorized official, a certificate
in the form of Exhibit C setting forth the names and signatures of all persons authorized to give instructions relating to activity
contemplated hereby or by any other notice, request or instruction given on behalf of the Authorized Participant (each, an &ldquo;Authorized
Person&rdquo;). The General Partner or the Marketing Agent may accept and rely upon such certificate as conclusive evidence of
the facts set forth therein and shall consider such certificate to be in full force and effect until the General Partner receives
a superseding certificate bearing a subsequent date. Upon the termination or revocation of authority of any Authorized Person by
the Authorized Participant, the Authorized Participant shall give immediate written notice of such fact to the General Partner
and the Marketing Agent, and such notice shall be effective upon receipt by the General Partner.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 6. Creation Procedures.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On any Business Day, an Authorized Participant
may place an order with the Marketing Agent to create one or more Creation Baskets in accordance with this Agreement and the Procedures.
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, ICE Futures Exchange or the New York Stock Exchange is closed for regular trading. Purchase orders must be placed
by 12:00 PM New York time or the close of regular trading on NYSE Arca, whichever is earlier, except in the case of an Authorized
Participant&rsquo;s initial order to purchase one or more Creation Baskets on the first day the Baskets are to be offered and sold,
when such orders shall be placed by 9:00 AM<B> </B>New York time on the day agreed to by the General Partner and the Authorized
Participant. The day on which the Marketing Agent receives a valid Purchase Order is the Purchase Order Date. By placing a Purchase
Order, an Authorized Participant agrees to (1) deposit Treasuries, cash, or a combination of Treasuries and cash with the Custodian
of the Fund, and (2) if required by the General Partner in its sole discretion, enter into or arrange for a block trade, an exchange
for physical or exchange for swap, or any other over-the-counter energy transaction (through itself or a designated acceptable
broker) with the Fund for the purchase of a number and type of futures contracts at the closing settlement price for such contracts
on the Purchase Order Date, as specified in the Purchase Order Form (see Exhibit B). Failure to consummate (1) and (2) above shall
result in the cancellation of the order. The number and type of contracts specified shall be determined by the General Partner,
in its sole discretion, to meet the Fund&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: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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. &ldquo;Treasuries&rdquo; shall be any U.S. treasury security with two years or less remaining to maturity with an aggregate
market value, as determined in the sole discretion of the Administrator using the valuation procedures set forth in Exhibit D that
together with any cash amount, will equal the purchase price of the Creation Basket being purchased.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The total deposit required to create each basket
(&ldquo;Creation Basket Deposit&rdquo;) will be an amount of Treasuries and/or cash that is in the same proportion to the total
assets of the Fund (net of estimated accrued but unpaid fees, expenses and other liabilities) on the date the order to purchase
is accepted as the number of Shares to be created under the Purchase Order is in proportion to the total number of Shares outstanding
on the date the order is received.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The General Partner determines, directly in
its sole discretion, or in consultation with the Administrator, the requirements for Treasuries and/or the amount of cash, including
the maximum permitted remaining maturity of a Treasury and the proportions of Treasuries and cash, that may be included in deposits
to create Baskets. The Marketing Agent will publish such requirements at the beginning of each business day. Unless otherwise determined
by the General Partner, if Treasuries and cash are to be deposited, the amount of the cash deposit required will be the difference
between (i) the aggregate market value of the Treasuries required to be included in a Creation Basket Deposit as of 4:00 PM New
York time on the Purchase Order Date and (ii) the total required deposit.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">An Authorized Participant who places a Purchase
Order is responsible for transferring to the Fund&rsquo;s account with the Custodian the required amount of Treasuries and/or cash
by the end of the third Business Day following the Purchase Order Date, except in the case of an Authorized Participant&rsquo;s
initial order to purchase one or more Creation Baskets on the first day the Baskets are to be offered and sold when the Creation
Basket Deposit will be due by 12:00 PM New York time on the date the Purchase Order was accepted by the Marketing Agent. Upon receipt
of the deposit amount, the Administrator will cause 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, except in the case of an Authorized Participant&rsquo;s
initial order to purchase one or more Creation Baskets, when the Administrator will cause DTC to credit the number of Baskets so
ordered upon confirmation by the Custodian that the Creation Basket Deposit has been received by the Custodian. The expense and
risk of delivery and ownership of Treasuries until such Treasuries have been received by the Custodian on behalf of the Fund shall
be borne solely by the Authorized Participant.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 7. Redemption Procedures. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On any Business Day, an Authorized Participant
may place an order with the Marketing Agent to redeem one or more Redemption Baskets in accordance with this Section 7 and the
Procedures. Redemption Orders must be placed by 12:00 PM New York time or the close of regular trading on NYSE Arca, whichever
is earlier. A Redemption Order so received is effective on the date it is received in satisfactory form by the Marketing Agent.
The day on which the Marketing Agent receives a valid Redemption Order is the &ldquo;Redemption Order Date&rdquo;. By placing a
Redemption Order, an Authorized Participant agrees to (1) deliver the Redemption Basket to be redeemed through DTC&rsquo;s book-entry
system to the Fund&rsquo;s account with the Custodian not later than 3:00 PM New York time on the third Business Day following
the effective date of the Redemption Order (&ldquo;Redemption Distribution Date&rdquo;), and (2) if required by the General Partner
in its sole discretion, enter into or arrange for a block trade, an exchange for physical or exchange for swap, or any other over-the-counter
energy transaction (through itself or a designated acceptable broker) with the Fund for the sale of a number and type of futures
contracts at the closing settlement price for such contracts on the Redemption Order Date, as specified in the Redemption Order
Form (see Exhibit B). Failure to consummate (1) and (2) above shall result in the cancellation of the order. The number and type
of contracts specified shall be determined by the General Partner, in its sole discretion, to meet the Fund&rsquo;s investment
objective and shall be sold as a result of the Authorized Participant&rsquo;s sale of Shares. Prior to the delivery of the redemption
distribution for a Redemption Order, the Authorized Participant must also have wired to the Fund&rsquo;s account at the Custodian
the non-refundable Transaction Fee due for the Redemption Order.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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; text-align: justify">The redemption distribution from the Fund consists of a transfer to the redeeming Authorized Participant of
an amount of Treasuries and/or cash with a value that is in the same proportion to the total assets of the Fund (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. The General Partner, directly or in consultation with the Administrator, will determine the requirements for Treasuries
and/or the amount 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. The Marketing Agent will publish such requirements shortly after 4:00 p.m. New York time on the Redemption Order Date.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The redemption distribution due from the Fund
is delivered to the Authorized Participant on the Redemption Distribution Date if, by 3:00 PM New York time on such Redemption
Distribution Date, the Fund&rsquo;s DTC account has been credited with the Baskets to be redeemed. If the Fund&rsquo;s DTC account
has not been credited with all of the Baskets to be redeemed by such time, the redemption distribution is delivered to the extent
of whole Baskets received. Any remainder of the redemption distribution is delivered on the next Business Day to the extent of
remaining whole Baskets received if the Fund receives the fee applicable to the extension of the Redemption Distribution Date which
the General Partner may, from time to time, determine and the remaining Baskets to be redeemed are credited to the Fund&rsquo;s
DTC account by 3:00 PM New York time on such next Business Day. Any further outstanding amount of the Redemption Order may be cancelled
at the election of the General Partner. Any further remaining amount of the redemption order shall be cancelled and the Participant
will indemnify the Partnership for any losses, if any, due to such cancellation, including but not limited to the difference in
the price of investments sold as a result of the redemption order and investments made to reflect that such order has been cancelled.
Pursuant to instruction from the General Partner, the Custodian may also deliver the redemption distribution notwithstanding that
the Baskets to be redeemed are not credited to the Fund&rsquo;s DTC account by 3:00 PM New York time on the Redemption Distribution
Date if the Authorized Participant has collateralized its obligation to deliver the Baskets through DTC&rsquo;s book entry system
on such terms as the General Partner may from time to time determine.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 8. Role of Authorized Participant.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant acknowledges
that, for all purposes of this Agreement, the Authorized Participant is and shall be deemed to be an independent contractor and
has and shall have no authority to act as agent for the Fund, the Marketing Agent, the Administrator, the Custodian or the General
Partner in any matter or in any respect.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant will, to
the extent reasonably practicable, make itself and its employees available, upon request, during normal business hours to consult
with the General Partner and the Marketing Agent concerning the performance of the Authorized Participant&rsquo;s responsibilities
under this Agreement; provided that the Authorized Participant shall be under no obligation to divulge or otherwise discuss any
information that the Authorized Participant believes (i) is confidential or proprietary in nature or (ii) the disclosure of which
to third parties would be prohibited.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the provisions of Section
8(b), the Authorized Participant will maintain records of all sales of Creation Baskets made by or through it and, upon reasonable
request of the General Partner, except if prohibited by applicable law and subject to any privacy obligations or other obligations
arising under federal or state securities laws it may have to its customers, will furnish the General Partner with the names and
addresses of the Participants of such Creation Baskets and the number of Creation Baskets purchased if and to the extent that the
General Partner has been requested to provide such information to the Commodities Futures Trading Commission, Securities Exchange
Commission, Financial Industry Regulatory Authority, or Internal Revenue Service (&ldquo;Fund Regulators&rdquo;). For the avoidance
of doubt, all such information provided by the Authorized Participant shall be Confidential Information (as defined in Section
18) and shall not be used for any purpose other than to satisfy requests of Fund Regulators.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Fund may from time to time be obligated
to deliver prospectuses, proxy materials, annual or other reports of the Fund or other similar information (&ldquo;Fund Documents&rdquo;)
to its limited partners. The Authorized Participant agrees (i) subject to any privacy obligations or other obligations arising
under federal or state securities laws it may have to its customers, to reasonably assist the General Partner in ascertaining certain
information regarding sales of Creation Baskets made by or through the Authorized Participant that is necessary for the Fund to
comply with such obligations upon written request of the General Partner or (ii) in lieu thereof, and at the option of the Authorized
Participant, the Authorized Participant may undertake to deliver Fund Documents to the Authorized Participant&rsquo;s customers
that custody Shares with the Authorized Participant, after receipt from the Fund of sufficient quantities of such Fund Documents
to allow mailing thereof to such customers. The expenses associated with such transmissions shall be borne by the General Partner
in accordance with usual custom and practice in respect of such communications. The General Partner agrees that the names, addresses
and other information concerning the Authorized Participant&rsquo;s customers are and shall remain the sole property of the Authorized
Participant, and none of the General Partner, the Fund or any of their respective affiliates shall use such names, addresses or
other information for any purposes except in connection with the performance of their duties and responsibilities hereunder and
except to the extent necessary for the Fund to meet its regulatory requirements as set forth in Section 8(b) and in this Section
8(c) of the Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 9. Indemnification. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Authorized Participant.
The General Partner agrees to indemnify, defend and hold harmless the Authorized Participant, its partners, stockholders, members,
directors, officers, employees, affiliates, agents and any person who controls such persons within the meaning of Section 15 of
the 1933 Act or Section 20 of the Exchange Act, and the successors and assigns of all of the foregoing persons (each a &ldquo;GP
Indemnified Person&rdquo;), from and against any loss, damage, expense, liability or claim (including reasonable attorney fees
and the reasonable cost of investigation) which the Authorized Participant or any such person may incur under the 1933 Act, the
Exchange Act, the CEA, the common law or otherwise, insofar as such loss, damage, expense, liability or claim arises out of or
