<SEC-DOCUMENT>0001171200-18-000125.txt : 20180427
<SEC-HEADER>0001171200-18-000125.hdr.sgml : 20180427
<ACCEPTANCE-DATETIME>20180427150331
ACCESSION NUMBER:		0001171200-18-000125
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20180427
DATE AS OF CHANGE:		20180427

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:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-216817
		FILM NUMBER:		18783215

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

	MAIL ADDRESS:	
		STREET 1:		1999 HARRISON STREET
		STREET 2:		SUITE 1530
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94612
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>i18175_usl-424b3.htm
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    <TD STYLE="width: 30%; 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. 333-216817</B></FONT></td></tr>
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    <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 &#9;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-size: 14pt"><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>88,950,000
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 $21.30 (the net asset value as of February 28, 2018), the investment
would have to generate 0.042% return or $0.009, rounded to $0.01.</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; letter-spacing: -0.05pt; line-height: normal">Shares
trade on the NYSE Arca after they are initially purchased by &ldquo;Authorized Participants,&rdquo; institutional firms that purchase
and redeem 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 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 Commodity 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; text-align: center"><FONT STYLE="font-size: 10pt"><B>The date of
this prospectus is April 27, 2018.</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 31 AND A STATEMENT OF
THE PERCENTAGE RETURN NECESSARY TO BREAK EVEN, THAT IS, TO RECOVER THE AMOUNT OF YOUR INITIAL INVESTMENT, AT PAGE 32. </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
A 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 0pt; 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>

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    <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: 1%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: bottom; width: 6%; 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>
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    <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="#i18175a001_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="#i18175a002_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="#i18175a003_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="#i18175a004_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">2</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="#i18175a005_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="#i18175a006_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="#i18175a007_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">5</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="#i18175a008_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="#i18175a009_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="#i18175a010_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="#i18175a011_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="#i18175a012_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">17</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="#i18175a013_v1"><FONT STYLE="font-size: 10pt">What are the 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="#i18175a014_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="#i18175a015_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="#i18175a016_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="#i18175a017_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="#i18175a018_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">28</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="#i18175a019_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">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="#i18175a020_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">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="#i18175a021_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">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="#i18175a022_v1"><FONT STYLE="font-size: 10pt">Ownership or Beneficial Interest 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">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="#i18175a023_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">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="#i18175a024_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">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="#i18175a025_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">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="#i18175a026_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">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="#i18175a027_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">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="#i18175a028_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">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="#i18175a029_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">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="#i18175a030_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">37</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="#i18175a031_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">37</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="#i18175a032_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">37</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="#i18175a033_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">38</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="#i18175a034_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">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="#i18175a035_v1"><FONT STYLE="font-size: 10pt">Foreign Account Tax Compliance Act Provisions&#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="#i18175a036_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">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="#i18175a037_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">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="#i18175a038_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">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="#i18175a039_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">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="#i18175a040_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">51</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="#i18175a041_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">53</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="#i18175a042_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">54</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="#i18175a043_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">58</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="#i18175a044_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">58</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="#i18175a045_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">58</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="#i18175a046_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">59</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="#i18175a047_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">59</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="#i18175a048_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">59</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="#i18175a049_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">60</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="#i18175a050_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">60</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="#i18175a051_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="#i18175a052_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: 0 0 6pt; text-align: center"><A NAME="i18175a001_v1"></A><FONT STYLE="font-size: 10pt"><B>PROSPECTUS
SUMMARY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.12in 6pt 0; 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 0.12in 6pt 0"><FONT STYLE="font-size: 10pt"><B>USL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.12in 6pt 0; 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 0.12in 6pt 0"><A NAME="i18175a002_v1"></A><FONT STYLE="font-size: 10pt"><B>USL&rsquo;s Investment Objective
and Strategy </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.12in 6pt 0; 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; plus interest earned on USL&rsquo;s collateral holdings, less USL&rsquo;s expenses.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-left: Black 0.5pt solid; width: 100%; font: 10pt Times New Roman, Times, Serif; padding-top: 1.45pt; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><B>What
    Are the &ldquo;Benchmark Oil Futures Contracts&rdquo;? </B></FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-right: Black 0.5pt solid; border-left: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 6pt; padding-bottom: 1.45pt; padding-left: 6pt"><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 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></td></tr>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.12in 6pt 0; 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 Europe
and ICE Futures U.S. (together, &ldquo;ICE Futures&rdquo;) 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 0.12in 6pt 0; 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 0.12in 6pt 0; 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.12in 6pt 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>
</div>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"><A NAME="i18175a003_v1"></A><FONT STYLE="font-size: 10pt"><B>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.<B> </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 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>

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

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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">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 &ldquo;Authorized Participants,&rdquo;
the institutional firms that directly purchase and redeem shares in baskets of 50,000 shares. 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. 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"><A NAME="i18175a004_v1"></A><FONT STYLE="font-size: 10pt"><B>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 57. </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 CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 17.3pt">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="width: 87%; text-align: left">Management Fees&#9;</TD><TD NOWRAP STYLE="width: 3%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="width: 8%; text-align: right">0.60</TD><TD NOWRAP STYLE="width: 1%; text-align: left">%(2)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Distribution Fees&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">None</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Other Fund Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.26</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -8.65pt; padding-left: 17.3pt">Total Annual Fund Operating Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.86</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</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">(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, 2017. The individual expense amounts in dollar
                                         terms are shown in the table below. As used in this table, (i) Professional Expenses
                                         include expenses for legal, audit, tax accounting and printing; and (ii) Independent
                                         Director and Officer Expenses include amounts paid to independent directors and for officers&rsquo;
                                         liability insurance.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 17.3pt">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-align: left">Management Fees&#9;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">646,339</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Professional Expenses&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">236,426</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Registration Fees&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Brokerage Commissions&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">17,897</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Licensing Fees&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">16,158</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Independent Director and Officer Expenses&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">14,120</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">These amounts are based
on USL&rsquo;s average total net assets, which are the sum of daily total net assets of USL divided by the number of calendar
days in the year. For the year ended December 31, 2017, USL&rsquo;s average total net assets were $107,723,119.</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; 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"><A NAME="i18175a005_v1"></A><FONT STYLE="font-size: 10pt"><B>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 60. </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 percentage changes in the net asset value (&ldquo;NAV&rdquo;) per share to reflect the daily
percentage changes of the spot price of light, sweet crude oil, as measured by the daily percentage changes in the average of
the prices of the Benchmark Oil Futures Contracts, plus interest earned on USL&rsquo;s collateral holdings, less USL&rsquo;s expenses.
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 Contract over the same period. USL&rsquo;s investment strategy is designed to provide
investors with a cost-effective way to invest indirectly in crude oil and to hedge against movements in the spot price of light,
sweet crude oil. An investment in USL involves investment risk similar to a direct investment in Oil 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 crude oil will have an efficient hedge only if the price they pay for their shares closely correlates with the price
of crude oil. In addition to investment risk and correlation risk, an investment in USL involves tax risks, OTC risks, and other
risks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a006_v1"></A><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"><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 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
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
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>

<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 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B><I>Other
factors impacting the 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>


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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>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"><A NAME="i18175a007_v1"></A><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">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: 10pt Symbol">&#183;</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 the 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: 10pt Symbol">&#183;</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 Futures 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: 10pt Symbol">&#183;</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 Contracts at any point in time. USCF expects that exploitation of certain arbitrage opportunities
by &ldquo;Authorized Participants,&rdquo; ,&rdquo; the institutional firms that directly purchase and redeem shares in blocks
of 50,000 shares (&ldquo;Creation Baskets&rdquo; and &ldquo;Redemption Baskets&rdquo; respectively, together, &ldquo;baskets&rdquo;),
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>

<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 0pt; 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>


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<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">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 an investment by USL is not) may hold, own or control. In addition to accountability levels and
position limits, the NYMEX and ICE Futures also set daily price limits on futures contracts. The daily price fluctuation limit
establishes the maximum amount that the price of a futures contract may vary either up or down from the previous day&rsquo;s settlement
price. Once the daily price fluctuation limit has been reached in a particular futures contract, no trades may be made at a price
beyond that limit.</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 accountability
levels for the Benchmark Oil Futures Contracts and other Oil Futures Contracts traded on U.S.-based futures exchanges, such as
the NYMEX, are not a fixed ceiling, but rather a threshold above which the NYMEX may exercise greater scrutiny and control over
an investor&rsquo;s positions. The current accountability level for investments for any one-month in the Benchmark Oil Futures
Contracts is 10,000 contracts. In addition, the NYMEX imposes an accountability level for all months of 20,000 net futures contracts
for light, sweet crude oil. In addition, the ICE Futures maintains the same accountability levels, position limits and monitoring
authority for its light, sweet crude oil contract as the NYMEX. If USL and the Related Public Funds exceed these accountability
levels for investments in the futures contracts for light, sweet crude oil, the NYMEX and ICE Futures will monitor such exposure
and may ask for further information on their activities, including the total size of all positions, investment and trading strategy,
and the extent of liquidity resources of USL and the Related Public Funds. If deemed necessary by the NYMEX and/or ICE Futures,
USL could be ordered to reduce its net oil futures contracts back to the accountability level. As of December 31, 2017, USL held
1,541 NYMEX Crude Oil Futures CL contracts. As of December 31, 2017, USL did not hold any Oil Futures Contracts traded on the
ICE Futures. For the year ended December 31, 2017, USL did not exceed accountability levels imposed by the NYMEX or ICE Futures,
however, the aggregated total of the Related Public Funds did exceed the accountability levels. No action was taken by NYMEX and
USL did not reduce the number of Oil Futures Contracts held as a result.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-left: 0; margin-bottom: 0pt"><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 Commodity Futures Trading Commission (&ldquo;CFTC&rdquo;)
authority to do so. In addition to accountability levels and position limits that may apply at any time, the NYMEX and the ICE
Futures 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 because USL&rsquo;s investment strategy is to close out its positions and &ldquo;roll&rdquo;
from the near month contracts to expire to the next month contracts during a one-day period beginning two weeks from expiration
of the contracts. For the year ended December 31, 2017, USL did not exceed any position limits imposed by the NYMEX and ICE Futures.</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 CFTC
has proposed to adopt limits on speculative positions in 25 physical commodity futures and option contracts as well as swaps that
are economically equivalent to such contracts in the agriculture, energy and metals markets (the &ldquo;Position Limit Rules&rdquo;).
The Position Limit Rules would, among other things: identify which contracts are subject to speculative position limits; set thresholds
that restrict the size of speculative positions that a person may hold in the spot month, other individual months, and all months
combined; create an exemption for positions that constitute bona fide 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 certain 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 reproposed them and solicited comments from market participants
multiple times. At this time, it is unclear how the Position Limit Rules may affect USL, but the effect may be substantial and
adverse. By way of example, the Position Limit Rules may negatively impact the ability of USL to meet its investment objectives
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">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. Under that system, the CFTC enforces federal limits
on speculation in agricultural products (e.g., corn, wheat and soy), while futures exchanges establish and enforce position limits
and accountability levels for agricultural and certain energy products (e.g., oil and natural gas). As a result, USL may be limited
with respect to the size of its investments in any commodities subject to these 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">Under
existing and recently adopted CFTC regulations, for the purposes of position limits, a market participant is generally required,
subject to certain narrow exceptions, 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 with that market participant
(the &ldquo;Aggregation Rules&rdquo;). The Aggregation Rules will also apply with respect to the Position Limit Rules if and when
such Position Limit Rules are adopted.</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 Oil 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"><A NAME="i18175a008_v1"></A><FONT STYLE="font-size: 10pt"><B>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 0pt; 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>


