ATTORNEYS AT LAW 1025 Thomas Jefferson Street, NW | Suite 400 West Washington, DC 20007-5208 202.965.8100 | fax 202.965.8104 www.carltonfields.com Atlanta Florham Park Hartford Los Angeles Miami New York Orlando Tallahassee Tampa Washington, DC West Palm Beach |
W. THOMAS CONNER Shareholder 202.965.8139 Direct Dial TConner@carltonfields.com |
April 12, 2023
VIA EDGAR TRANSMISSION
Chief, Office of Information Technology,
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Teucrium Commodity Trust (CIK Number: 0001471824)
POS AM (Accession Number: 0001437749-23-009929)
To the Commission:
On behalf of Teucrium Commodity Trust (the “Trust”), the POS AM for the Teucrium Wheat Fund (File Number: 333-263293) was filed twice. Please remove the duplicate filing with accession number: 0001437749-23-009929).
If you have any questions or comments regarding the filing, please call the undersigned at (202) 965-8319.
Very truly yours,
/s/ W. Thomas Conner
W. Thomas Conner
Shareholder
cc: Sal Gilbertie, President and CEO, Teucrium Trading, LLC
Cory Mullen-Rusin, Chief Financial Officer, Teucrium Trading, LLC