is based upon:</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.25in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">any untrue statement or alleged untrue statement of a material fact contained in the Registration
Statement (or in the Registration Statement as amended or supplemented) or in a Prospectus (the term Prospectus for the purpose
of this Section 9 being deemed to include the Prospectus and the Prospectus as amended or supplemented) or any omission or alleged
omission to state a material fact required to be stated in either such Registration Statement or such Prospectus or necessary to
make the statements made therein not misleading, except insofar as any such loss, damage, expense, liability or claim arises out
of or is based upon any untrue statement or alleged untrue statement of a material fact contained in and in conformity with information
concerning the Authorized Participant furnished in writing by or on behalf of the Authorized Participant to the General Partner
expressly for use in such Registration Statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.25in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">any untrue statement or alleged untrue statement of a material fact or breach by the General Partner
of any representation or warranty contained in this Agreement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.25in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">the failure by the General Partner, the Fund or their respective agents to perform when and as
required, any agreement, obligation, duty or covenant contained herein;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.25in"></TD><TD STYLE="width: 0.5in">(4)</TD><TD STYLE="text-align: justify">the failure by the General Partner, the Fund or their respective agents to comply with applicable
laws and the rules and regulations of any governmental entity or any self-regulatory organization to the extent the foregoing relates
to transactions in, and activities with respect to Baskets; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.25in"></TD><TD STYLE="width: 0.5in">(5)</TD><TD STYLE="text-align: justify">the Authorized Participant&rsquo;s performance of its duties under this Agreement except in the
case of this clause (5), for any loss, damage, expense, liability or claim resulting from the gross negligence or willful misconduct
of the Authorized Participant.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In no case is the indemnity of the General
Partner in favor of the Authorized Participant and such other persons as are specified in this Section 9(a) to be deemed to protect
the Authorized Participant and such persons against any liability to the General Partner or the Fund to which the Authorized Participant
would otherwise be subject by reason of willful misfeasance, bad faith or gross negligence in the performance of its duties or
by reason of its reckless disregard of its obligations and duties under this Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If any action, suit or proceeding (each, a
&ldquo;Proceeding&rdquo;) is brought against a GP Indemnified Person or any such person in respect of which indemnity may be sought
against the General Partner pursuant to the foregoing paragraph, such GP Indemnified Person shall promptly notify the General Partner
in writing of the institution of such Proceeding, provided, however, that the omission to so notify the General Partner shall not
relieve the General Partner or the Fund from any liability which it may have to the GP Indemnified Person except to the extent
that it has been materially prejudiced by such failure and has not otherwise learned of such Proceeding. The GP Indemnified Person
shall have the right to employ its own counsel in any such case and the fees and expenses of such counsel shall be borne by the
General Partner and the Fund and paid as incurred (it being understood, however, that the General Partner shall not be liable for
the expenses of more than one separate counsel (in addition to any local counsel) in any one Proceeding or series of related Proceedings
in the same jurisdiction representing the GP Indemnified Persons who are parties to such Proceeding) or for the expenses and fees
incurred with respect to matters that are not indemnifiable in accordance with the preceding paragraph. A GP Indemnified Person
shall give the General Partner reasonable prior notice of settlement of any Proceeding in respect of which indemnity may be sought
against the General Partner pursuant to this Section 9(a), provided, however that the omission to so notify the General Partner
shall not relieve the General Partner or the Fund from any liability which it may have to the GP Indemnified Person.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant agrees to
indemnify, defend and hold harmless each of the Fund, the General Partner and its partners, stockholders, members, directors, officers,
employees and any person who controls the General Partner within the meaning of Section 15 of the 1933 Act or Section 20 of the
Exchange Act, and the successors and assigns of all of the foregoing persons (each, an &ldquo;AP Indemnified Person&rdquo;), from
and against any loss, damage, expense, liability or claim (including reasonable attorney fees and the reasonable cost of investigation)
which the AP Indemnified Person may incur as a result of or in connection with any untrue statement or alleged untrue statement
of a material fact contained in and in conformity with information furnished in writing by or on behalf of the Authorized Participant
to the General Partner expressly for use in the Registration Statement (or in the Registration Statement as amended or supplemented
by any post-effective amendment thereof) or in a Prospectus, or arises out of or is based upon any omission or alleged omission
to state a material fact in connection with such information required to be stated in such Registration Statement or such Prospectus
or necessary to make such information not misleading.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Authorized Participant
will also indemnify each AP Indemnified Person from and against any loss, damage, expense, liability or claim (including the reasonable
cost of investigation) which such AP Indemnified Person may incur as a result of or in connection with any actions of an AP Indemnified
Person in accordance with any instructions by the Authorized Participant except in the case of any loss, damage, expense, liability
or claim resulting from the gross negligence or willful misconduct of an AP Indemnified Person. In no case is the indemnity of
the Authorized Participant in favor of each AP Indemnified Person to be deemed to protect the AP Indemnified Person and such persons
against any liability to the Authorized Participant to which the AP Indemnified Person would otherwise be subject by reason of
willful misfeasance, bad faith or gross negligence in the performance of its duties or by reason of its reckless disregard of its
obligations and duties under this Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If any Proceeding is brought
against an AP Indemnified Person, such AP Indemnified Person shall promptly notify the Authorized Participant in writing of the
institution of such Proceeding; provided, however, that the omission to so notify the Authorized Participant shall not relieve
the Authorized Participant from any liability which it may have to such AP Indemnified Person except to the extent that it has
been materially prejudiced by such failure and has not otherwise learned of such Proceeding. The AP Indemnified Person or such
person shall have the right to employ its own counsel and the fees and expenses of such counsel shall be borne by the Authorized
Participant and paid as incurred (it being understood, however, that the Authorized Participant shall not be liable for the expenses
of more than one separate counsel (in addition to any local counsel) in any one Proceeding or series of related Proceedings in
the same jurisdiction representing the AP Indemnified Persons who are parties to such Proceeding) or for the expenses and fees
incurred with respect to matters that are not indemnifiable in accordance with the preceding paragraph. An AP Indemnified Person
shall give the Authorized Participant reasonable prior notice of settlement of any Proceeding in respect of which indemnity may
be sought against the Authorized participant pursuant to this Section 9(b), provided, however that the omission to so notify the
General Partner shall not relieve the General Partner or the Fund from any liability which it may have to the GP Indemnified Person.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The indemnity agreements contained in
this Section 9 and the covenants, warranties and representations of the General Partner contained in this Agreement shall remain
in full force and effect regardless of any investigation made by or on behalf of the Authorized Participant, its partners, stockholders,
members, directors, officers, employees and or any person (including each partner, stockholder, member, director, officer or employee
of such person) who controls the Authorized Participant within the meaning of Section 15 of the 1933 Act or Section 20 of the Exchange
Act, or by or on behalf of each of the General Partner, the Fund, their partners, stockholders, members, directors, officers, employees
or any person who controls the General Partner or the Fund within the meaning of Section 15 of the 1933 Act or Section 20 of the
Exchange Act, and shall survive any termination of this Agreement or the initial issuance and delivery of the Shares. The General
Partner and the Authorized Participant agree promptly to notify each other of the commencement of any Proceeding against it and,
in the case of the General Partner, against any of the General Partner&rsquo;s officers or directors in connection with the issuance
and sale of the Shares, or in connection with the Registration Statement or the Prospectus.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Limitation of Liability.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">None of the General Partner, the Authorized
Participant, the Marketing Agent, the Administrator, or the Custodian, shall be liable to each other or to any other person, including
any party claiming by, through or on behalf of the Authorized Participant, for any losses, liabilities, damages, costs or expenses
arising out of any mistake or error in data or other information provided to any of them by each other or any other person or out
of any interruption or delay in the electronic means of communications used by them.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax Liability.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Authorized Participant shall be responsible
for the payment of any transfer tax, sales or use tax, stamp tax, recording tax, value added tax and any other similar tax or government
charge applicable to the creation or redemption of any Basket made pursuant to this Agreement, regardless of whether or not such
tax or charge is imposed directly on the Authorized Participant. To the extent the General Partner or the Fund is required by law
to pay any such tax or charge, the Authorized Participant agrees to promptly indemnify such party for any such payment, together
with any applicable penalties, additions to tax or interest thereon.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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>Section 11. Acknowledgment. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Authorized Participant acknowledges receipt
of a copy of the Prospectus and represents that it has reviewed and understands such document.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 12. Effectiveness and Termination.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Upon the execution of this Agreement by the
parties hereto, this Agreement shall become effective in this form as of the date first set forth above, and may be terminated
at any time by any party upon thirty (30) days prior written notice to the other parties unless earlier terminated: (i) in accordance
with Section 2(a); (ii) upon notice to the Authorized Participant by the General Partner in the event of a breach by the Authorized
Participant of this Agreement or the procedures described or incorporated herein; or (iii) at such time as the Fund is terminated.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 13. Marketing Materials; Representations
Regarding Baskets; Identification in Registration Statement. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant represents,
warrants and covenants that, (i) without the written consent of the General Partner, the Authorized Participant will not make,
or permit any of its representatives to make, in connection with any sale or solicitation of a sale of Baskets any representations
concerning the Shares or the General Partner, the Fund or any AP Indemnified Person other than representations consistent with
(A) the then-current Prospectus of the Fund, (B) printed information approved by the General Partner as information supplemental
to such Prospectus or (C) any promotional materials or sales literature furnished to the Authorized Participant by the General
Partner, and (ii) the Authorized Participant will not furnish or cause to be furnished to any person or display or publish any
information or material relating to the Baskets, any AP Indemnified Person or the Fund that is not consistent with the Fund&rsquo;s
then current Prospectus. Copies of the then-current Prospectus of the Fund and any such printed supplemental information will be
supplied by the General Partner to the Authorized Participant in reasonable quantities upon request.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant agrees to
comply with applicable prospectus and disclosure delivery requirements of the federal securities and commodities laws. In connection
therewith, the Authorized Participant will provide, to the extent required, each prospective Participant, as required, with a copy
of the Fund&rsquo;s Prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Authorized Participant hereby agrees
that for the term of this Agreement the General Partner or its agent, the Marketing Agent, may deliver the then-current Prospectus,
and any supplements or amendments thereto or recirculation thereof, to the Authorized Participant in Portable Document Format (&ldquo;PDF&rdquo;)
via electronic mail to [_________________________] in lieu of delivering the Prospectus in paper form. The Authorized Participant
may revoke the foregoing agreement at any time by delivering written notice to the General Partner and, whether or not such agreement
is in effect, the Authorized Participant may, at any time, request reasonable quantities of the Prospectus, and any supplements
or amendments thereto or recirculation thereof, in paper form from the General Partner or its agent, the Marketing Agent. The Authorized
Participant acknowledges that it has the capability to access, view, save and print material provided to it in PDF and that it
will incur no appreciable extra costs by receiving the Prospectus in PDF instead of in paper form. The General Partner will, when
requested by the Authorized Participant, make available at no cost the software and technical assistance necessary to allow the