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<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 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.</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 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.</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 0pt; 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>


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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
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>

<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; text-align: left"><FONT STYLE="font-size: 10pt"><B><I>The impact
of U.S. tax reform on USL is uncertain.</I></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On
December 22, 2017, H.R. 1, the bill formerly known as the Tax Cuts and Jobs Act of 2017 (the &ldquo;Tax Act&rdquo;), was signed
into law. The Tax Act substantially alters the U.S. federal tax system in a variety of ways, including significant changes to
the taxation of business entities, the deductibility of interest expense, and the tax treatment of capital investment. We cannot
predict with certainty how any changes in the tax laws might affect the U.S. economy or the demand for and the price of commodities.
As a result, it is possible that the Tax Act, as well as any U.S. Treasury regulations, administrative interpretations or court
decisions interpreting the Tax Act and any future legislation related to tax reform, could have unexpected or negative impacts
on USL and some or all of its shareholders. Shareholders are urged to consult with their tax advisor regarding tax legislative,
regulatory, or administrative developments and proposals and their potential effect on an investment in USL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; 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 10pt"><A NAME="i18175a009_v1"></A><FONT STYLE="font-size: 10pt"><B>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>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; letter-spacing: -0.1pt">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"><A NAME="i18175a010_v1"></A><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; letter-spacing: -0.05pt"><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 0pt; 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 Oil 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"><FONT STYLE="font-size: 10pt"></FONT></P>

<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 the Benchmark Oil Futures Contracts. 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 directly purchase from or redeem shares from USL in Creation Baskets or 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 and
shareholders do not participate in the management of USL and do not control USCF, so they do not have any influence over basic
matters that affect USL. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The limited
partners and shareholders take no part in the management or control, and have a minimal voice in USL&rsquo;s operations or business.
Limited partners and shareholders must therefore rely upon the duties and judgment of USCF to manage USL&rsquo;s affairs. Limited
partners and shareholders 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 general partner
except upon approval by the affirmative vote of the holders of at least 66 2/3 percent of USL&rsquo;s outstanding shares (excluding
shares, if any, owned by USCF and its affiliates), subject to the satisfaction of certain conditions set forth in the LP Agreement.&nbsp;</FONT></P>

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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; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">&nbsp;</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>

<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
LLC Agreement provides limited authority to the Non-Management Directors, and any Director of USCF may be removed by USCF&rsquo;s
parent company, which is wholly owned by Concierge, a controlled public company where the majority of shares are owned by Nicholas
Gerber along with certain other family members and certain other 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">USCF&rsquo;s
Board of Directors (the &ldquo;Board&rdquo;) currently consists of four Management Directors, each of whom are also executive
officers or employees of USCF (&ldquo;Management Directors&rdquo;), and three Non-Management Directors, each of whom are considered
independent for purposes of applicable NYSE Arca and Securities and Exchange Commission (&ldquo;SEC&rdquo;) rules. Under USCF&rsquo;s
Sixth Amended and Restated Limited Liability Company Agreement, dated as of May 15, 2015 (as amended from time to time), the (&ldquo;LLC
Agreement&rdquo;), 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. In addition, any Director may be removed by written
consent of Wainwright Holdings, Inc. (&ldquo;Wainwright&rdquo;), which is the sole member of USCF. The sole shareholder of Wainwright
is Concierge Technologies Inc., a company publicly traded under the ticker symbol &ldquo;CNCG&rdquo; (&ldquo;Concierge&rdquo;).
Mr. Nicholas Gerber along with certain family members and certain other shareholders, own the majority of the shares in Concierge,
which is the sole shareholder of Wainwright, the sole member of USCF. Accordingly, although USCF is governed by the Board, which
consists of both Management Directors and Non-Management Directors, pursuant to the LLC Agreement, it is possible for Mr. Gerber
to exercise his indirect 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; letter-spacing: -0.1pt">USL
pays brokerage charges of approximately </FONT><FONT STYLE="font-size: 10pt">0.02<FONT STYLE="letter-spacing: -0.1pt">% 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 (e.g., 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></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 0pt; 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>

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

<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 Oil 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 Investment Company Act of 1940 (&ldquo;1940 Act&rdquo;). 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 and are also directors, officers or
employees of other entities that may compete with USL for their services. 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 0pt; 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; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The
SEC adopted amendments to Rule 2a-7 under the 1940 Act, which became effective in 2016, to reform money market funds (&ldquo;MMFs&rdquo;).
While the new rule applies only to MMFs, it may indirectly affect institutional investors such as USL. A portion of USL&rsquo;s
assets that are not used for margin or collateral in the Oil Futures Contracts currently are invested in government MMFs. USL
does not hold any non-government MMFs and, particularly in light of recent changes to the rule governing the operation of MMFs,
does not anticipate investing in any non-government MMFs. However, if USL invests in other types of MMFs besides government MMFs
in the future, USL could be negatively impacted by investing in an MMF that does not maintain a stable $1.00 NAV or that has the
potential to impose redemption fees and gates (temporary suspension of redemptions).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Bankruptcy
of a clearing FCM can be caused by, among other things, the default of one of the FCM&rsquo;s customers. In this event, the exchange&rsquo;s
clearing house is permitted to use the entire amount of margin posted by USL (as well as margin posted by other customers of the
FCM) to cover the amounts owed by the bankrupt FCM. Consequently, USL could be unable to recover amounts due to it on its futures
positions, including assets posted as margin, and could sustain substantial losses.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">CFTC
regulations impose several requirements on FCMs that are designed to protect customers, including mandating certain customer protections,
risk management programs, internal monitoring and controls, capital and liquidity standards, customer disclosures and auditing
and examination programs. There can be no assurance 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 Brown Brothers Harriman &amp; Co. (the &ldquo;Custodian&rdquo;) 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">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 Brown Brothers Harriman &amp; Co. (the &ldquo;Custodian&rdquo;) 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"><FONT STYLE="font-size: 10pt"><B><I>The failure or bankruptcy
of USL&rsquo;s Custodian could result in a substantial loss of USL&rsquo;s 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">The majority
of USL&rsquo;s assets are held in Treasuries, cash and/or cash equivalents with the Custodian. The failure or insolvency of the
Custodian could result in a complete loss of USL&rsquo;s assets held by the 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: center"><A NAME="i18175a011_v1"></A><FONT STYLE="font-size: 10pt"><B>ADDITIONAL
INFORMATION ABOUT USL, ITS INVESTMENT OBJECTIVE AND INVESTMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; 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 Third Amended and Restated
Agreement of Limited Partnership dated as of December 15, 2017 (as amended from time to time, the &ldquo;LP Agreement&rdquo;),
which grants full management control of USL to USCF. USL maintains its main business office at 1999 Harrison Street, Suite 1530,
Oakland, CA 94612.</FONT></P>

