April 3, 2019

John P. Love
President and Chief Executive Officer
United States 12 Month Natural Gas Fund, LP
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, California 94596

       Re: United States 12 Month Natural Gas Fund, LP
           S-1 filed March 28, 2019
           File No. 333-230583

Dear Mr. Love:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Kim McManus at 202-551-3215 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate and
                                                            Commodities