Authorized Participant to access, view and print the PDF version of the Prospectus.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For as long as this Agreement is effective,
the Authorized Participant agrees to be identified as an authorized Participant of the Fund at the General Partner&rsquo;s discretion
(i) in the section of the Prospectus included within the Registration Statement entitled &ldquo;Creation and Redemption of Shares,&rdquo;
and in any other section as may be required by the SEC and (ii) on the Fund&rsquo;s website. Upon the termination of this Agreement,
(i) during the period prior to when the General Partner qualifies and elects to file on Form S-3, the General Partner will remove
such identification from the Prospectus in the amendment of the Registration Statement next occurring after the date of the termination
of this Agreement and, during the period after when the General Partner qualifies and elects to file on Form S-3, the General Partner
will promptly file a current report on Form 8-K indicating the withdrawal of the Authorized Participant as an authorized Participant
of the Fund and (ii) the General Partner will promptly update the Fund&rsquo;s website to remove any identification of the Authorized
Participant as an authorized Participant of the Fund.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 14. Certain Covenants of the General
Partner</B>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The General Partner, on its own behalf and
on behalf of the Fund, covenants and agrees:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to notify the Authorized Participant
promptly of the happening of any event during the term of this Agreement which could require the making of any change in the Prospectus
then being used so that the Prospectus would not include an untrue statement of material fact or omit to state a material fact
necessary to make the statements therein, in the light of the circumstances under which they are made, not misleading, and, during
such time, to prepare and deliver or otherwise make available, at the expense of the Fund, to the Authorized Participant copies
of such amendments or supplements to such Prospectus as may be necessary to reflect any such change at such time and in such numbers
as necessary to enable the Authorized Participant to comply with any obligation it may have to deliver such revised, supplemented
or amended Prospectus to customers.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to notify the Authorized Participant
when a revised, supplemented, or amended Prospectus is available and to deliver or otherwise make available to the Authorized Participant
copies of such revised, supplemented or amended Prospectus at such time and in such numbers as to enable the Authorized Participant
to comply with any obligation it may have to deliver such revised, supplemented or amended Prospectus to customers, provided that
as a general matter the General Partner will make such revised, supplemented or amended Prospectus available to the Authorized
Participant on or before its effective date;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to cause Spicer Jeffries, LLP, accountants
to the Fund, to deliver, at each time (i) the Registration Statement or the Prospectus is amended or supplemented by the filing
of a post-effective amendment, (ii) a new Registration Statement is filed to register additional Baskets in reliance on Rule 429
of the 1933 Act, and (iii) there is financial information incorporated by reference into the Registration Statement or the Prospectus,
letters dated such dates and addressed to the Authorized Participant, containing statements and information of the type ordinarily
included in accountants&rsquo; letters to underwriters with respect to the financial statements and other financial information
contained in or incorporated by reference into the Registration Statement and the Prospectus;</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to deliver to the Authorized Participant,
at each time (i) the Registration Statement or the Prospectus is amended or supplemented by the filing of a post-effective amendment,
(ii) a new Registration Statement is filed to register additional Baskets in reliance on Rule 429 of the 1933 Act, and (iii) there
is financial information incorporated by reference into the Registration Statement or the Prospectus, a certification by a duly
authorized officer of the General Partner in the form attached hereto as Exhibit E. In addition, any certificate signed by any
officer of the General Partner and delivered to the Authorized Participant or counsel for the Authorized Participant pursuant hereto
shall be deemed to be a representation and warranty by the General Partner as to matters covered thereby to the Authorized Participant;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to furnish directly or through the Marketing
Agent to the Authorized Participant, at each time (i) the Registration Statement or the Prospectus is amended or supplemented by
the filing of a post-effective amendment, (ii) a new Registration Statement is filed to register additional Baskets in reliance
on Rule 429 of the 1933 Act, and (iii) there is financial information incorporated by reference into the Registration Statement
or the Prospectus, such documents and certificates in the form as reasonably requested; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to cause the Fund to file a supplement
to the Registration Statement no less frequently than once per calendar quarter on or about the same time that the Fund files a
quarterly or annual report pursuant to Section 13 or 15(d) of the Exchange Act (including the information contained in such report),
until such time as the Fund&rsquo;s reports filed pursuant to Section 13 or 15(d) of the Exchange Act are incorporated by reference
in the Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 15. Third Party Beneficiaries. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Each AP Indemnified Person,
to the extent it is not a party to this Agreement, is a third-party beneficiary of this Agreement and may proceed directly against
the Authorized Participant (including by bringing proceedings against the Authorized Participant in its own name) to enforce any
obligation of the Authorized Participant under this Agreement which directly or indirectly benefits such AP Indemnified Person.
Each GP Indemnified Person, to the extent it is not a party to this Agreement, is a third-party beneficiary of this Agreement and
may proceed directly against the General Partner, the Fund or their respective agents (including by bringing proceedings against
the General Partner, the Fund or their respective agents in its own name) to enforce any obligation of the General Partner, the
Fund or their agents under this Agreement which directly or indirectly benefits such GP Indemnified Person.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 16. Force Majeure.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No party to this Agreement shall incur any
liability for any delay in performance, or for the non-performance, of any of its obligations under this Agreement by reason of
any cause beyond its reasonable control. This includes any act of God or war or terrorism, any breakdown, malfunction or failure
of transmission in connection with or other unavailability of any wire, communication or computer facilities, any transport, port,
or airport disruption, industrial action, acts and regulations and rules of any governmental or supra national bodies or authorities
or regulatory or self-regulatory organization or failure of any such body, authority or organization for any reason, to perform
its obligations.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 17. Miscellaneous</B>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Entire Agreement. This Agreement (including
any schedules and exhibits attached hereto and thereto) contains all of the agreements among the parties hereto (and thereto) with
respect to the transactions contemplated hereby (and thereby) and supersedes all prior agreements or understandings, whether written
or oral, among the parties with respect thereto.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amendment and Modification. This Agreement
may be amended, modified or supplemented only by a written instrument executed by all the parties.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Successors and Assigns; Assignment.
All the terms and provisions of this Agreement shall be binding upon and inure to the benefit of the parties and their respective
successors and permitted assigns. This Agreement shall not be assigned by any party without the prior written consent of the other
parties and any assignment without such consent shall be null and void. Notwithstanding the foregoing, in the event that Authorized
Participant files for protection under the United States Bankruptcy Code, the trustee of Authorized Participant's bankruptcy estate
may assume this Agreement or any of its rights, duties and/or obligations hereunder or thereunder upon written notice to the Fund
and the General Partner hereby consent to such assumption. In addition, Authorized Participant may assign the Agreement or any
of its rights, duties and/or obligations hereunder or thereunder upon written notice to the Fund and the General Partner to (a)&nbsp;any
Authorized Participant Affiliate; (b)&nbsp;in the case of any merger or sale of its stock or assets, to the successor in a merger
of Authorized Participant or to any entity that acquires all or a substantial portion of its stock or assets, or (c)&nbsp;any service
provider contracted by Authorized Participant to perform data processing, facilities management or other outsourced services on
Authorized Participant&rsquo;s behalf.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Waiver of Compliance. Except as otherwise
provided in this Agreement, any failure of any of the parties to comply with any obligation, covenant, agreement or condition herein
may be waived by the party entitled to the benefits thereof only by a written instrument signed by the party granting such waiver,
but any such waiver, or the failure to insist upon strict compliance with any obligation, covenant, agreement or condition herein,
shall not operate as a waiver of, or estoppel with respect to, any subsequent or other failure or breach.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Severability. The parties hereto desire
that the provisions of this Agreement be enforced to the fullest extent permissible under the law and public policies applied in
each jurisdiction in which enforcement is sought. Accordingly, in the event that any provision of this Agreement would be held
in any jurisdiction to be invalid, prohibited or unenforceable for any reason, such provision, as to such jurisdiction, shall be
ineffective, without invalidating the remaining provisions of this Agreement or affecting the validity or enforceability of such
provision in any other jurisdiction. Notwithstanding the foregoing, if such provision could be more narrowly drawn so as not to
be invalid, prohibited or unenforceable in such jurisdiction, it shall, as to such jurisdiction, be so narrowly drawn, without
invalidating the remaining provisions of this Agreement or affecting the validity or enforceability of such provision in any other
jurisdiction.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notices. All notices, waivers, or other
communications pursuant to this Agreement shall be in writing and shall be deemed to be sufficient if delivered personally, by
facsimile (and, if sent by facsimile, followed by delivery by nationally-recognized express courier), sent by nationally-recognized
express courier or mailed by registered or certified mail (return receipt requested), postage prepaid, to the parties at the following
addresses (or at such other address for a party as shall be specified by like notice):</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.5in; text-align: justify">(1)</TD>
    <TD STYLE="text-align: justify">if to General Partner, to:</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">United States Commodity Funds LLC</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">c/o John Love</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">1999 Harrison Street</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Suite 1530</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Oakland, CA 94612</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">(2)</TD>
    <TD STYLE="text-align: justify">if to the Authorized Participant, to:</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">[AUTHORIZED PARTICIPANT CONTACT AND ADDRESS]</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All such notices and other communications shall
be deemed to have been delivered and received (i) in the case of personal delivery or delivery by facsimile or e-mail, on the date
of such delivery if delivered during business hours on a Business Day or, if not delivered during business hours on a Business
Day, the first Business Day thereafter, (ii) in the case of delivery by nationally-recognized express courier, on the first Business
Day following dispatch, and (iii) in the case of mailing, on the third Business Day following such mailing.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Governing Law; Jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">All questions concerning the construction, interpretation and validity of this Agreement and all
transactions hereunder shall be governed by and construed and enforced in accordance with the domestic laws of the State of New
York, without giving effect to any choice or conflict of law provision or rule (whether in the State of New York or any other jurisdiction)
that would cause the application of the laws of any jurisdiction other than the State of New York. In furtherance of the foregoing,
the internal law of the State of New York will control the interpretation and construction of this Agreement, even if under such
jurisdiction&rsquo;s choice of law or conflict of law analysis, the substantive law of some other jurisdiction would ordinarily
or necessarily apply.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">Each party irrevocably consents and agrees, for the benefit of the other parties, that any legal
action, suit or proceeding against it with respect to its obligations, liabilities or any other matter arising out of or in connection
with this Agreement or any related agreement may be brought in the courts of the State of New York and hereby irrevocably consents
and submits to the non-exclusive jurisdiction of each such court in personam, generally and unconditionally with respect to any
action, suit or proceeding for itself and in respect of its properties, assets and revenues. Each party irrevocably waives any
immunity to jurisdiction to which it may otherwise be entitled or become entitled (including sovereign immunity, immunity to pre-judgment
attachment and execution) in any legal suit, action or proceeding against it arising out of or based on this Agreement or any related
agreement or the transactions contemplated hereby or thereby which is instituted in any court of the State of New York.</TD></TR></TABLE>