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

<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 of 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.uscfinvestments.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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The following
two graphs demonstrate the correlation between the changes in USL&rsquo;s NAV and the changes in the Benchmark Oil Futures Contract.
The first graph exhibits the daily changes in the last 30 valuation days ended December 31, 2017. The second graph measures monthly
changes from December 11, 2012 through December 31, 2017.<B><I> </I></B></FONT></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt; text-align: center; color: Red"><IMG SRC="i18175001_v1.jpg" ALT="image 01"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 10pt; text-align: center; color: Red"><IMG SRC="i18175002_v1.jpg" ALT="imsge 02"></P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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 alternative
tracking measurement of the return performance of USL versus the return of its Benchmark Oil Futures Contracts can be calculated
by comparing the actual average of the prices of its return of USL, measured by changes in its per share NAV, versus the expected
changes in its per share NAV under the assumption that USL&rsquo;s returns had been exactly the same as the daily changes in its
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">For the
year ended December 31, 2017, the actual total return of USL as measured by changes in its per share NAV was 3.24%. This is based
on an initial per share NAV of $20.39 as of December 31, 2016 and an ending per share NAV as of December 31, 2017 of $21.05. 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 $21.06 as of December 31, 2017, for a total return over the relevant time period of 3.29%. The difference between
the actual per share NAV total return of USL of 3.24% and the expected total return based on the Benchmark Oil Futures Contracts
of 3.29% was an error over the time period of (0.05)%, 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, offset by interest and dividend income,
and net of positive or negative execution, tends 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 Contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a012_v1"></A><FONT STYLE="font-size: 10pt"><B>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">Several
factors determine the total return from investing in futures contracts. One factor arises from &ldquo;rolling&rdquo; futures contracts
that will expire at the end of the current month (the &ldquo;near&rdquo; or &ldquo;front&rdquo; month contract) forward each month
prior to expiration. For a strategy that entails holding the near month contract, the price relationship between that futures
contract and the next month futures contract will impact returns. For example, if the price of the near month futures contract
is higher than the next futures month contract (a situation referred to as &ldquo;backwardation&rdquo;), then absent any other
change, the price of a next month futures contract tends to rise in value as it becomes the near month futures contract and approaches
expiration. Conversely, if the price of a near month futures contract is lower than the next month futures contract (a situation
referred to as &ldquo;contango&rdquo;), then absent any other change, the price of a next month futures contract tends to decline
in value as it becomes the near month futures 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, is $50 per barrel, and the value of a position in the near
month futures contract is also $50. Over time, the price of crude oil will fluctuate based on a number of market factors, including
demand for oil relative to supply. The value of the near month futures contract will likewise fluctuate in reaction to a number
of market factors. If an investor seeks to maintain a position in a near month futures contract and not take delivery of physical
barrels of crude oil, the investor must sell the current near month futures contract as it approaches expiration and invest in
the next month futures contract. In order to continue holding a position in the current near month futures contract, this &ldquo;roll&rdquo;
forward of the futures contract must be executed every 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">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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If the
futures market is in backwardation, e.g., when the price of the near month futures contract is higher than the price of the next
month futures contract, the investor would buy a next month futures contract for a lower price than the current near month futures
contract. Assuming the price of the next month futures contract was $49 per barrel, or 2% cheaper than the $50 near month futures
contract, then, hypothetically, and assuming no other changes (e.g., 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 futures contract would rise to $50 as it approaches
expiration. In this example, the value of an investment in the next month futures contract would tend to outperform the spot price
of crude oil. As a result, it would be possible for the new near month futures contract to rise 12% while the spot price of crude
oil may have risen a lower amount, e.g., only 10%. Similarly, the spot price of crude oil could have fallen 10% while the value
of an investment in the futures contract might have fallen another amount, e.g., only 8%. Over time, if backwardation remained
constant, this difference between the spot price and the futures contract price would continue to increase.</FONT></P>

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<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; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">If the
futures market is in contango, an investor would be buying a next month futures contract for a higher price than the current near
month futures contract. Again, assuming the near month futures contract is $50 per barrel, the price of the next month futures
contract might be $51 per barrel, or 2% more expensive than the front month futures contract. Hypothetically, and assuming no
other changes, the value of the $51 next month futures contract would fall to $50 as it approaches expiration. In this example,
the value of an investment in the second month would tend to underperform the spot price of crude oil. As a result, it would be
possible for the new near month futures contract to rise only 10% while the spot price of crude oil may have risen a higher amount,
e.g., 12%. Similarly, the spot price of crude oil could have fallen 10% while the value of an investment in the second month futures
contract might have fallen another amount, e.g., 12%. Over time, if contango remained constant, this difference between the spot
price and the futures contract price would continue to increase.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">The chart
below compares the daily price of the near month crude oil futures contract to the price of 13th month crude oil futures contract
(i.e. a contract one year forward) over the last 10 years. When the price of the near month futures contract is higher than the
price of the 13th month futures contract, the market would be described as being in backwardation. When the price of the near
month futures contract is lower than the 13th month futures contract, the market would be described as being in contango. Although
the price of the near month futures contract and the price of the 13th month futures contract tend to move together, it can be
seen that at times the near month futures contract prices are higher than the 13th month futures contract prices (backwardation)
and, at other times, the near month futures contract prices are lower than the 13th month futures contract prices (contango).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; text-align: center"><IMG SRC="i18175003_v1.jpg" ALT="image 03"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; 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 13th month crude oil futures contract from the dollar price of
the near month crude oil futures contract, as shown in the chart below. When the difference is positive, the market is in backwardation.
When the difference is negative, the market is in contango. The crude oil market spent time in both backwardation and contango
during the last ten years.</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>*PAST
PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURE RESULTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0pt; color: Red"><IMG SRC="i18175004_v1.jpg" ALT="image 04"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">&nbsp;</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 a portfolio
that owned only the near month crude oil futures 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; of crude oil futures contracts. Generally speaking, when the crude
oil futures market is in backwardation, a portfolio of only the near month crude oil futures contract may tend to have a higher
total return than a portfolio of 12 months&rsquo; of the crude oil futures contract. Conversely, if the crude oil futures market
was in contango, the portfolio containing only 12 months&rsquo; of crude oil futures contracts may tend to outperform the portfolio
holding only the near month crude oil futures contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; 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 led to reduced levels of contango by 2011. However, at the
end of November, 2014, global crude oil inventories grew rapidly after OPEC decided to defend its market share against U.S. shale-oil
producers, resulting in another period during which the crude oil market remained primarily in contango, sometimes steep contango.
This period of contango continued through December 31, 2017. In addition, the crude oil markets are expected to remain in contango
until U.S. and global oil inventories decline significantly. If OPEC&rsquo;s recent cuts in oil production have their intended
effect on the crude oil market then such a decline may occur in 2018.</FONT></P>

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

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<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; 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, e.g., 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; letter-spacing: -0.1pt">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>

<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 www.uscfinvestments.com, 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"><A NAME="i18175a013_v1"></A><FONT STYLE="font-size: 10pt"><B>What are the Trading Policies
of USL? </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 117pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; 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; plus interest earned on USL&rsquo;s collateral holdings, less USL&rsquo;s expenses.
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; text-indent: 117pt"><FONT STYLE="font-size: 10pt">&nbsp;</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 0pt; 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 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>

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<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"><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 the Board.</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
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
all of 2017 and through February 28, 2018, 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"><A NAME="i18175a014_v1"></A><FONT STYLE="font-size: 10pt"><B>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 February 28, 2018, 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="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 15%; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt"><B>#
    of Authorized Participants</B></FONT></td>
    <TD STYLE="width: 3%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 26%; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Baskets
    Purchased</B></FONT></td>
    <TD STYLE="width: 5%; padding-bottom: 1pt; 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; text-align: center"><FONT STYLE="font-size: 10pt"><B>Baskets
    Redeemed</B></FONT></td>
    <TD STYLE="width: 5%; padding-bottom: 1pt; 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; text-align: center"><FONT STYLE="font-size: 10pt"><B>Outstanding
    Shares</B></FONT></td>
    <TD STYLE="width: 5%; padding-bottom: 1pt; 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; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>10</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>351</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>-310</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>3,900,000</B></FONT></td>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><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; 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 February 28, 2018, the simple average daily
change in the Benchmark Oil Futures Contracts was (0.011)%, while the simple average daily change in the per share NAV of USL
over the same time period was (0.013)%. 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 daily movement of the Benchmark Oil Futures Contracts, the average error in daily
tracking by the per share NAV was (0.769)%, 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 February
28, 2018. 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 CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">USL</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%">Average Difference&#9;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">(0.03</TD><TD STYLE="width: 1%; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Max Premium %&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.13</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Max Discount %&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9.72</TD><TD STYLE="text-align: left">)%</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><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"><A NAME="i18175a015_v1"></A><FONT STYLE="font-size: 10pt"><B>COMPOSITE
PERFORMANCE DATA FOR USL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><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"><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"><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"><FONT STYLE="font-size: 10pt">Aggregate Subscriptions (from
inception through February 28, 2018: $674,295,258</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">Total Net Assets as of February
28, 2018: $83,073,104</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">NAV per Share as of February
28, 2018: $21.30</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt">Worst Monthly Percentage Draw-down:
July 2015 (17.96)%</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"><FONT STYLE="font-size: 10pt">Worst Peak-to-Valley Draw-down:
June 2008 - February 2016 (81.80)%</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: left; border-bottom: Black 1pt solid; padding-left: 8.65pt; text-indent: -8.65pt">Month</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 34%; padding-left: 8.65pt; text-indent: -8.65pt">January</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">5.05</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">(2.76</TD><TD STYLE="width: 1%; text-align: left">)%</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">(6.66</TD><TD STYLE="width: 1%; text-align: left">)%</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">(6.53</TD><TD STYLE="width: 1%; text-align: left">)%</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">(3.43</TD><TD STYLE="width: 1%; text-align: left">)%</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right">5.94</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-left: 8.65pt; text-indent: -8.65pt">February</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(5.62</TD><TD NOWRAP STYLE="text-align: left">)%</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">5.86</TD><TD NOWRAP STYLE="text-align: left">%</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">5.40</TD><TD NOWRAP STYLE="text-align: left">%</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(3.71</TD><TD NOWRAP STYLE="text-align: left">)%</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">0.20</TD><TD NOWRAP STYLE="text-align: left">%</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(4.48</TD><TD NOWRAP STYLE="text-align: left">)%**</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">March</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.95</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.02</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.41</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.86</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6.13</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">April</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(4.12</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.50</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16.15</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12.54</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.02</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">May</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.12</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.24</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.08</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5.27</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.01</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">June</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.01</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.13</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.50</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.15</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.62</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">July</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.04</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.26</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(17.96</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(12.51</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.31</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">August</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.87</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.32</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.32</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.61</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.63</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">September</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.11</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.22</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(10.11</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5.93</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5. 35</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">October</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.36</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9.26</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.18</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3.09</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.10</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">November</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.37</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(16.8</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.96</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.84</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.62</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">December</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.03</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(16.07</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11.50</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.03</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5.57</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt">Annual Rate of Return</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.59</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(37.2</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(36.07</TD><TD STYLE="text-align: left">)%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19.94</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.24</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.19</TD><TD STYLE="text-align: left">**</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"></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; 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: 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: 0.25in; 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
                                         February 28, 2018.</FONT></TD></TR></TABLE>



