COVER 14 filename14.htm

 

REED SMITH LLP
Riverfront Plaza - West Tower
901 East Byrd Street, Suite 1700
Richmond, VA 23219-4068
Telephone: +1 804 344 3400
Facsimile: +1 804 344 3410

 

1301 K Street, N.W.

Suite 1000, East Tower

Washington, DC 20005-3317

Phone: +1 202 414 9200

Fax: +1 202 414 9299

 

W. Thomas Conner

Direct Phone: +1 202 414 9208
Email: tconner@reedsmith.com

April 13, 2015

 

 

VIA EDGAR SUBMISSION

Tom Kluck
Division of Corporate Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C.  20549


Re:       Teucrium Commodity Trust

Registration Statement on Form S-1

File No. 333-201953

 

Dear Mr. Kluck:

On behalf of the registrant, Teucrium Commodity (the “Registrant”), and its series, the Teucrium Agricultural Fund (the “Fund”), we are responding to the Staff’s comments dated March 6, 2015, in regards to the above-referenced registration statement (the “Registration Statement”).

For convenience, each comment is restated below, with the response immediately following. To the extent responses herein reflect revised or additional disclosure, such disclosure will be included in the Pre-Effective Amendment No. 1 filed herewith on EDGAR. All capitalized terms not defined herein have the meaning assigned to them in the Prospectus.

Comments

 

Incorporation by Reference of Certain Information, page 101

General

 

(1) Please update your financial statements and financial information to comply with Regulation S-X or advise.

Response: The Registration Statement has been revised accordingly.

If you have any questions on the foregoing, please do not hesitate to contact me at (202) 414-9208, Eric Simanek at (202) 414-9425 or Joseph Toner at (202) 414-9264.

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Tom Kluck

April 13, 2015

Page 2

 

Sincerely,

/s/ W. Thomas Conner

W. Thomas Conner

 

cc: Jerard Gibson

Dale Riker