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

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

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The provisions of this Section 17(g) shall
survive any termination of this Agreement, in whole or in part.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No Partnership. Nothing in this Agreement
is intended to, or will be construed to constitute the General Partner or the Fund, on the one hand, and the Authorized Participant
or any of its Affiliates, on the other hand, as partners or joint venturers; it being intended that the relationship between them
will at all times be that of independent contractors.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interpretation. The article and section
headings contained in this Agreement are solely for the purpose of reference, are not part of the agreement of the parties and
shall not in any way affect the meaning or interpretation of this Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No Strict Construction. The language
used in this Agreement will be deemed to be the language chosen by the parties to express their mutual intent, and no rule of strict
construction will be applied against any party.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(k) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Counterparts; Facsimile Signatures.
This Agreement may be executed in two or more counterparts, each of which shall be deemed an original but all of which together
shall constitute one and the same instrument. Facsimile counterpart signatures to this Agreement shall be acceptable and binding.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Usages. The following usages shall
apply in interpreting this Agreement: (i) references to a governmental or quasigovernmental agency, authority or instrumentality
shall also refer to a regulatory body that succeeds to the functions of such agency, authority or instrumentality; and (ii) &ldquo;including&rdquo;
means &ldquo;including, but not limited to.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Section 18. Confidentiality.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The General Partner, the Fund and the
Authorized Participant shall maintain in confidence, use only for the purposes provided for in this Agreement, and not disclose
to any third party, without first obtaining the other party&rsquo;s consent in writing, any and all Confidential Information (as
defined below) such party receives from the other party; provided, however, that either party may disclose Confidential Information
received from the other party to those of its internal and external representatives as may be necessary for such party to carry
out its obligations under this Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.35in">&ldquo;Confidential Information&rdquo;
shall mean all information or data of a party or its customers that is disclosed to or received by the other party, whether orally,
visually or in writing, in any form, including, without limitation, information or data which relates to such party&rsquo;s business
or operations, research and development, marketing plans or activities, or actual or potential products.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the provisions of this
Agreement to the contrary, a party shall have no liability to the other party for the disclosure or use of any Confidential Information
of the other party if the Confidential Information:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">is known to such party at the time of disclosure other than as the result of a breach of this Section
18 by such party;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">has been or becomes publicly known, other than as the result of a breach of this Section 18 by
such party, or has been or is publicly disclosed by the other party;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">is received by such party after the date of this Agreement from a third party (unless such third
party breaches an obligation of confidentiality to the other party); or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&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: 0.5in"></TD><TD STYLE="width: 0.5in">(4)</TD><TD STYLE="text-align: justify">is required to be disclosed by law or similar compulsion or in connection with any legal proceeding
or request for information on behalf of a governmental authority or self-regulatory organization, provided that such party shall
promptly inform the other party in writing of such requirement and that such disclosure shall be limited to the extent so required.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The parties recognize and acknowledge
that a breach or threatened breach by a party of the provisions of this Section 18 may cause irreparable and material loss and
damage to the other party which cannot be adequately remedied at law and that, accordingly, in addition to, and not in lieu of,
any damages or other remedy to which the non-breaching party may be entitled, the issuance of an injunction or other equitable
remedy (without the requirement that a bond or other security be posted) is an appropriate remedy for the non-breaching party for
any breach or threatened breach of the obligations set forth in this Section 18.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each party agrees that it will use the
same degree of care, but no less than a reasonable degree of care, in safeguarding the Confidential Information of the other party
as it uses for its own Confidential Information of a similar nature. Each party shall promptly notify the other party in writing
of any misuse, misappropriation or unauthorized disclosure of the Confidential Information of the other party that may come to
such party&rsquo;s attention.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon the termination of this Agreement,
if requested in writing by the other party, each party shall, at such party&rsquo;s option, promptly destroy or return to the other
party all Confidential Information received from the other party, all copies and extracts of such Confidential Information and
all documents or other media containing any such Confidential Information.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the
Authorized Participant and the General Partner have caused this Agreement to be executed by their duly authorized representatives
as of the date first set forth above.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>UNITED STATES COMMODITY FUNDS LLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></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="width: 5%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 3%">By:&nbsp;&nbsp;</TD>
    <TD STYLE="width: 40%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 52%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name: John Love</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: President and Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP>Address: 1999 Harrison Street, Suite 1530, Oakland CA 94612</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Telephone: 510-522-9600</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Facsimile: 510-522-9604</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>UNITED STATES 12 MONTH OIL FUND, LP</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT>&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 40%"><FONT STYLE="font-size: 10pt">United States Commodity Funds LLC, as General Partner</FONT></TD>
    <TD STYLE="width: 52%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&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="width: 10%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By: </FONT>&nbsp;&nbsp;</TD>
    <TD STYLE="width: 35%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 52%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name: John Love</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:&nbsp;&nbsp;President and Chief Executive Officer, USCF LLC </FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP>Address: 1999 Harrison Street, Suite 1530, Oakland CA 94612</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Telephone: 510-522-9600</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Facsimile: 510-522-9604</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<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"><B>&nbsp;</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: justify">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 3%; text-align: justify">By:&nbsp;&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: justify; border-bottom: Black 1pt solid">&nbsp;&nbsp;</TD>
    <TD STYLE="width: 52%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Name:</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Title:</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Address: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Telephone: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Facsimile: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 40.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 40.5pt; text-align: justify">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES 12 MONTH OIL FUND, LP</P>

<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"><U>PROCEDURES FOR PROCESSING</U></P>