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a016_v1"></A><FONT STYLE="font-size: 10pt"><B>USL&rsquo;S OPERATIONS
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A NAME="i18175a017_v1"></A><FONT STYLE="font-size: 10pt"><B>USCF and its Management and Traders
</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.5in"><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. USCF maintains its main
business office at 1999 Harrison Street, Suite 1530, Oakland, California 94612. USCF is a wholly-owned subsidiary of Wainwright
Holdings, Inc., a Delaware corporation (&ldquo;Wainwright&rdquo;), which is an intermediate holding company that owns USCF and
another advisor of exchange traded funds and mutual funds. Wainwright is a wholly owned subsidiary of Concierge Technologies,
Inc. (publicly traded under the ticker CNCG) (&ldquo;Concierge&rdquo;), a publicly traded holding company that owns various financial
and non-financial businesses. Mr. Nicholas Gerber (discussed below), along with certain family members and certain other shareholders,
owns the majority of the shares in Concierge. 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 USCF SummerHaven SHPEN Index Fund (&ldquo;BUYN&rdquo;), the USCF SummerHaven SHPEI Index Fund
(&ldquo;BUY&rdquo;), each a series of the USCF ETF Trust, as well as the USCF Commodity Strategy Fund, a series of the USCF Mutual
Funds Trust. USCF ETF Trust and USCF Mutual Funds Trust are registered under the 1940 Act. USCF Advisers LLC was also the investment
adviser for the Stock Split Index Fund (&ldquo;TOFR&rdquo;) and the USCF Restaurant Leaders Fund (&ldquo;MENU&rdquo;), each a
series of the USCF ETF Trust, until October 2017 when both funds liquidated all of their assets and distributed cash pro rata
to all remaining shareholders. The Board of Trustees for the USCF ETF Trust and USCF Mutual Funds Trust consist of different independent
trustees than those independent directors who serve on the Board of Directors of USCF. USCF is a member of the National Futures
Association (the &ldquo;NFA&rdquo;) and registered as a commodity pool operator (&ldquo;CPO&rdquo;) with the Commodity Futures
Trading Commission (the &ldquo;CFTC&rdquo;) on December 1, 2005 and as a swaps firm on August 8, 2013.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">USCF serves as
general partner of USL. USCF also serves as the general partner of the United States Natural Gas Fund, LP (&ldquo;UNG&rdquo;),
the United States Short Oil Fund, LP (&ldquo;DNO&rdquo;), the United States Gasoline Fund, LP (&ldquo;UGA&rdquo;), the United
States Diesel-Heating Oil Fund, LP (&ldquo;UHN&rdquo;), the United States Oil Fund, LP (&ldquo;USO&rdquo;), the United States
12 Month Natural Gas Fund, LP (&ldquo;UNL&rdquo;) and the United States Brent Oil Fund, LP (&ldquo;BNO&rdquo;). USCF is also the
sponsor of the United States Commodity Index Fund (&ldquo;USCI&rdquo;), the United States Copper Index Fund (&ldquo;CPER&rdquo;),
the United States Agriculture Index Fund (&ldquo;USAG&rdquo;), and the USCF Canadian Crude Oil Index Fund (&ldquo;UCCO&rdquo;),
each a series of the United States Commodity Index Funds Trust. UCCO is currently in registration and has not commenced operations.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">In addition,
USCF is the sponsor of the USCF Funds Trust, a Delaware Statutory Trust, and two of its series: the United States 3x Oil Fund
(&ldquo;USOU&rdquo;) and the United States 3x Short Oil Fund (&ldquo;USOD&rdquo;), which commenced operations on July 20, 2017.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">All funds listed
previously, other than UCCO, are referred to collectively herein as the &ldquo;Related Public Funds.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt; color: Black">The
Related Public Funds are subject to reporting requirements under the Securities Exchange Act of 1934, as amended (&ldquo;Exchange
Act&rdquo;) and, if registered under the 1940 Act, a Related Public Fund also must comply with the reporting requirements under
the 1940 Act. For more information about each of the Related Public Funds, investors in USL may call 1-800-920-0259 or visit www.uscfinvestments.com
or the Securities and Exchange Commission&rsquo;s (the &ldquo;SEC&rdquo;) website at www.sec.gov.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">USCF is
required to evaluate the credit risk of USL to the FCM, 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&nbsp;&amp; Co. (&ldquo;BBH&amp;Co.&rdquo;), which serves as the administrator (the
&ldquo;Administrator&rdquo;) and&nbsp;the custodian&nbsp;(the &ldquo;Custodian&rdquo;) for 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%)&nbsp;of the gross proceeds of this offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"><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 general partner except upon approval by
the affirmative vote of the holders of at least 66 2/3 percent of USL&rsquo;s outstanding shares (excluding shares, if any, owned
by USCF and its affiliates), subject to the satisfaction of certain conditions set forth in the LP Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The business
and affairs of USCF are managed by the Board, which is comprised of the Management Directors, each of whom is also an executive
officers and employee of USCF, 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 LLC Agreement. Through its Management Directors, USCF 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.uscfinvestments.com</I>.
The Board has determined that each member of the audit committee meets the financial literacy requirements of the NYSE Arca and
the audit committee charter. The Board has further determined that each of Messrs. Ellis and Fobes have accounting or related
financial management expertise, as required by the NYSE Arca, such that each of them is considered an &ldquo;Audit Committee Finance
Expert&rdquo; as such term is defined in Item&nbsp;407(d)(5) of Regulation S-K.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">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 D. Gerber, Andrew Ngim, Robert Nguyen, Peter Robinson, Scott Schoenberger, 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, Andrew Ngim, Robert Nguyen, Peter Robinson, Gordon Ellis, Malcolm Fobes, Ray Allen, Kevin
Baum and Carolyn Yu. In addition, Wainwright is a Principal because it is the sole member of USCF. None of the Principals owns
or has any other beneficial interest in USL. Ray Allen and Andrew Ngim make trading and investment decisions for USL. Andrew Ngim
and Ray Allen direct the execution of trades on behalf of USL. In addition, Nicholas D. Gerber, John P. Love, Robert Nguyen, Ray
Allen, Kevin Baum, Kathryn Rooney, Maya Lowry, and Ryan Katz are registered with the CFTC as Associated Persons of USCF and are
NFA Associate Members. John P. Love, Robert Nguyen, Ray Allen, Kevin Baum, Kathryn Rooney, Maya Lowry, and Ryan Katz are also
registered with the CFTC as Swaps Associated Persons.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Ray W.
Allen</I></B>, 61, Portfolio Manager of USCF since January 2008. Mr. Allen was the portfolio manager of: (1) UGA from February
2008 until March 2010, and then portfolio manager since May 2015, (2) UHN from April 2008 until March 2010, and then portfolio
manager since May 2015, (3) UNL from November 2009 until March 2010, and then portfolio manager since May 2015. In addition, he
has been the portfolio manager of: (1) DNO since September 2009, (2) USO and USL since March 2010, (3) BNO since June 2010, (4)
UNG since May 2015, and (5) USOU and USOD since July 2017. Mr. Allen also has served as the portfolio manager of the USCF Commodity
Strategy Fund, a series of USCF Mutual Funds Trust, since October 2017. 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 of USCF since July 2015. As of February 2017,
he also is an associated person and swap associated person of USCF Advisers LLC. USCF Advisers LLC, an affiliate of USCF, is an
investment adviser registered under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity
pool operator, NFA member and swap firm. Mr. Allen earned a B.A. in Economics from the University of California at Berkeley and
holds an NFA Series 3 registration.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Kevin A.
Baum</I></B>, 47, has served as a Portfolio Manager of USCF since March 2016 and as the Chief Investment Officer of USCF since
September 1, 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 Capital Management LLC, an investment manager that manages
a family of exchange-traded funds, from October 2014 through December 2015. Mr. Baum was temporarily retired from May 2012 through
September 2014. From May 1993 to April 2012, Mr. Baum worked as the Senior Portfolio Manager, Head of Commodities for OppenheimerFunds,
Inc., a global asset manager. Mr. Baum has been an NFA member since March 2016 and a principal, swap associated person, and associated
person of USCF since April 2016 and, as of January 2017, a branch manager of USCF. As of February 2017, he also is an associated
person, swap associated person, and branch manager of USCF Advisers LLC. USCF Advisers LLC, an affiliate of USCF, is an investment
adviser registered under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity pool operator,
NFA member and swap firm. 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: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Stuart
P. Crumbaugh</I></B>, 54, Chief Financial Officer, Secretary and Treasurer of USCF since May 2015 and also the Chief Financial
Officer of Concierge Technologies, Inc., the parent of Wainwright Holdings, Inc. (&ldquo;Wainwright&rdquo;) since December 2017.
In addition, Mr. Crumbaugh has served as a director of Wainwright, the parent and sole member of USCF, since December 2016. Mr.
Crumbaugh has been a principal of USCF listed with the CFTC and NFA since July 1, 2015 and, as of January 2017, he is a principal
of USCF Advisers LLC. USCF Advisers LLC, an affiliate of USCF, is an investment adviser registered under the Investment Advisers
Act of 1940, and, as of February 2017, is registered as a commodity pool operator, NFA member and swap firm. Since June 2015,
Mr. Crumbaugh has been the Treasurer and Secretary of USCF Advisers LLC. He also serves as a Management Trustee of USCF ETF Trust
from May 2015 to present and as Management Trustee of the USCF Mutual Funds Trust from October 2016 to present. 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 of 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 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 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Nicholas
D. Gerber</I></B>, 55, 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;), which is a company
publicly traded under the ticker symbol &ldquo;CNGC.&rdquo; Concierge is the sole shareholder of Wainwright. 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.
From October 2016 to the present, Mr. Gerber also serves as Chairman of the Board of Trustees of USCF Mutual Funds Trust, an investment
company registered under the Investment Company Act of 1940, as amended. USCF Advisers LLC, an affiliate of USCF, is an investment
adviser registered under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity pool operator,
NFA member and swap firm. 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. Mr. Gerber also has served USCF Advisers on the Board of Managers
since June 2013 and as the Vice President since June 2015. In the above 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 is a principal of USCF Advisers LLC as of January
2017. Additionally, as of February 2017, he is an associated person, swap associated person, and branch manager of USCF Advisers
LLC. 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>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>John P.
Love</I></B>, 46, President and Chief Executive Officer of USCF since June 2015 and Management Director of USCF since October
2016. 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.
USCF Advisers LLC, an affiliate of USCF, is an investment adviser registered under the Investment Advisers Act of 1940, and, as
of February 2017, is registered as a commodity pool operator, NFA member and swap firm. He also 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. In
addition, Mr. Love has served as on the Board of Managers of USCF Advisers LLC since November 2016 and as its President since
June 2015. Mr. Love also is a director of Wainwright Holdings Inc., a position he has held since December 2016. Mr. Love has been
a principal of USCF listed with the CFTC and NFA since January 17, 2006. Mr. Love has been registered as an associated person
of USCF since February 2015 and from December 1, 2005 to April 16, 2009. Mr. Love has also been registered as a branch manager
of USCF since March 2016. Additionally, Mr. Love has been approved as an NFA swaps associated person since February 2015. Mr.
Love is a principal of USCF Advisers LLC as of January 2017. Additionally, as of February 2017, he is an associated person, swap
associated person, and branch manager of USCF Advisers LLC. Mr. Love earned a B.A. from the University of Southern California,
holds an 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: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Andrew
F Ngim</I></B>, 57, co-founded USCF in 2005 and has served as a Management Director since May 2005 and, since August 15, 2016,
has served as the Chief Operating Officer of USCF. 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. In addition, he has been on the
Board of Managers and has served as the Assistant Secretary and Assistant Treasurer of USCF Advisers since its inception in June
2013. Prior to and concurrent with his services to USCF and USCF Advisers, from January 1999 to January 2013, Mr. Ngim served
as a Managing Director for Ameristock Corporation, a California-based investment adviser, which he co-founded in March 1995, and
was Co-Portfolio Manager of Ameristock Mutual Fund, Inc. from January 2000 to January 2013. Mr. Ngim also served as portfolio
manager of (1) the Stock Split Index Fund from September 2014 to October 2017, and (2) the USCF Restaurant Leaders Fund from November
2016 to October 2017, both series of the USCF ETF Trust. From December 2017 to the present, Mr. Ngim also serves as the portfolio
manager for the USCF SummerHaven SHPEI Index Fund and the USCF SummerHaven SHPEN Index Fund, both of which are series of the USCF
ETF Trust. Mr. Ngim serves as a Management Trustee of the USCF ETF Trust from August 2014 to the present and as a Management Trustee
for the USCF Mutual Funds Trust from October 2016 to present. Mr. Ngim has been a principal of USCF listed with the CFTC and NFA
since November 2005 and a principal of USCF Advisers LLC since January 2017. USCF Advisers LLC, an affiliate of USCF, is an investment
adviser registered under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity pool operator,
NFA member and swap firm. Mr. Ngim earned his B.A. from the University of California at Berkeley.</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><I>Robert
L. Nguyen</I></B>, 58, Management Director and principal since July 2015. Mr. Nguyen served on the Board of Wainwright from December
2014 to December 2016. 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, an investment adviser registered under the Investment Advisers Act of
1940, from January 2013 to March 2015. Prior to and concurrent with his services to USCF, from January 2000 to January 2013, Mr.
Nguyen served as a Managing Principal for Ameristock Corporation, a California-based investment adviser registered under the Investment
Advisers Act of 1940, which he co-founded in March 1995. Mr. Nguyen was a principal of USCF listed with the CFTC and NFA from
November 2005 through March 2012 and an associated person of USCF listed with the CFTC and NFA from November 2007 through March
2012. Mr. Nguyen has been a principal of USCF listed with the CFTC and NFA since July 2015 and an associated person and a swap
associated person of USCF listed with the CFTC and NFA since December 2015. As of February 2017, he also is an associated person
and swap associated person of USCF Advisers LLC. USCF Advisers LLC, an affiliate of USCF, is an investment adviser registered
under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity pool operator, NFA member and
swap firm. Mr. Nguyen earned his B.S. from California State University at Sacramento, and holds NFA Series 3 and FINRA Series
7 registrations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Carolyn
M. Yu</I></B>, 59, 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. Since August 2013, in the case of USCF, and January 2017, in the case of USCF Advisers LLC, Ms.
Yu has been a principal listed with the CFTC and NFA. USCF Advisers LLC, an affiliate of USCF, is an investment adviser registered
under the Investment Advisers Act of 1940, and, as of February 2017, is registered as a commodity pool operator, NFA member and
swap firm. 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>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Gordon
L. Ellis</I></B>, 71, Independent Director of USCF since September 2005. Previously, Mr. Ellis was a founder of International
Absorbents, Inc., Director and Chairman since July 1985 and July 1988, respectively, and Chief Executive Officer and President
since November 1996. He also served as Chairman 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 July 1985 until
July 2010 when it was sold to Kinderhook Industries, a private investment banking firm and remained as a director until March
2013 when Absorption Corp was sold again to J. Rettenmaier &amp; S&ouml;hne Group, a German manufacturing firm. Concurrent with
that, he founded and has served as Chairman from November 2010 to present of Lupaka Gold Corp., 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Malcolm
R. Fobes III</I></B>, 53, 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 Start a Successful Mutual Fund: The Step-by-Step Reference Guide to Make It Happen
(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: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>Peter M.
Robinson</I></B>, 60, 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 New York Times, Red Herring, and Forbes ASAP and is the editor of Can Congress Be Fixed?: Five Essays on
Congressional Reform (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"><A NAME="i18175a018_v1"></A><FONT STYLE="font-size: 10pt"><B>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: 0.5in"><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: 0.5in"><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 0pt; text-indent: 0.5in"><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>

