CORRESP 1 filename1.htm Acceleration Request

POWERSHARES DB MULTI-SECTOR COMMODITY TRUST

C/O DB COMMODITY SERVICES LLC

60 WALL STREET

NEW YORK, NEW YORK 10005

 

December 26, 2006

 

Michael McTiernan, Esq.

Special Counsel

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street NE

Mail Stop 4561

Washington, D.C. 20549

 

  Re: PowerShares DB Multi-Sector Commodity Trust (the “Company”)
    Pre-Effective Amendment No. 3 to the Registration Statement
    on Form S-1 (File No. 333-135422)                                                  

 

Dear Mr. McTiernan:

 

We hereby request that the effective date for the above-captioned Registration Statement be accelerated so that it will be declared effective under the Securities Act of 1933, as amended, at 9:00 a.m. on Tuesday, January 2, 2007, or as soon thereafter as reasonably practicable.

 

We hereby acknowledge that:

 

  1. should the Securities and Exchange Commission (the “Commission”), or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with regard to the filing;

 

  2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its responsibility for the adequacy and accuracy of the disclosure in this filing; and

 

  3. the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

               Very truly yours,     

POWERSHARES DB MULTI-SECTOR COMMODITY
TRUST

        DEUTSCHE BANK SECURITIES INC.     

By:

  

DB Commodity Services LLC,

        By:    /s/ Andrew Ruckh     
    

its Managing Owner

             Name:    Andrew Ruckh     
                    Title:      Director     

By:

  

/s/ Kevin Rich

                   
    

Name:    Kevin Rich

                   
    

Title:      Director and Chief Executive Officer

                   

By:

  

/s/ Gregory Collett

        By:    /s/ Richard Kennedy     
     Name:    Gregory Collett              Name:    Richard Kennedy     
    

Title:      Chief Operating Officer

             Title:      Managing Director