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

<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: justify; text-indent: 0.5in">United States 12 Month Oil Fund, LP. This
Exhibit A to the Authorized Participant Agreement (the &ldquo;Agreement&rdquo;) supplements the Prospectus with respect to the
procedures to be used by (i) the Transfer Agent and Marketing Agent in processing Purchase Orders and (ii) the Transfer Agent in
processing Redemption Orders and, together with Purchase Orders, &ldquo;Orders&rdquo;. Capitalized terms, unless otherwise defined
in this Annex II, have the meanings attributed to them in the Authorized Participant Agreement or the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify; text-indent: 0.5in">An Authorized Participant
is required to have signed the Authorized Participant Agreement. Upon acceptance of the Agreement and execution thereof by the
Company and in connection with the initial Purchase Order submitted by the Authorized Participant, the Distributor will assign
a unique PIN Number to each Authorized Person authorized to act for an Authorized Participant. This will allow an Authorized Participant
through its Authorized Person(s) to place a Purchase Order or Redemption Order with respect to the purchase or redemption of Creation
Units of Shares of the Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 5pt; text-align: justify; text-indent: 0.5in"><U>TO PLACE
AN ORDER FOR PURCHASE OR REDEMPTION OF CREATION UNITS</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0.05pt">1.</FONT></TD><TD STYLE="text-align: justify"><U>Placing an Order</U>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.3pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">a.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>General</U>. To the extent possible, Orders shall be submitted through the Internet (&ldquo;Web Order Site&rdquo; or
&ldquo;Electronic Interface&rdquo;) as described in section 1.b. below. If the Electronic Interface is not available, Orders may
be placed by telephone, as described in section 1.c. If a Purchase Order is not complete prior to the Order Cut-Off Time (as defined
below), the Order will not be processed. Redemption Orders that are not completed prior to the Order Cut-Off Time will be processed
on the next Business Day.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Using
the Electronic Interface to Initiate the Order</U>. An Authorized Person for the Authorized Participant will log in to the Electronic
Interface prior to the cut-off time for placing Orders with the Fund (the &ldquo;Order Cut-Off Time&rdquo;) set forth in the particular
Fund&rsquo;s order form (&ldquo;Order Form&rdquo;) and enter the terms of the Order. An Order is not complete until it has been
approved by both the Authorized Participant and the Marketing Agent under the terms of the Prospectus and the Agreement, in accordance
with the procedures outlined below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">Orders submitted
through the Electronic Interface must be in accordance with the terms of this Agreement, the Prospectus, the Web Order Site, the
Electronic Interface User Agreement (the &ldquo;Electronic Interface Agreement,&rdquo; which must be separately entered into by
the Authorized Participant) and the applicable Electronic Interface User Guide (or any successor documents). To the extent that
any provision of this Agreement (including this Annex) is inconsistent with any provision of any Electronic Interface Agreement,
the Electronic Interface Agreement shall control with respect to Distributor&rsquo;s provision of the Web Order Site; provided,
however, it is not the intention of the parties to otherwise modify the rights, duties and obligations of the parties under the
Agreement, which shall remain in full force and effect until otherwise expressly modified or terminated in accordance with its
terms. Notwithstanding the forgoing, the Authorized Participant acknowledges that references to the applicable Electronic Interface
User Guide (or any successor documents) contained herein are for instructional purposes only, and such Electronic Interface User
Guide (or any successor documents) does not contain any additional representations, warranties or obligations by the Fund, the
Transfer Agent, the Marketing Agent or their respective agents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"></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 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Calling
to Initiate the Order</U>. In the event the Electronic Interface service is unavailable, an Authorized Person for the Authorized
Participant may call the Marketing Agent&rsquo;s telephone representative at the number listed on the Order Form prior to the
Order Cut-Off Time to receive an Order Number, as described further below. The telephone call must be answered and concluded,
and the Order must be complete, prior to the Order Cut-Off Time. Non-standard Orders generally must be arranged with the Fund
in advance of Order placement. The Order Form (as may be revised from time to time) is incorporated into and made a part of this
Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">Upon verifying
the authenticity of the caller (as determined by the use of the appropriate PIN Number) and the terms of the Order, the telephone
representative will issue a unique order number (the &ldquo;Order Number&rdquo;) and record the terms of the Order in an electronic
mail version of the Order Form. All Orders with respect to the purchase or redemption of Creation Units are required to be in
writing (by email or, as provided below, by facsimile) and accompanied by the designated Order Number. During or following the
call, the telephone representative will transmit the written Order Form to the Authorized Participant by electronic mail, indicating
the approval of the Marketing Agent of the written Order Form.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">To complete
an Order, the Authorized Participant must respond to the telephone representative with its approval of the written Order Form
by electronic mail prior to the Order Cut-Off Time. If the Authorized Participant detects an error or mistake in the written Order
Form, it must return a corrected written Order Form to the telephone representative by electronic mail prior to the Order Cut-Off
Time, indicating its approval of the corrected written Order Form. The telephone representative will review the corrected written
Order Form and notify the Authorized Participant of the approval or rejection thereof by the Marketing Agent. The Order will be
complete upon approval in writing by both the Authorized Participant and the Marketing Agent. If an Order is not complete prior
to the Order Cut-Off Time, the Order will be invalid and will not be processed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">If the Authorized
Participant is unable to send or receive electronic mail, it must inform the telephone representative when submitting the terms
of its Order or as soon as such inability arises. Communication by facsimile may then be substituted for electronic mail in the
steps described above, provided that each transmission is clearly marked with the time of transmission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in">INCOMING
TELEPHONE CALLS ARE QUEUED AND WILL BE HANDLED IN THE SEQUENCE RECEIVED. ACCORDINGLY, DO NOT HANG UP AND REDIAL. <FONT STYLE="font-variant: small-caps">CALLS
MUST BE CONCLUDED PRIOR TO THE ORDER CUT-OFF TIME. </FONT>CALLS THAT ARE IN PROGRESS OR ARE UNANSWERED IN THE QUEUE AT OR AFTER
THE ORDER CUT-OFF TIME WILL BE VERBALLY DENIED. <FONT STYLE="font-variant: small-caps">INCOMING CALLS THAT ARE RECEIVED AFTER
THE ORDER CUT-OFF TIME WILL NOT BE ANSWERED BY THE TELEPHONE REPRESENTATIVE. ALL TELEPHONE CALLS WILL BE RECORDED BY THE TELEPHONE
REPRESENTATIVE.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-variant: small-caps">NOTE
THAT THE TELEPHONE CALL IN WHICH THE ORDER NUMBER IS ISSUED INITIATES THE ORDER PROCESS BUT DOES NOT ALONE CONSTITUTE THE ORDER.
AN ORDER IS ONLY COMPLETED AND PROCESSED UPON WRITTEN APPROVAL BY BOTH THE AUTHORIZED PARTICIPANT AND THE MARKETING AGENT.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.55pt 0 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">d.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Settlement</U>.</font></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.4pt 0 0; text-align: justify">&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: 77pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-size: 10pt; line-height: 101%">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt"><FONT STYLE="line-height: 101%"><U>CNS Clearing Process</U>. In general,
the cash and or </FONT>treasuries <FONT STYLE="line-height: 101%">(collectively &ldquo;cash&rdquo;) as allowable pursuant to the
Fund&rsquo;s registration statement </FONT>making <FONT STYLE="line-height: 101%">up a Creation Unit must be delivered through
the NSCC to a DTC account maintained at the Fund&rsquo;s custodian on or before the Contractual Settlement Date (defined below).
The &ldquo;Contractual Settlement Date&rdquo; is the earlier of: (i) the date upon which the Cash is delivered to the Fund; and
(ii) trade date plus three (T +3) business days. Creation Units will be issued through the NSCC in accordance with the terms and
conditions of the NSCC systems from time to time adopted and communicated to NSCC participants. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.8pt 0 113pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.8pt 12pt 113pt; text-align: justify">Any settlement outside
the CNS Clearing Process may be subject to additional requirements and fees as discussed in the Prospectus.</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: 77pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.75pt"><U>Outside the CNS Clearing Process</U>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 77pt; text-align: justify">&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: 2in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">In general, the Cash making up a Creation Unit must be delivered to an account maintained at the
applicable local Subcustodian on or before the International Contractual Settlement Date (defined below). The &ldquo;International
Contractual Settlement Date&rdquo; will be the earlier of: (i) the date upon which the Cash is delivered to the Fund; and (ii)
t trade date plus three (T +3) business days.</TD></TR>                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Except as provided
in the next two paragraphs, a Creation Unit will not be issued outside of the CNS Clearing Process until the transfer of good title
to the Fund of the Cash and applicable fees have been completed. When the Subcustodian confirms to the Fund&rsquo;s Custodian that
the Cash has been delivered to the account of the relevant Subcustodian, the Custodian shall cause the delivery of the Creation
Unit.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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: 2in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">Cash redeems shall be settled outside the CNS process.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.75in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.75in; text-align: justify; text-indent: -0.5in"></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 0 0 1.75in; text-align: justify; text-indent: -0.5in">&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: 36pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0.05pt">2.</FONT></TD><TD STYLE="text-align: justify"><U>Further Information Regarding the Placement of Orders by the Internet</U>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify">&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: 40.5pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="font-size: 10pt">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt"><U>Certain Acknowledgements.</U> The Authorized Participant acknowledges
and agrees (i) that the Fund, the General Partner, the Marketing Agent and their respective agents will review any Order placed
through the Web Order Site manually before it is executed and that such manual review may result in a delay in execution of such
Order; (ii) that during periods of heavy market activity or other times, it may be difficult to place Orders via the Web Order
Site and the Authorized Participant may place Orders as otherwise set forth in Exhibit B; and (iii) that any transaction information,
content, or data downloaded or otherwise obtained through the use of the Web Order Site are done at the Authorized Participant&rsquo;s
own discretion and risk.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.85pt 12pt 0.75in; text-align: justify">EXCEPT AS OTHERWISE
SPECIFICALLY PROVIDED IN THE ELECTRONIC INTERFACE AGREEMENT AND TO THE EXTENT PERMITTED BY APPLICABLE LAW, THE AUTHORIZED PARTICIPANT
ACKNOWLEDGES AND AGREES THAT THE WEB ORDER SITE IS PROVIDED &ldquo;AS IS,&rdquo; &ldquo;AS AVAILABLE&rdquo; WITH ALL FAULTS AND
WITHOUT ANY WARRANTY OF ANY KIND. SPECIFICALLY, WITHOUT LIMITING THE FOREGOING, ALL WARRANTIES, CONDITIONS, OTHER CONTRACTUAL TERMS,
REPRESENTATIONS, INDEMNITIES AND GUARANTEES WITH RESPECT TO THE WEB ORDER SITE, WHETHER EXPRESS, IMPLIED OR STATUTORY, ARISING
BY LAW, CUSTOM, PRIOR ORAL OR WRITTEN STATEMENTS BY THE FUND, THE GENERAL PARTNER, THE MARKETING AGENT OR THEIR RESPECTIVE AGENTS,
AFFILIATES, LICENSORS OR OTHERWISE (INCLUDING, BUT NOT LIMITED TO AS TO TITLE, SATISFACTORY QUALITY, ACCURACY, COMPLETENESS, UNINTERRUPTED
USE, NON-INFRINGEMENT, TIMELINESS, TRUTHFULNESS, SEQUENCE, COMPLETENESS, MERCHANTABILITY OR FITNESS FOR PARTICULAR PURPOSE AND
ANY IMPLIED WARRANTIES, CONDITIONS AND OTHER CONTRACTUAL TERMS ARISING FROM TRADE USAGE, COURSE OF DEALING OR COURSE OF PERFORMANCE)
ARE HEREBY OVERRIDDEN, EXCLUDED AND DISCLAIMED.</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: 40.5pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="font-size: 10pt">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt"><U>Election to Terminate Placing Orders by Internet</U>. The Authorized Participant
may elect at any time to discontinue placing Orders through the Web Order Site without providing notice under the Agreement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: justify">&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: 36pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0.05pt">3.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt"><U>Acknowledgment Regarding Telephone and Internet Transactions. </U>During
periods of heavy market activity or other times, the Authorized Participant acknowledges it may be difficult to reach the Fund
by telephone or to transact business over the Internet via the Web Order Site. Technological irregularities may also make the use
of the Internet and Web Order Site slow or unavailable at times. The Fund may terminate the receipt of redemption or exchange Orders
by telephone or the Internet at any time, in which case the Authorized Participant may redeem or exchange Shares by communication
through facsimile. All Orders must be complete, including written approval by the Authorized Participant and the Marketing Agent,
prior to the Order Cut-Off Time.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