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<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 FINRA and a member of the Securities Investor Protection Corporation.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"><B>Relationship with Charles
Schwab &amp; Co., Inc. </B></FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USCF
or the Marketing Agent, or an affiliate of USCF or the Marketing Agent, may directly or indirectly make cash payments to certain
broker-dealers for participating in activities that are designed to make registered representatives and other professionals more
knowledgeable about exchange-traded funds and exchange-traded products, including USL and the Related Public Funds, or for other
activities, such as participation in marketing activities and presentations, educational training programs, conferences, the development
of technology platforms and reporting systems. USCF and/or the Marketing Agent have, or may in the future have, arrangements to
make payments, other than for the educational programs and marketing activities described above, to Charles Schwab &amp; Co.,
Inc. (&ldquo;Schwab&rdquo;). Pursuant to the arrangement between USCF and Schwab, Schwab has agreed to promote certain exchange-traded
funds and exchange-traded products to Schwab&rsquo;s customers, which may include USL and certain of the Related Public Funds,
and not to charge certain of its customers any commissions when those customers purchase or sell shares of participating exchange-traded
funds and exchange-traded products. Payments to a broker-dealer or intermediary may create potential conflicts of interest between
the broker-dealer or intermediary and its clients. These amounts, which may be significant, are paid by USCF and/or the Marketing
from their own resources and not from the assets of USL or the Related Public Funds.</FONT></P>

<P STYLE="font: 10pt/107% 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; or &ldquo;RBC&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>

<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 3 World Financial Center 200 Vesey St. New York, New York 10281. 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/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; 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/107% Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: left; 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>

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<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; 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/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On
April 27, 2017, pursuant to an offer of settlement, a Panel of the Chicago Board of Trade Business Conduct Committee (&ldquo;Panel&rdquo;)
found that RBC Capital engaged in EFRP transactions which failed to satisfy the Rules of the Chicago Board of Trade (the &ldquo;Exchange&rdquo;)
in one or more ways. Specifically, the Panel found that RBC Capital traders entered into EFRP trades in which RBC Capital accounts
were on both sides of the transactions. While the purpose of the transactions was to transfer positions between the RBC Capital
accounts, the Panel found that the manner in which the trades occurred violated the Exchange&rsquo;s prohibition on wash trades.
The Panel found that RBC Capital thereby violated CBOT Rules 534 and (legacy) 538.B. and C. In accordance with the settlement
offer, the Panel ordered RBC Capital to pay a $175,000 fine.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On
June 18, 2015, in connection with the Municipalities Continuing Disclosure Cooperation initiative of the SEC, the SEC commenced
and settled an administrative proceeding against RBC Capital for willful violations of Sections 17(a)(2) of the Securities Act
of 1933, as amended (&ldquo;1933 Act&rdquo;) 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/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">RBC
Capital and certain affiliates were named as 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, which was resolved in 2011. RBC Capital reached a final settlement with all parties in the civil
litigation, and the civil action against RBC Capital was dismissed with prejudice on December 6, 2016.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; 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. Various regulators are also conducting
inquiries regarding potential violations of law by a number of banks and other entities, including RBC Capital, regarding foreign
exchange trading. In September 2017, the U.S. District Court entered an order preliminarily approving a pending settlement with
class plaintiffs. Canadian class actions and one other U.S. action that is purportedly brought on behalf of different classes
of plaintiffs remain pending.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On
April 13, 2015, RBC Capital&rsquo;s affiliate, Royal Bank of Canada Trust Company (Bahamas) Limited (RBC Bahamas), was charged
in France with complicity in tax fraud. RBC Bahamas believes that its actions did not violate French law and contested the charge
in the French court. The trial of this matter has concluded and a verdict was delivered on January 12, 2017, acquitting the company
and the other defendants. The French prosecutor&rsquo;s office has appealed.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Thornburg
Mortgage Inc. (now known as &ldquo;TMST&rdquo;) and RBC Capital were parties to a master repurchase agreement executed in September
2003 whereby TMST financed its purchase of residential mortgage-backed securities. Upon TMST&rsquo;s default during the financial
crisis, RBC Capital valued TMST&rsquo;s collateral at allegedly deflated prices. After TMST&rsquo;s bankruptcy filing, TMST&rsquo;s
trustee brought suit against RBC Capital in 2011 for breach of contract. In 2015, TMST was awarded more than $45 million in damages.
RBC Capital has appealed. The appeals court set a briefing schedule and simultaneously ordered the parties to participate in a
mediation. The parties have subsequently reached an agreement to settle the matter; a motion to approve the settlement was filed
with the bankruptcy court on January 10, 2016 and granted on February 27, 2017.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">On
October 14, 2014, the Delaware Court of Chancery (the &ldquo;Court of Chancery&rdquo;) 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 SEC relating to this matter. In particular, the SEC contended that RBC Capital caused materially
false and misleading information to be included in the proxy statement that Rural filed to solicit shareholder approval for the
sale in violation of section 14(A) of the Exchange Act and Rule 14A-9 thereunder. On August 31, 2016, RBC Capital was ordered
by the SEC to cease and desist and paid $500,000 in disgorgement, plus interest of $77,759 and a civil penalty of $2 million.</FONT></P>

