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United States securities and exchange commission logo





                              December 1, 2022

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

                                                        Re: United States Brent
Oil Fund, LP
                                                            Registration
Statement on Form S-3
                                                            Filed November 8,
2022
                                                            File No. 333-268246

       Dear John P. Love:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

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

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

       Registration Statement on Form S-3 filed November 8, 2022

       Prospectus Summary, page 1

   1.                                                   Please prominently
discuss the impact of current geopolitical events on the market for
                                                        Brent crude oil and on
BNO. Your discussion should address volatility in prices and
                                                        trading volume for
Brent crude oil, Brent crude oil futures, and in your shares. Please
                                                        place this discussion
in context by quantifying, to the extent information is available, the
                                                        relative contribution
of Russia and Ukraine in the global markets for Brent crude oil,
                                                        prices of Brent crude
oil, the price of your shares, the price of any futures contracts for
                                                        Brent crude oil, the
extent to which these futures markets are experiencing backwardation,
                                                        and the increased
trading volume of Brent crude oil, Brent crude oil futures and your
                                                        shares as of the most
recent practicable date.
 John P. Love
United States Commodity Funds LLC
December 1, 2022
Page 2

         Similarly, please revise your risk factors in the section titled
"Investment Risk" to describe
         specific risks of current geopolitical events for the Brent crude oil
markets and for
         BNO and its investments. Also revise to describe the risks relating to
the impact of current
         events on underlying assumptions and expectations and the potential
for resulting
         volatility and losses.
Exhibits

2.       The fee table indicates that you intend to rely on Securities Act Rule
415(a)(6) to include
         unsold securities from prior registration statements, file numbers
333-162015, 333-
         237185, and 333-238282, declared effective on May 27, 2010, April 20,
2020, and June
         11, 2020, respectively. However, it appears that you filed this
registration statement more
         than three years after the initial effective date of one such prior
registration statement. To
         the extent that you intend to rely on Rule 415(a)(6) to include unsold
securities from an
         earlier registration statement that went effective within three years
of the filing date of this
         registration statement, please revise to identify the form type, file
number, and initial
         effective date of the earlier registration statement from which the
securities are to be
         carried forward. Also please quantify the amount of unsold securities
being carried
         forward. Please refer to Instructions to the Calculation of Filing Fee
Tables and Related
         Disclosure on Form S-3 for guidance.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eric Envall at (202) 551-3234 or David Lin at (202)
551-3552 with
any questions.



FirstName LastNameJohn P. Love                                   Sincerely,
Comapany NameUnited States Commodity Funds LLC
                                                                 Division of
Corporation Finance
December 1, 2022 Page 2                                          Office of
Finance
FirstName LastName
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