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

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>EXHIBIT B</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #4C4C4C"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">United States 12 Month Oil Fund, LP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #4C4C4C"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #4C4C4C"><FONT STYLE="font: 14pt Arial, Helvetica, Sans-Serif"></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">Purchase/Redemption Order Form</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #4C4C4C"><FONT STYLE="font: 14pt Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #4C4C4C"><FONT STYLE="font: 14pt Arial, Helvetica, Sans-Serif"></FONT><BR>
<FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt"><B>ALL ITEMS IN PART I MUST BE COMPLETED BY PARTICIPANT.
THE MARKETING AGENT, THE TRANSFER AGENT, AND/OR THE GENERAL PARTNER, IN THEIR DISCRETION, MAY REJECT ANY ORDER NOT SUBMITTED IN
COMPLETE FORM OR CONTAINING AMBIGUOUS INSTRUCTIONS. DEFINED TERMS SET FORTH BELOW SHALL HAVE THE MEANING AS SET FORTH IN THE PARTICIPANT
AGREEMENT.</B></FONT></P>

<P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 1.9pt 0 0; text-align: center; color: #004E59"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 1.9pt 0 0; text-align: center; color: #004E59"><B>CONTACT INFORMATION
FOR ORDER EXECUTION:</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%; padding-top: 2.65pt; text-align: right; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #4C4C4C"><B>Telephone:&nbsp;&nbsp;1-844-ETF-ALPS</B></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="width: 46%; padding-top: 2.65pt; text-align: left; vertical-align: bottom">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #4C4C4C"><B>Fax: 303-824-3320</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.65pt 0 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border: #E36C0A 1pt solid; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>CUT-OFF TIME FOR STANDARD ORDERS IS 12:00:00 ET (12:00 PM)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.4pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #004E59"><B>Part I: To Be Completed by Authorized Participant</B></P>

<P STYLE="font: 6pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #4B4E4E">&nbsp;</P>

<P STYLE="font: 10pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #4B4E4E">Order Date:________&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Time:_________(ET)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Trade Date:________ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Settlement Date:__________</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 46%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">Firm Name: ___________________________</FONT></TD>
    <TD STYLE="width: 54%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">Your Name: __________________________________</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">NSCC Participant Number: _______________</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">DTC Participant Number: _______________________</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">Telephone Number:______________________</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E; line-height: 150%">Fax Number:_________________________________</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="width: 40%"><FONT STYLE="font-family: Wingdings; font-size: 10pt; color: #4B4E4E"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E">&nbsp;&nbsp;&nbsp;</FONT></B><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #4B4E4E">United
    States 12 Month Oil Fund, LP<B> (Ticker) </B></FONT>&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 15%"><FONT STYLE="font-family: Wingdings; font-size: 10pt; color: #4B4E4E"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E">&nbsp;&nbsp;&nbsp;CREATION</FONT></B></TD>
    <TD STYLE="width: 45%"><FONT STYLE="font-family: Wingdings; font-size: 10pt; color: #4B4E4E"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #4B4E4E">&nbsp;&nbsp;&nbsp;REDEMPTION</FONT></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-top: white 1pt solid; border-right: white 1pt solid; border-left: white 1pt solid; border-bottom: white 3pt solid; padding: 0.05in 0.1in">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 31.5pt; color: #4C4C4C"><B>Settlement</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; color: #4B4E4E"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;T+1</FONT></B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; color: #4B4E4E"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;T+2</FONT></B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; color: #4B4E4E"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;T+3</FONT></B></P></TD>
    <TD STYLE="width: 50%; border-top: white 1pt solid; border-right: white 1pt solid; border-bottom: white 3pt solid; padding: 0.05in 0.1in">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #4C4C4C"><B>Trade Type</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.45pt; color: #4B4E4E"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;Block
        Order</FONT></B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.45pt; color: #4B4E4E"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;No
        Block Order</FONT></B></P></TD></TR>
</TABLE>
<P STYLE="font: 6pt Calibri, Helvetica, Sans-Serif; margin: 1.9pt 0 0; color: #262626">&nbsp;</P>

<P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 1.9pt 0 0; color: #262626"><B>The Participant represents and warrants
that it will not redeem a Creation Basket unless it, or the party for which it is acting, as the case may be, first owns the requisite
number of Shares to be redeemed as a Creation Basket.</B></P>

<P STYLE="font: 6pt Calibri, Helvetica, Sans-Serif; margin: 1.9pt 0 0; color: #262626"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 1.9pt 0 0; color: #262626"><B>THIS TRANSACTION SHALL BE EFFECTED IN
ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE GENERAL PARTNER&rsquo;S CURRENT PROSPECTUS AND THE PARTICIPANT AGREEMEN</B>T</P>

<P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.4pt 0 0; color: #262626">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 41%; padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626"># of Creation Units (CU) Transacted:</FONT></TD>
    <TD STYLE="width: 59%; padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626">Number: _______________</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626">(One CU = 50,000 Shares) </FONT></TD>
    <TD STYLE="padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626">Number written out: ___________________</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626">Order Number: ________________</FONT></TD>
    <TD STYLE="padding-top: 2.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #262626">Authorized Participant&rsquo;s Signature:________________________</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #004E59">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #004E59">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #004E59"><B>Part II: To Be Completed by Marketing
Agent</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #262626">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; color: #262626">This Certifies that the above order has been:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><FONT STYLE="font-family: Wingdings; color: #4B4E4E"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #4B4E4E">&nbsp;&nbsp;&nbsp;</FONT></B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #262626">Accepted
by the Marketing Agent </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><FONT STYLE="font-family: Wingdings; color: #4B4E4E"><B>o</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #4B4E4E">&nbsp;&nbsp;&nbsp;</FONT></B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: #262626">Declined-Reason
_____________________________________________________________</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 2.4pt 0 0; color: #262626">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 2.4pt 0 0; color: #262626">Marketing Agent's Signature:_____________________________
Time:_________(ET) Date:___________</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border: #E36C0A 1pt solid; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">PLEASE NOTE THAT YOU MAY PLACE ORDERS ON AVA Xchange-trade Platform Interface </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">https://ava.alpsinc.com/ETFServices/OrderEntry.aspx </FONT></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; text-align: justify"><B>EXHIBIT C</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES 12 MONTH OIL FUND, LP</P>

<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">FORM OF CERTIFIED AUTHORIZED PERSONS</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following are the names, titles and signatures of all persons (each an &ldquo;Authorized Person&rdquo;)
authorized to give instructions relating to any activity contemplated by the United States 12 Month Oil Fund, LP Authorized Participant
Agreement or any other notice, request or instruction on behalf of the Authorized Participant pursuant to the aforementioned agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Authorized Participant: _______________________
DTC Number:________</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: justify">Name:&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="width: 45%; text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Title:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Signature: </TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Email:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Telephone:&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Name:&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Title:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Signature: </TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Email:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Telephone:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Name:&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Title:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Signature: </TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Email:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Telephone:</TD>
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The undersigned, ______________________ of
[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;], does hereby certify that the persons listed above have been duly elected to the offices set forth beneath their names, that
they presently hold such offices, that they have been duly authorized to act as Authorized Persons pursuant to the Authorized Participant
Agreement and that their signatures set forth above are their own true and genuine signatures.</P>

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

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

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

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

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

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

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

<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"><B>BBH Pricing Policies</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Futures, Forwards, Swaps, Options and Treasuries</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>The pricing policies stated below are used for all BBH clients,
including Mutual Fund Registered Investment Companies. These policies have been audited by numerous accounting firms during annual
fund audits. </I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Futures</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: 0.5in; text-align: justify">Futures traded on exchanges are valued using
the closing settlement prices quoted on the relevant exchange and obtained from pricing sources, typically Bloomberg or Reuters.</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>Forward Currency Contracts</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: 0.5in; text-align: justify">BBH obtains the WM Reuters London Close closing
spot rates and the WM Reuters London Close forward point rates on a daily basis. The currency forward contract pricing model derives
the differential in point rates to the expiration date of the forward and calculates its present value. The forward is valued at
the net of the present value and the spot rate.</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>Swaps</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: 0.5in; text-align: justify">Swaps and other similar derivative or contractual
type instruments are valued at a price provided by a single broker or dealer, typically the counterparty. If no such price is available,
the contract is valued at a price at which the counterparty to such contract would repurchase the instrument or terminate the contract.</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>Options</B></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: justify">Option contracts on securities, currencies, indices, futures contracts,
commodities and other instruments shall be valued at the last sale price on the exchange or market that is the Primary Market.
If a contract did not trade on the Primary Market, it shall be valued at the last sale price on another exchange or market where
it did trade. If there is no such sale price, the value shall be the most recent bid quotation.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sale prices and bid quotations indicated above shall be supplied
by a Pricing Service (Reuters, Bloomberg, IDC, etc.). If a Pricing Service is not able to provide such sale prices or bid quotations,
the value shall be determined by taking the mean between the bid and the asked quotations provided by a single broker or dealer,
unless the broker or dealer can only provide a bid quotation, in which case the value shall be such bid quotation.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Except as provided below, OTC currency options are valued by uploading
the applicable implied volatility rates from Reuters or Bloomberg. Other inputs are either uploaded (interest rates, spots) or
are specified when the ticker symbols are set up (expiration date, strike). OTC currency options are then priced by using the Garman-Kohlhagen
modified Black-Scholes formula, which adjusts for a constant yield versus a fixed dividend.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Except as provided below, OTC equity/index options are priced according
to the contract specifications (days to expiration, current spot index level, interest rates, dividends, strike price) using the
Black-Scholes pricing model, modified for dividends. The volatility input assumption is interpolated from the previous day&rsquo;s
price.</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>US Treasuries</B></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: justify">BBH uses an evaluated bid supplied by IDC for treasury prices.</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>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES 12 MONTH OIL FUND, LP</P>