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<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; 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). 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/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Please
see RBC Capital&rsquo;s Form BD, which is available on the FINRA BrokerCheck program, for more details.</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 act only as clearing broker for USL and as such will be paid commissions for executing and clearing trades on behalf of USL.
RBC Capital has not passed upon the adequacy or accuracy of this prospectus. 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 believes that there are any conflicts of interest with RBC
Capital or its trading principals arising from its acting as USL&rsquo;s 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">Currently,
USCF does not employ commodity trading advisors for the trading of USL contracts. USCF currently does, however, employ SummerHaven
Investment Management, LLC as a trading Advisor for USCI, CPER and USAG. If, in the future, USCF does employ commodity trading
advisors for USL, it will choose each advisor based on arm&rsquo;s-length negotiations and will consider the advisor&rsquo;s experience,
fees and reputation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a019_v1"></A><FONT STYLE="font-size: 10pt"><B>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 57. </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 CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 17.3pt">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="width: 87%; text-align: left">Management Fees&#9;</TD><TD NOWRAP STYLE="width: 3%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="width: 8%; text-align: right">0.60</TD><TD NOWRAP STYLE="width: 1%; text-align: left">%(2)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Distribution Fees&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">None</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Other Fund Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.26</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -8.65pt; padding-left: 25.9pt">Total Annual Fund Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.86</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</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">(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, 2017. The individual expense amounts in dollar
                                         terms are shown in the table below. As used in this table, (i) Professional Expenses
                                         include expenses for legal, audit, tax accounting and printing; and (ii) Independent
                                         Director and Officer Expenses include amounts paid to independent directors and for officers&rsquo;
                                         liability insurance.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 17.3pt">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; text-align: left">Management Fees&#9;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">646,339</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Professional Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">236,426</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Registration Fees&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Brokerage commissions&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">17,897</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Licensing fees&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">16,158</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Independent Director and Officer Expenses&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">14,120</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in"><FONT STYLE="font-size: 10pt">These amounts are based
on USL&rsquo;s average total net assets, which are the sum of daily total net assets of USL divided by the number of calendar
days in the year. For the year ended December 31, 2017, USL&rsquo;s average total net assets were $107,723,119.</FONT></P>

<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: 0.25in; 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>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a020_v1"></A><FONT STYLE="font-size: 10pt"><B>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; letter-spacing: -0.1pt">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 $21.30 per share which equals the NAV per share at the close of trading on
February 28, 2018, is assumed. In order for a hypothetical investment in shares to break even over the next 12 months, assuming
a selling price of $21.30 the investment would have to generate 0.042% return or $0.009, rounded to $0.01.</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. As used in this table, (i) Professional
Expenses include expenses for legal, audit, tax accounting and printing; and (ii) Independent Director and Officer Expenses include
amounts paid to independent directors and for officers&rsquo; liability insurance.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 17.3pt">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; padding-left: 8.65pt; text-indent: -8.65pt">Assumed initial selling price per share&#9;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">21.30</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Management Fees (0.600%)<SUP>(1)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.128</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Creation Basket Fee (0.010%)<SUP>(2)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.002</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Estimated Brokerage Fee (0.017%)<SUP>(3)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.004</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Interest Income (0.816%)<SUP>(4)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.174</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Registration Fee (0.000)<SUP>(5)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">&mdash;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">NYMEX Licensing Fee (0.015%)<SUP>(6)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.003</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Independent Director and Officer Expenses (0.013%)<SUP>(7)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.003</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt"><FONT STYLE="font-size: 10pt">Professional Expenses (0.219%)<SUP>(8)</SUP>&#9;</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.047</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 8.65pt; text-indent: -8.65pt">Amount of trading income (loss) required for the redemption value at the end <BR> of one year to equal the initial selling price of the share&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.009</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 8.65pt; text-indent: -8.65pt">Percentage of initial selling price per share&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.042</TD><TD STYLE="text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">&nbsp;</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; 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 of 0.600% per annum on its average
                                         total net assets. &ldquo;Average total net assets&rdquo; are the sum of the daily total
                                         net assets of USL (the NAV of USL calculated as set forth in &ldquo;Calculating Per Share
                                         NAV&rdquo; beginning on page 53) divided by the number of calendar days in the year.
                                         On days when markets are closed, the daily total net assets are the daily total net assets
                                         from the last day when the market was open. See page 53 for a discussion of net assets
                                         of USL.</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">Authorized
                                         Participants are required to pay a Creation Basket fee of $350 for each order they place
                                         to create one or more baskets. This breakeven analysis assumes a hypothetical investment
                                         in a single share, which would equal the $350 Creation Basket fee divided by the total
                                         number of outstanding shares plus the 50,000 shares created by the Creation Basket. This
                                         calculation will always result in a value that is below 0.010%, but for purposes of this
                                         breakeven analysis we assume a creation basket fee of 0.010%.</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">(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
                                         and includes an estimated half-turn commission of $3.50. A half-turn commission is the
                                         commissions liability related to FCM transaction fees for futures contracts on a half-turn
                                         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: 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">(4)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL
                                         earns interest on cash and cash equivalents held at the FCM and Custodian, treasuries,
                                         and money market funds at an estimated interest rate of 0.816%. This is a blended rate
                                         based on the rate of interest earned on all of the foregoing as of December 31, 2017.
                                         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: 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">(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: 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">(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, CPER, USOU, and USOD. 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: 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">(7)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Independent
                                         Director and Officer Expenses include amounts paid to independent directors and for officers&rsquo;
                                         liability insurance. The foregoing assumes that the average total net assets of USL as
                                         of December 31, 2017, which were $107,723,119, were aggregated with the average total
                                         net assets of the Related Public Funds as of December 31, 2017, that the aggregate fees
                                         paid to the independent directors for 2017 was $536,375, and that the allocable portion
                                         of the fees borne by USL based on the proportion of its average total net assets when
                                         aggregated with the average total net assets of the Related Public Funds equals $14,120.</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">(8)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Professional
                                         Expenses include expenses for legal, audit, tax accounting and printing. USL estimates
                                         the costs attributable to Professional Expenses for 2017 is $236,426. The number in the
                                         break-even table assumes USL had $107,723,119 in average total net assets during the
                                         calendar year ended December 31, 2017.</FONT></TD></TR></TABLE>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a021_v1"></A><FONT STYLE="font-size: 10pt"><B>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 USL, 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, the Related Public Funds, and UCCO. 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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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"></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 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 (which can be found on USL&rsquo;s website at <I>www. uscfinvestments.com</I>).
You should also consult with your personal legal, tax, and other professional advisors.</FONT></P>

<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 Eversheds Sutherland (US) 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. None 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"><A NAME="i18175a022_v1"></A><FONT STYLE="font-size: 10pt"><B>Ownership or Beneficial
Interest in USL </B></FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">As
of February 28, 2018, no person owned more than five percent (5%) of the shares of USL. Also, as such date, 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"><A NAME="i18175a023_v1"></A><FONT STYLE="font-size: 10pt"><B>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 (&ldquo;Delaware Revised Uniform Limited Partnership Act&rdquo;), 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 Commodity Exchange Act (&ldquo;CEA&rdquo;) 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"><A NAME="i18175a024_v1"></A><FONT STYLE="font-size: 10pt"><B>Liability and Indemnification
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; 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"><A NAME="i18175a025_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><A NAME="i18175a026_v1"></A><FONT STYLE="font-size: 10pt"><B>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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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"><A NAME="i18175a027_v1"></A><FONT STYLE="font-size: 10pt"><B>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>

<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 0pt; 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>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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"><A NAME="i18175a028_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><A NAME="i18175a029_v1"></A><FONT STYLE="font-size: 10pt"><B>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 banks, broker dealers and trust companies (&ldquo;DTC Participants&rdquo;) 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.uscfinvestments.com</I>,
USL, pursuant to the LP Agreement, will provide the following reports to limited partners in the manner prescribed below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><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: 0.5in; 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">(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: 0.5in; 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">(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: 0.5in; 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">(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"></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>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.
uscfinvestments.com</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a030_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><A NAME="i18175a031_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><A NAME="i18175a032_v1"></A><FONT STYLE="font-size: 10pt"><B>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, USL, or any principal or affiliate of any 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">Eversheds
Sutherland (US) 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. Eversheds Sutherland (US) LLP has also provided USL with its opinion with respect
to federal income tax matters addressed herein.</FONT></P>

<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 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">Spicer
Jeffries LLP, an independent registered public accounting firm, has audited the effectiveness of USL&rsquo;s internal control
over financial reporting and the statements of financial condition of USL as of December 31, 2017 and December 31, 2016, including
the schedule of investments as of December 31, 2017 and 2016, and the related statements of operations, changes in partners&rsquo;
capital and cash flows for the years ended December 31, 2017, 2016 and 2015, that appear in the annual report on Form 10-K that
is incorporated by reference. The financial statements and management&rsquo;s assessment of the internal control over financial
reporting in the Form 10-K were included herein in reliance upon the reports of Spicer Jeffries LLP dated March 14, 2018, given
on its authority of such firm as experts in accounting and auditing.</FONT></P>

