transmittalletter
March
10, 2022
VIA EDGAR SUBMISSION
EDGAR
Operations Branch
Division
of Corporation Finance
U.S.
Securities & Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
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Re:
Teucrium
Commodity Trust
Teucrium Corn Fund
Registration Statement on Form S-1
Dear
Sir or Madam:
On
behalf of Teucrium Corn Fund (the “Fund”), a series of
the Teucrium Commodity Trust (the “Trust”), we are
transmitting electronically for filing the Fund's Registration
Statement on Form S-1. The Registration Statement on Form S-1 will
register an indeterminate number of shares of the Fund pursuant to
Rule 456(d) under the Securities Act of 1933.
Please
note that this filing incorporates substantially all of the
revisions that were recently made to the Form S-1 registration
statement for the Teucrium Wheat Fund. We will provide courtesy
copies to the Staff that have been marked to show the changes
between the Corn Fund prospectus and the recent Wheat Fund
prospectus.
If you
have any questions or comments, please call the undersigned at
(202) 312-3331 or John Sanders at (202) 312-3332.
Very
truly yours,
/s/ W.
Thomas Conner
W.
Thomas Conner
Shareholder
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WTC/JMS
1401
New York Avenue NW, Suite 500 | Washington, DC 20005 | T +1 202 312
3320 | F +1 202 312 3322
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