<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">OFFICER&rsquo;S CERTIFICATE</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The undersigned, a duly authorized officer of United States Commodity Funds LLC, a Delaware limited liability
company (the &ldquo;General Partner&rdquo;), and pursuant to Section 13(d) of the United States 12 Month Oil Fund, LP Authorized
Participant Agreement (the &ldquo;Agreement&rdquo;), dated as of [_____________] by and between the General Partner and <B>[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]</B>
(&ldquo;the Authorized Participant&rdquo;), hereby certifies that:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of the following representations
and warranties of the General Partner is true and correct in all material respects as of the date hereof:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Prospectus does not contain an untrue
statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements
therein, in light of the circumstances under which they were made, not misleading; the Registration Statement complies in all material
respects with the requirements of the 1933 Act and the Prospectus complies in all material respects with the requirements of the
1933 Act and any statutes, regulations, contracts or other documents that are required to be described in the Registration Statement
or the Prospectus or to be filed as exhibits to the Registration Statement have been so described or filed; the conditions to the
use of Form S-1 or S-3, if applicable, have been satisfied; the Registration Statement does not contain an untrue statement of
a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein not
misleading and the Prospectus does not contain an untrue statement of a material fact or omit to state a material fact required
to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not
misleading; provided, however, that the General Partner makes no warranty or representation with respect to any statement contained
in the Registration Statement or any Prospectus in reliance upon and in conformity with information concerning the Authorized Participant
and furnished in writing by or on behalf of the Authorized Participant to the General Partner expressly for use in the Registration
Statement or such Prospectus; and neither the General Partner nor any person known to the General Partner acting on behalf of the
Fund has distributed nor will distribute any offering material other than the Registration Statement or the Prospectus;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Fund has been duly formed and is
validly existing as an investment fund under the laws of the State of Delaware, as described in the Registration Statement and
the Prospectus, and as described in the Prospectus, the Marketing Agent is authorized to issue and deliver the Baskets to the Authorized
Participant;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the General Partner has been duly organized
and is validly existing as a limited liability company in good standing under the laws of the State of Delaware, with full power
and authority to conduct its business as described in the Registration Statement and the Prospectus, and has all requisite power
and authority to execute and deliver this Agreement;</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the General Partner is duly qualified
and is in good standing in each jurisdiction where the conduct of its business requires such qualification; and the Fund is not
required to so qualify in any jurisdiction;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the outstanding Shares have been duly
and validly issued and are fully paid and non-assessable and free of statutory and contractual preemptive rights, rights of first
refusal and similar rights;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Shares conform in all material respects
to the description thereof contained in the Registration Statement and the Prospectus and the holders of the Shares will not be
subject to personal liability by reason of being such holders;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;this Agreement has been duly authorized,
executed and delivered by the General Partner and constitutes the valid and binding obligations of the General Partner, enforceable
against the General Partner in accordance with its terms;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the General Partner is not in breach
or violation of or in default under (nor has any event occurred which with notice, lapse of time or both would result in any breach
or violation of, constitute a default under or give the holder of any indebtedness (or a person acting on such holder&rsquo;s behalf)
the right to require the repurchase, redemption or repayment of all or a part of such indebtedness under) its constitutive documents,
or any indenture, mortgage, deed of trust, bank loan or credit agreement or other evidence of indebtedness, or any license, lease,
contract or other agreement or instrument to which the General Partner is a party or by which any of them or any of their properties
may be bound or affected, and the execution, delivery and performance of this Agreement, the issuance and sale of Shares to the
Authorized Participant hereunder and the consummation of the transactions contemplated hereby does not conflict with, result in
any breach or violation of or constitute a default under (nor constitute any event which with notice, lapse of time or both would
result in any breach or violation of or constitute a default under), respectively, the amended and restated limited liability company
agreement of the General Partner, or any indenture, mortgage, deed of trust, bank loan or credit agreement or other evidence of
indebtedness, or any license, lease, contract or other agreement or instrument to which the General Partner is a party or by which,
respectively, the General Partner or any of its properties may be bound or affected, or any federal, state, local or foreign law,
regulation or rule or any decree, judgment or order applicable to the General Partner or the Fund;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; no approval, authorization, consent
or order of or filing with any federal, state, local or foreign governmental or regulatory commission, board, body, authority or
agency is required in connection with the issuance and sale of Creation Baskets to the Authorized Participant hereunder or the
consummation by the General Partner or the Fund of the transactions contemplated hereunder other than registration of the Shares
under the 1933 Act and the filing of the Prospectus with the National Futures Association, which has been effected, and any necessary
qualification under the securities or blue sky laws of the various jurisdictions in which the Shares are being offered or under
the rules and regulations of NYSE Arca, Inc. (&ldquo;NYSE Arca&rdquo;);</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;except as set forth in the Registration
Statement and the Prospectus (i) no person has the right, contractual or otherwise, to cause the Fund to issue or sell to it any
Shares or other equity interests of the Fund, and (ii) no person has the right to act as an underwriter or as a financial advisor
to the Fund in connection with the offer and sale of the Shares, in the case of each of the foregoing clauses (i), and (ii), whether
as a result of the filing or effectiveness of the Registration Statement or the sale of the Shares as contemplated thereby or otherwise;
no person has the right, contractual or otherwise, to cause the General Partner on behalf of the Fund or the Fund to register under
the 1933 Act any other equity interests of the Fund, or to include any such shares or interests in the Registration Statement or
the offering contemplated thereby, whether as a result of the filing or effectiveness of the Registration Statement or the sale
of the Shares as contemplated thereby or otherwise;</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;each of the General Partner and the
Fund has all necessary licenses, authorizations, consents and approvals and has made all necessary filings required under any federal,
state, local or foreign law, regulation or rule, and has obtained all necessary authorizations, consents and approvals from other
persons, in order to conduct its respective business; the General Partner is not in violation of, or in default under, or has not
received notice of any proceedings relating to revocation or modification of, any such license, authorization, consent or approval
or any federal, state, local or foreign law, regulation or rule or any decree, order or judgment applicable to the General Partner;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all legal or governmental proceedings,
affiliate transactions, off-balance sheet transactions, contracts, licenses, agreements, leases or documents of a character required
to be described in the Registration Statement or the Prospectus or to be filed as exhibits to the Registration Statement have been
so described or filed as required;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;except as set forth in the Registration
Statement and the Prospectus, there are no actions, suits, claims, investigations or proceedings pending or threatened or contemplated
to which the General Partner or the Fund, or any of the General Partner&rsquo;s directors or officers, is or would be a party or
of which any of their respective properties are or would be subject at law or in equity, before or by any federal, state, local
or foreign governmental or regulatory commission, board, body, authority or agency;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Spicer Jeffries LLP, whose report on
the audited financial statements of the Fund is filed with the SEC as part of the Registration Statement and the Prospectus, are
independent public accountants as required by the 1933 Act;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(o)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the audited financial statement(s) included
in the Prospectus, together with the related notes and schedules, presents fairly the financial position of the Fund as of the
date indicated and has been prepared in compliance with the requirements of the 1933 Act and in conformity with generally accepted
accounting principles; there are no financial statements (historical or pro forma) that are required to be included in the Registration
Statement and the Prospectus that are not included as required; and the Fund does not have any material liabilities or obligations,
direct or contingent (including any off-balance sheet obligations), not disclosed in the Registration Statement and the Prospectus;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(p)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;subsequent to the respective dates as
of which information is given in the Registration Statement and the Prospectus, there has not been (i) any material adverse change,
(ii) any transaction which is material to the General Partner or the Fund taken as a whole, (iii) any obligation, direct or contingent
(including any off-balance sheet obligations), incurred by the General Partner or the Fund, which is material to the Fund, (iv)
any change in the Shares purchased by the Authorized Participant or outstanding indebtedness of the General Partner or the Fund
or (v) any dividend or distribution of any kind declared, paid or made on such Shares;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(q)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Fund is not and, after giving effect
to the offering and sale of the Shares, will not be an &ldquo;investment company&rdquo; or an entity &ldquo;controlled&rdquo; by
an &ldquo;investment company,&rdquo; as such terms are defined in the Investment Company Act;</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(r)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;except as set forth in the Registration
Statement and the Prospectus, the General Partner and the Fund own, or have obtained valid and enforceable licenses for, or other
rights to use, the inventions, patent applications, patents, trademarks (both registered and unregistered), tradenames, copyrights,
trade secrets and other proprietary information described in the Registration Statement and the Prospectus as being owned or licensed
by them or which are necessary for the conduct of their respective businesses, (collectively, &ldquo;Intellectual Property&rdquo;);</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(i) to the knowledge of the General Partner
or the Fund, there are no third parties who have or will be able to establish rights to any Intellectual Property, except for the
ownership rights of the owners of the Intellectual Property which is licensed to the General Partner or the Fund;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(ii) to the knowledge of the General Partner
or the Fund, there is no infringement by third parties of any Intellectual Property;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(iii) there is no pending or, to the knowledge
of the General Partner or the Fund, threatened action, suit, proceeding or claim by others challenging the General Partner or the
Fund&rsquo;s rights in or to any Intellectual Property, and the General Partner and the Fund are unaware of any facts which could
form a reasonable basis for any such claim;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(iv) there is no pending or, to the knowledge
of the General Partner or the Fund, threatened action, suit, proceeding or claim by others challenging the validity or scope of
any Intellectual Property as to which the General Partner and the Fund have no knowledge of any such pending or threatened claims,
and the General Partner and the Fund are unaware of any facts which could form a reasonable basis for any such claim;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(v) there is no pending or, to the knowledge
of the General Partner or the Fund, threatened action, suit, proceeding or claim by others that the General Partner or the Fund
infringes or otherwise violates any patent, trademark, copyright, trade secret or other proprietary rights of others, and the General
Partner and the Fund are unaware of any facts which could form a reasonable basis for any such claim; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(vi) to the knowledge of the General Partner
or the Fund, there is no patent or patent application that contains claims that interfere with the issued or pending claims of
any of the Intellectual Property; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(s)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all tax returns required to be filed
by the General Partner have been filed, and all taxes and other assessments of a similar nature (whether imposed directly or through
withholding) including any interest, additions to tax or penalties applicable thereto due or claimed to be due from such entities
have been paid; and no tax returns or tax payments are due with respect to the Fund as of the date of this Agreement;</P>