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<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; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">BPM LLP,
an independent registered public accounting firm, has audited the statements of financial condition of United States Commodity
Funds, LLC as of December 31, 2017 and December 31, 2016 that appear in the annual report on Form 10-K of USL that is incorporated
by reference herein. Such financial statements are included in reliance upon the report of such firm, dated February 28, 2018,
given their authority as experts in accounting and auditing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a033_v1"></A><FONT STYLE="font-size: 10pt"><B>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; letter-spacing: -0.1pt">USL
has received the opinion of Eversheds Sutherland (US) 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, Eversheds Sutherland
(US) LLP has relied on the facts described in this prospectus as well as certain factual representations made by USL and USCF.
The opinion of Eversheds Sutherland (US) 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 0pt; 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 Eversheds Sutherland (US) LLP:</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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; letter-spacing: -0.1pt">Based
in part on these representations, Eversheds Sutherland (US) 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. Eversheds Sutherland (US) 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. 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>&nbsp;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; 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. Subject to the discussion below,
concerning certain conventions to be used by USL, allocations of USL income pursuant to the Partnership Agreement should be considered
as having substantial economic effect or as being in accordance with a shareholder&rsquo;s interest in USL.</FONT></P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">For any applicable
period ending on or before December 31, 2017, under the monthly allocation convention used by USL, the investor who holds a share
as of the close of business on the last trading day of the current month is treated for purposes of making allocations as if it
owned the share throughout the current month regardless of when such shareholder acquired such share. For example, an investor
who buys a share on April 10 of a year and sells it on May 20 of the same year will be allocated all of the tax items attributable
to April (because he is deemed to hold it through the month of April) but will not be allocated any of the tax items attributable
to May. The tax items attributable to that share for May will be allocated to the person who is the actual or deemed holder of
the share as of the close of business on the last trading day of May.</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Effective for
any applicable period beginning on or after January 1, 2018, USL intends to modify its monthly allocation convention. Under the
modified monthly allocation convention for any such period, an investor who holds a share as of the close of business on the last
trading day of the previous month, such investor will be treated for purposes of making allocations as if it owned the share throughout
the current month even if such investor disposes of such share during the current month. For example, an investor who buys a share
on April 10 of a year and sells it on May 20 of the same year will be allocated all of the tax items attributable to May (because
he is deemed to hold it through the last day of May) but will not be allocated any of the tax items attributable to April. The
tax items attributable to that share for April will be allocated to the person who is the actual or deemed holder of the share
as of the close of business on the last trading day of March.</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Under the monthly
convention, an investor who purchases and sells a share during the same month, and therefore does not hold (and is not deemed
to hold) the share at the close of business on the last trading day of either that month or the previous month, will receive no
allocations with respect to that share for any period. Accordingly, investors may receive no allocations with respect to shares
that they actually held, or may receive allocations with respect to shares attributable to periods that they did not actually
hold the shares. As a result of the transition to the new monthly convention, an investor who holds shares as of the last business
day of December 2017 will be treated for purposes of making allocations as if it owned the share throughout December 2017 and
January 2018 regardless of when such investor acquired or sold such share and therefor will be allocated the tax items for that
month, as well as the tax items for December 2017 and January 2018.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">By investing
in shares, a U.S. Shareholder agrees that, in the absence of new legislation, regulatory or administrative guidance, or judicial
rulings to the contrary, it will file its U.S. income tax returns in a manner that is consistent with the monthly allocation convention
as described above and with the IRS Schedule K-1 or any successor form provided to shareholders by USL.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">In addition,
for any month in which a Creation Basket is issued or a Redemption Basket is redeemed, USL generally will credit or debit the
&ldquo;book&rdquo; capital accounts of its existing shareholders with any unrealized gain or loss on USL&rsquo;s assets. The capital
accounts as adjusted in this manner will be used in making tax allocations intended to account for the differences between the
tax basis and fair market value of the assets of USL at the time new shares are issued or outstanding shares are redeemed (so-called
&ldquo;reverse Code section 704(c) allocations&rdquo;). The intended effect of these adjustments is to equitably allocate among
shareholders any unrealized appreciation or depreciation in USL&rsquo;s assets existing at the time of a contribution or redemption
for book and tax purposes.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><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 should
be 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 require allocations to appropriately reflect changes in ownership interests. It is possible that the IRS could
successfully challenge USL&rsquo;s allocations methods on the ground that they do not satisfy the technical requirements off the
Code or Treasury Regulations, requiring 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 0pt; text-indent: 0.5in"><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>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><I>Section 754
Election</I>. 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. In order to make the appropriate basis adjustments in a cost-effective manner, USL will use certain simplifying
conventions and assumptions. In particular, all transfers of shares in USL will be deemed to take place at a price (the &ldquo;single
monthly price&rdquo;) equal to the value of such share at the end of the Business Day during the month in which the transfer takes
place on which the value of a share is lowest at close of the market. Adjustments to be made under Sections 734(b) and 743(b)
of the Code will be made using the same monthly convention, including by reference to the single monthly price. It is possible
the IRS will successfully assert that the conventions and assumptions applied are improper and require different basis adjustments
to be made, which could adversely affect some shareholders.</FONT></P>

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

<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 0pt; 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>

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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">For taxable
years beginning before January 1, 2026, 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 not deductible. For taxable years beginning on or after January 1, 2026, such miscellaneous itemized deductions 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. In addition, for taxable years beginning on or after January
1, 2026, 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 CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; width: 19px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></td>
    <TD STYLE="vertical-align: top; width: 10px; 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">3% of the individual&rsquo;s
    adjusted gross income in excess of certain threshold amounts; or </FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="vertical-align: top; width: 19px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></td>
    <TD STYLE="vertical-align: top; width: 10px; 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">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: 10pt 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">For taxable
years beginning before January 1, 2026, noncorporate shareholders are entitled to a deduction (subject to certain limitations)
equal to their &ldquo;combined qualified business income.&rdquo; &ldquo;Combined qualified business income&rdquo; for this purpose
includes 20% of a noncorporate taxpayer&rsquo;s &ldquo;qualified publicly traded partnership income.&rdquo; In general, &ldquo;qualified
publicly traded partnership income&rdquo; includes a noncorporate taxpayer&rsquo;s allocable share of &ldquo;qualified items&rdquo;
of income, gain, deduction, and loss. A &ldquo;qualified item&rdquo; for this purpose is an item of income, gain deduction, or
loss that is effectively connected with a US trade or business and includible income for the year. As discussed below, 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. <I>See </I>&ldquo;Non-U.S. Shareholders&mdash;Withholding on Allocations and
Distributions&rdquo; below. As a result, we do not anticipate that any of our items of income, gain, deduction, or loss will be
reported as &ldquo;qualified publicly traded partnership income&rdquo; eligible for the deduction for &ldquo;combined qualified
business income.&rdquo; &ldquo;Qualified publicly traded partnership income&rdquo; also includes any gain or loss from the sale
of an interest in a partnership to extent attributable to &ldquo;unrealized receivables&rdquo; or &ldquo;inventory&rdquo; under
section 751. (For a discussion of section 751, <I>see</I> &ldquo;Tax Consequences of Disposition of Shares&rdquo; below.) A noncorporate
taxpayer that recognizes any gain or loss from the sale of an interest in USL that is attributable to &ldquo;unrealized receivables&rdquo;
or &ldquo;inventory&rdquo; under section 751 should consult with such taxpayer&rsquo;s tax advisor to determine whether any portion
of such gain or loss constitutes &ldquo;qualified publicly traded partnership income&rdquo; eligible for the deduction for &ldquo;combined
qualified business income.&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A taxpayer
is generally prohibited from deducting business interest to the extent that it exceeds the sum of (i) business interest income
of such taxpayer, (ii) 30% of the adjusted taxable income of such taxpayer, plus (iii) the floor plan financing interest of such
taxpayer. In the case of partnerships, this determination is made at the partnership level. To the extent that the business income
of the partnership exceeds the amount necessary to absorb all of the partnership&rsquo;s business interest, such excess amount
is allocated to the partners as excess business income, which amount may be used against any business interest of the partner
(but not any other partnerships). To the extent that the partnership has any disallowed business interest expense, such amount
is allocated among the partners, reduces the partners&rsquo; outside basis in their partnership interests by their allocable shares,
and is carried forward to future years. Such carry forward may only be used as a deduction to the extent that the partnership
has excess business income in the future. In the event that a partner transfers a partnership interest with any excess business
interest carry forward amounts, such amounts increase the partner&rsquo;s basis in its partnership interest immediately before
the transfer. Although it is not free from doubt, USL does not anticipate that it will be treated as engaged in a trade or business.
As a result, USL does not anticipate that any portion of its interest expense (if any) will constitute business interest or that
shareholders will be allocated any excess business income as a result of holding USL shares.</FONT></P>

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

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<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>

<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"><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>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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>

<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. The nominee is required to supply the beneficial owner of the shares with the
information furnished to us. Penalties may apply for failure to report required 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"><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. 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.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-left: 0; margin-bottom: 10pt"><FONT STYLE="font-size: 10pt">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 Code generally requires USL to designate one person as the &ldquo;partnership
representative&rdquo; who has sole authority to conduct an audit with the IRS, challenge any adjustment in a court of law, and
settle any audit or other proceeding. 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-right: 0; margin-left: 0; margin-bottom: 10pt"><FONT STYLE="font-size: 10pt"></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
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; text-indent: 0.25in; margin-right: 0; margin-left: 0; margin-bottom: 10pt"><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 37% (39.6%
for taxable years beginning after December 31, 2025) individual shareholders and a rate of 21% 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; text-indent: 0.25in; margin-right: 0; margin-left: 0; margin-bottom: 10pt"><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 37% (39.6% for taxable years beginning after December 31, 2026)) on
allocations of our income to individual non-U.S. Shareholders and the highest rate specified in Code section 11(b) (currently
21%) 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. In addition, if
USL is treated as being engaged in a U.S. trade or business, a portion of the gain on the sale or exchange will be treated as
effectively connected income subject to U.S. federal income tax to the extent that a sale of USL&rsquo;s assets would give rise
to effectively connected income. Although the transferee of a partnership interest is generally required to withhold 10% of the
proceeds from the sale of a partnership interest acquired from a non-U.S. partner if any portion of the gain would be treated
as effectively connected income, the IRS has issued a notice in which it has indicated that such withholding requirement will
not apply to transferees of publicly traded partnership interests until the IRS and Treasury issue regulations implementing such
provision. However, this does not relieve a non-U.S. shareholder from U.S. income tax on any gain treated as effectively connected
income.</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>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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a034_v1"></A><FONT STYLE="font-size: 10pt"><B>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>Tax Agent</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">The beneficial
owners who are of a type, as identified by the nominee through whom their Shares are held, that do not ordinarily have U.S. federal
tax return filing requirements, collectively, Certain K-1 shareholders, have designated the General Partner as their tax agent,
or the Tax Agent, in dealing with the Partnership. In light of such designation and pursuant to Treasury Regulation section 1.6031(b)-1T(c),
as amended from time to time, the Partnership will provide to the Tax Agent Certain K-1 shareholders&rsquo; statements as such
term is defined under Treasury Regulation section 1.6031(b)-1T(a)(3), as amended from time to time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a035_v1"></A><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"><A NAME="i18175a036_v1"></A><FONT STYLE="font-size: 10pt"><B>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. Eversheds Sutherland (US) 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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a037_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><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>