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

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

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(t)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the General Partner has not sent or
received any communication regarding termination of, or intent not to renew, any of the contracts or agreements referred to or
described in, or filed as an exhibit to, the Registration Statement, and no such termination or non-renewal has been threatened
by the General Partner or any other party to any such contract or agreement;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(u)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;on behalf of the Fund, the General Partner
has established and maintains disclosure controls and procedures (as such term is defined in Rule 13a-14 and 15d-14 under the Exchange
Act, giving effect to the rules and regulations, and SEC staff interpretations (whether or not public), thereunder)); such disclosure
controls and procedures are designed to ensure that material information relating to the Fund, is made known to the General Partner,
and such disclosure controls and procedures are effective to perform the functions for which they were established; on behalf of
the Fund, the General Partner has been advised of: (i) any significant deficiencies in the design or operation of internal controls
which could adversely affect the Fund&rsquo;s ability to record, process, summarize, and report financial data; and (ii) any fraud,
whether or not material, that involves management or other employees who have a role in the Fund&rsquo;s internal controls; any
material weaknesses in internal controls have been identified for the Fund&rsquo;s auditors;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(w)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any statistical and market-related data
included in the Registration Statement and the Prospectus are based on or derived from sources that the General Partner believes
to be reliable and accurate, and the General Partner has obtained the written consent to the use of such data from such sources
to the extent required; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(x)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;neither the General Partner, nor any
of the General Partner&rsquo;s directors, members, officers, affiliates or controlling persons has taken, directly or indirectly,
any action designed, or which has constituted or might reasonably be expected to cause or result in, under the Exchange Act or
otherwise, the stabilization or manipulation of the price of any security or asset of the Fund to facilitate the sale or resale
of the Shares.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For purposes hereof, the term &ldquo; Registration
Statement&rdquo; shall mean the Registration Statement as amended or supplemented from time to time to the date hereof, the term
&ldquo;Preliminary Prospectus&rdquo; shall mean the preliminary prospectus dated ______________, relating to the Shares and any
other prospectus dated prior to effectiveness of the Registration Statement relating to the Shares, and the term &ldquo;Prospectus&rdquo;
shall mean the Prospectus as amended or supplemented from time to time to the date hereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of the obligations of the General
Partner to be performed by it on or before the date hereof pursuant to the terms of the Agreement, and each of the provisions thereof
to be complied with by the General Partner on or before the date hereof, has been duly performed and complied with in all material
respects. Capitalized terms used, but not defined herein shall have the meanings assigned to such terms in the Agreement.</P>

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

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

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">IN WITNESS WHEREOF, I have hereunto, on behalf
of the General Partner, subscribed my name this ____ day of _____________________.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: justify">By: </TD>
    <TD STYLE="width: 35%; text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Name: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Title: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">I, [___________________], in my capacity as
Secretary, hereby certify that [________________] is the duly elected President of the General Partner, and that the signature
set forth immediately above is his genuine signature.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">IN WITNESS WHEREOF, I have hereunto set my
hand as of the date first set forth above.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: justify">By: </TD>
    <TD STYLE="width: 35%; text-align: justify; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Name: </TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Title: </TD>
    <TD STYLE="text-align: justify">Secretary</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>


<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: justify"><B></B></P>

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    <!-- Field: /Page -->

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ORDER ENTRY SYSTEM TERMS AND CONDITIONS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This Exhibit shall govern
use by Authorized Participant of the electronic order entry system for placing Orders for Creation Baskets (the &ldquo;System&rdquo;).
Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Authorized Participant
Agreement (the &ldquo;AP Agreement&rdquo;). In the event of any conflict between the terms of this Exhibit F and the main body
of the AP Agreement with respect to the placing of Orders, the terms of this Exhibit F shall control.</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 12pt; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Authorized
Participant shall provide to the Marketing Agent a duly executed authorization letter, in a form satisfactory to Marketing Agent,
identifying those Authorized Persons who will access the System. Authorized Participant shall notify the Marketing Agent in writing
in the event that any person&rsquo;s status as an Authorized Person is revoked or terminated as soon as possible, in order to give
the Marketing Agent a reasonable opportunity to terminate such Authorized Person&rsquo;s access to the System.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) It is understood
and agreed that each Authorized Person shall be designated as an authorized user of Authorized Participant for the purpose of the
AP Agreement. Upon termination of the AP Agreement, the Authorized Participant&rsquo;s and each Authorized Person&rsquo;s access
rights with respect to System shall be immediately revoked.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketing
Agent grants to Authorized Participant a personal, nontransferable and nonexclusive license to use the System solely for the purpose
of transmitting Orders and otherwise communicating with Marketing Agent in connection with the same. Authorized Participant shall
use the System solely for its own internal and proper business purposes. Except as set forth herein, no license or right of any
kind is granted to Authorized Participant with respect to the System. Authorized Participant acknowledges that Marketing Agent
and its suppliers retain and have title and exclusive proprietary rights to the System. Authorized Participant further acknowledges
that all or a part of the System may be copyrighted or trademarked (or a registration or claim made therefor) by Marketing Agent
or its suppliers. Authorized Participant shall not take any action with respect to the System inconsistent with the foregoing acknowledgments.
Authorized Participant may not copy, distribute, sell, lease or provide, directly or indirectly, the System or any portion thereof
to any other person or entity without Marketing Agent&rsquo;s prior written consent. Authorized Participant may not remove any
statutory copyright notice or other notice included in the System. Authorized Participant shall reproduce any such notice on any
reproduction of any portion of the System and shall add any statutory copyright notice or other notice upon Marketing Agent&rsquo;s
request.</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Authorized
Participant acknowledges that any user manuals or other documentation (whether in hard copy or electronic form) (collectively,
the &ldquo;Material&rdquo;), which is delivered or made available to Authorized Participant regarding the System is the exclusive
and confidential property of Marketing Agent. Authorized Participant shall keep the Material confidential by using the same care
and discretion that Authorized Participant uses with respect to its own confidential property and trade secrets, but in no event
less than reasonable care. Authorized Participant may make such copies of the Material as is reasonably necessary for Authorized
Participant to use the System and shall reproduce Marketing Agent&rsquo;s proprietary markings on any such copy. The foregoing
shall not in any way be deemed to affect the copyright status of any of the Material which may be copyrighted and shall apply to
all Material whether or not copyrighted. MARKETING AGENT AND ITS SUPPLIERS MAKE NO WARRANTIES, EXPRESS OR IMPLIED, CONCERNING THE
MATERIAL OR ANY PRODUCT OR SERVICE, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Upon termination
of the Agreement for any reason, Authorized Participant shall return to Marketing Agent all copies of the Material which is in
Authorized Participant&rsquo;s possession or under its control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authorized
Participant agrees that it shall have sole responsibility for maintaining adequate security and control of the user IDs, passwords
and codes for access to the System, which shall not be disclosed to any third party without the prior written consent of Marketing
Agent. Marketing Agent shall be entitled to rely on the information received by it from the Authorized Participant and Marketing
Agent may assume that all such information was transmitted by or on behalf of an Authorized Person regardless of by whom it was
actually transmitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketing
Agent shall have no liability in connection with the use of the System, the access granted to the Authorized Participant and its
Authorized Persons hereunder, or any transaction effected or attempted to be effected by the Authorized Participant hereunder,
except for damages incurred by the Authorized Participant as a direct result of Marketing Agent&rsquo;s gross negligence or willful
misconduct. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, IT IS HEREBY AGREED THAT IN NO EVENT SHALL MARKETING AGENT OR ANY
MANUFACTURER OR SUPPLIER OF EQUIPMENT, SOFTWARE OR SERVICES BE RESPONSIBLE OR LIABLE FOR ANY SPECIAL, INDIRECT, OR CONSEQUENTIAL
DAMAGES WHICH THE AUTHORIZED PARTICIPANT MAY INCUR OR EXPERIENCE BY REASON OF ITS HAVING ENTERED INTO OR RELIED ON THIS AGREEMENT,
OR IN CONNECTION WITH THE ACCESS GRANTED TO AUTHORIZED PARTICIPANT HEREUNDER, OR ANY TRANSACTION EFFECTED OR ATTEMPTED TO BE EFFECTED
BY AUTHORIZED PARTICIPANT HEREUNDER, EVEN IF MARKETING AGENT OR SUCH MANUFACTURER OR SUPPLIER HAS BEEN ADVISED OF THE POSSIBILITY
OF SUCH DAMAGES, NOR SHALL MARKETING AGENT OR ANY SUCH MANUFACTURER OR SUPPLIER BE LIABLE FOR ACTS OF GOD, MACHINE OR COMPUTER
BREAKDOWN OR MALFUNCTION, INTERRUPTION OR MALFUNCTION OF COMMUNICATION FACILITIES, LABOR DIFFICULTIES OR ANY OTHER SIMILAR OR DISSIMILAR
CAUSE BEYOND SUCH PERSON&rsquo;S REASONABLE CONTROL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketing
Agent reserves the right to revoke Authorized Participant&rsquo;s access to the System immediately and without notice upon any
breach by the Authorized Participant of the terms and conditions of this Exhibit F.</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketing
Agent shall acknowledge through the System its receipt of each Order communicated through the System, and in the absence of such
acknowledgment Marketing Agent shall not be liable for any failure to act in accordance with such orders and Authorized Participant
may not claim that such Order was received by Marketing Agent. Marketing Agent may in its discretion decline to act upon any instructions
or communications that are insufficient or incomplete or are not received by Marketing Agent in sufficient time for Marketing Agent
to act upon, or in accordance with such instructions or communications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authorized
Participant agrees to use reasonable efforts to prevent the transmission through the System of any software or file which contains
any viruses, worms, harmful component or corrupted data and agrees not to use any device, software, or routine to interfere or
attempt to interfere with the proper working of the Systems.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authorized Participant
acknowledges and agrees that encryption may not be available for every communication through the System, or for all data. Authorized
Participant agrees that Marketing Agent may deactivate any encryption features at any time, without notice or liability to Authorized
Participant, for the purpose of maintaining, repairing or troubleshooting its systems.</P>

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

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

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<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>i00185_ex23-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Exhibit 23.2</P>

<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">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</P>

<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: justify">We hereby consent to the incorporation by reference
in this Post-Effective Amendment No. 2 to Registration Statement on Form S-1 for United States 12 Month Oil Fund, LP (333- 195437)
of our report dated March 11, 2016 relating to the statements of financial condition as of December&nbsp;31, 2015 and 2014,&nbsp;including
the schedules of investments as of December&nbsp;31, 2015 and 2014, and the related statements of operations, changes in partners&rsquo;
capital and cash flows for the years ended December&nbsp;31, 2015, 2014, and 2013 of United States 12 Month Oil Fund, LP included
in the Form 10-K of United States 12 Month Oil Fund, LP for the year ended December 31, 2015, and to the reference to our Firm
as &ldquo;Experts&rdquo; in the Prospectus, which is part of this Registration Statement.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">March 31, 2016</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>

<!-- Field: Page; Sequence: 1 -->
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<P STYLE="margin: 0"></P>

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<SEQUENCE>6
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