<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: 7pt"><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: 7pt"><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: 7pt"><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>

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<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; 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: 7pt"><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: 10pt Symbol">&#183;</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: 7pt"><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: 10pt Symbol">&#183;</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: 7pt"><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: 10pt Symbol">&#183;</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: 7pt"><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: 10pt Symbol">&#183;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">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: 7pt"><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: 10pt Symbol">&#183;</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>

<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">Individual
retirement accounts (&ldquo;IRAs&rdquo;) 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>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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"><A NAME="i18175a038_v1"></A><FONT STYLE="font-size: 10pt"><B>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>

<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"><A NAME="i18175a039_v1"></A><FONT STYLE="font-size: 10pt"><B>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>

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

<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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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"><A NAME="i18175a040_v1"></A><FONT STYLE="font-size: 10pt"><B>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. 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>

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<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; 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">When
an Authorized Participant executes an agreement with USCF on behalf of USL (each such agreement, an &ldquo;Authorized Participant
Agreement,&rdquo; such 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
February 28, 2018, USL had the following Authorized Participants: Citadel Securities LLC, Citigroup Global Markets Inc., Goldman
Sachs &amp; Company, 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 Creation Basket from USL, breaks the Creation 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>

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<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"><A NAME="i18175a041_v1"></A><FONT STYLE="font-size: 10pt"><B>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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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>

<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 9:00 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/107% Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">USL
reserves the right to adjust the Share price of USL in the future to maintain convenient trading ranges for investors. Any adjustments
would be accomplished through stock splits or reverse stock splits. Such splits would decrease (in the case of a split) or increase
(in the case of a reverse split) the proportionate net asset value per Share, but would have no effect on the net assets of the
Fund or the proportionate voting rights of shareholders or limited partners.</FONT></P>

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<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 10pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a042_v1"></A><FONT STYLE="font-size: 10pt"><B>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>

<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. 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. Authorized Participants pay a transaction fee of $350
to USL for each order they place to create one or more Creation Baskets or to redeem one or more Redemption Baskets. The transaction
fee may be reduced, increased or otherwise changed by USCF. 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 USCF or USL to effect any sale or resale 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">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 USL,
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 types 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"></FONT></P>

<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 for a Creation 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 date. 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 second 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 second 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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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: 10pt Symbol">&#183;</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, the Marketing Agent or the 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"><FONT STYLE="font-size: 10pt"></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 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
USL&rsquo;s account with the Custodian not later than 3:00 p.m. New York time on the second 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 second business day
following the redemption order date if, by 3:00 p.m. New York time on such second 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 second 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>

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<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; 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>

<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 per order to create or redeem baskets. 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 thirty (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 forms 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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><A NAME="i18175a043_v1"></A><FONT STYLE="font-size: 10pt"><B>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: 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: 10pt Symbol">&#183;</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: 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: 10pt Symbol">&#183;</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: 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: 10pt Symbol">&#183;</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>

<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 Interests, 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"><A NAME="i18175a044_v1"></A><FONT STYLE="font-size: 10pt"><B>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"><A NAME="i18175a045_v1"></A><FONT STYLE="font-size: 10pt"><B>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>

<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: 10pt Symbol">&#183;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USL&rsquo;s
                                         website, <I>www. uscfinvestments.com</I>;</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: 10pt Symbol">&#183;</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>

<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: 10pt Symbol">&#183;</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>



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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 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><A NAME="i18175a046_v1"></A><FONT STYLE="font-size: 10pt"><B>INTELLECTUAL
PROPERTY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: left; 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;Investment services in
the field of oil futures contracts and other oil-related investments,&rdquo; in use since December 6, 2007, and 12 USL UNITED
STATES 12 MONTH OIL FUND, LP (and 12 and Flame Design) (U.S. Reg. 4440927) for &ldquo;Financial investment services in the field
of oil futures contracts, cash-settled options on oil futures contracts, forward contracts for oil over-the-counter transactions
based on the price of oil, and indices based on the foregoing&rdquo; in use since September 30, 2012. 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.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><A NAME="i18175a047_v1"></A><FONT STYLE="font-size: 10pt"><B>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-3 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.
uscfinvestments.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"><A NAME="i18175a048_v1"></A><FONT STYLE="font-size: 10pt"><B>STATEMENT
REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; text-indent: 0.25in"><A NAME="i18175a049_v1"></A><FONT STYLE="font-size: 10pt"><B>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,
and information that we file later with the SEC will automatically update and supersede this information. We incorporate by reference
the documents listed below and any future filings we will make with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Securities
Exchange Act of 1934 after the date of this Registration Statement on Form S-3 and prior to effectiveness of the registration
statement, and after the date of this prospectus but prior to completion of our offering.</FONT></P>

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<TD STYLE="width: 17.33pt"></TD><TD STYLE="width: 17.33pt; text-align: left"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Annual Report on Form
10-K for the year ended December 31, 2017, filed March 14, 2018.</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, 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"><A NAME="i18175a050_v1"></A><FONT STYLE="font-size: 10pt"><B>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 0pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">A copy
of USCF&rsquo;s current Privacy Policy, which is applicable to USL, is provided to investors annually and is also available at
http://www.uscfinvestments.com.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><A NAME="i18175a051_v1"></A><FONT STYLE="font-size: 10pt"><B>APPENDIX
A</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><A NAME="i18175a052_v1"></A><FONT STYLE="font-size: 10pt"><B>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>1940
Act</B>: Investment Company Act of 1940.</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>Adjusted
K-1</B>: A statement to investors who owned beneficial interests in the shares in the year to which the adjusted allocations relate
setting forth their proportionate shares of the adjustment.</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 directly 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>Authorized
Participant Agreement:</B> An agreement with USCF on behalf of USL whereby a person becomes an 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"><B>Backup
Withholding</B>: U.S. federal income tax that is required to be withheld.</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>Basket</B>:
A block of 50,000 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>BBH&amp;Co.</B>:
Brown Brothers Harriman&nbsp;&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>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>Board</B>:
USCF&rsquo;s board of directors.</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>CEA:
</B>Commodity 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>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 contracts or options on futures
contracts 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>Concierge</B>:
Concierge Technologies Inc., a company publicly traded under the ticker symbol &ldquo;CNCG.&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>CPER</B>:
United States Copper Index Fund.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-size: 10pt"></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>Creation
Basket Deposit</B>: The total deposit required to create each 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"><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>DCM</B>:
Designated 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>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>ECI</B>:
Income that is effectively connected with the conduct of 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"><B>ERISA</B>:
Employee Retirement Income Security Act of 1974.</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>

<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>FDAP</B>:
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.</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>FCM</B>:
Futures Commission Merchant.</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>FFI</B>:
Foreign financial institution.</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>: ICE Futures Europe and ICE Futures U.S., together 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>IGA</B>:
Intergovernmental 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"><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>IRA</B>:
Individual retirement account.</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>IRS</B>:
U.S. Internal Revenue Service.</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>ISDA</B>:
International Swaps and Derivatives Association, 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>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; text-indent: 0.25in; margin-right: 0; margin-left: 0; margin-bottom: 10pt"><FONT STYLE="font-size: 10pt"><B>LLC
Agreement</B>: The Sixth Amended and Restated Limited Liability Company Agreement of USCF, dated as of May 15, 2015 (as amended
from time to time).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 10pt"></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 Third Amended and Restated Agreement of Limited Partnership effective as of December 15, 2017.</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>Management
Directors</B>: The four management directors that make up USCF&rsquo;s board of directors.</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>NYMEX:
</B>The New York Mercantile Exchange, 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 NYMEX. USL expressly disclaims any association
with the NYMEX or endorsement of USL by the NYMEX and acknowledges that &ldquo;NYMEX&rdquo; and &ldquo;New York Mercantile Exchange&rdquo;
are registered trademarks of the MYMEX.</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>NYSE
Arca</B>: NYSE Arca, 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>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>Position
Limit Rules</B>: The CFTC&rsquo;s proposed limits on speculative positions in certain 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.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Redemption
Order Date</B>: the date a redemption order is received in satisfactory form and approved by the Marketing Agent.</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>Register</B>:
the record of all Shareholders and holders of the shares in certificated form kept by the Administrator.</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>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;);
United States Agriculture Index Fund (&ldquo;USAG&rdquo;); United States Copper Index (&ldquo;CPER&rdquo;); United States Commodity
Index Fund (&ldquo;USCI&rdquo;); United States 3x Oil Fund (&ldquo;USOU&rdquo;); and the United States 3x Short Oil Fund (&ldquo;USOD&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>SEF</B>:
A swap execution facility.</FONT></P>

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<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; 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>:
Holders 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. 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; letter-spacing: normal; word-spacing: normal"><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>UBTI</B>:
Unrelated business taxable 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"><B>UCCO</B>:
USCF Canadian Crude Oil 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>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>USOD:
</B>United States 3x Oil 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>USOU:
</B>United States 3x Short Oil 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>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; text-indent: 0.25in"><FONT STYLE="font-size: 10pt"><B>Wainwright</B>:
Wainwright Holdings, 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>You</B>:
The owner or holder of shares.</FONT></P>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
