-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, R3v+OSILYtDpRuMKcqVbtTDKJ5j/WtMMwaC2wcdUBTeTCf6FDEwGcAS0AcCPWSvH 1uZXgZhdebCqKxzSBBdpDQ== 0001144204-10-030376.txt : 20100712 0001144204-10-030376.hdr.sgml : 20100712 20100526115728 ACCESSION NUMBER: 0001144204-10-030376 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100526 FILER: COMPANY DATA: COMPANY CONFORMED NAME: United States Brent Oil Fund, LP CENTRAL INDEX KEY: 0001472494 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 270925904 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1320 HARBOR BAY PARKWAY STREET 2: SUITE 145 CITY: ALAMEDA STATE: CA ZIP: 94502 BUSINESS PHONE: (510) 522-9600 MAIL ADDRESS: STREET 1: 1320 HARBOR BAY PARKWAY STREET 2: SUITE 145 CITY: ALAMEDA STATE: CA ZIP: 94502 CORRESP 1 filename1.htm Unassociated Document
UNITED STATES BRENT OIL FUND, LP
1320 Harbor Bay Parkway, Suite 145
Alameda, CA  94502
(510) 522-9600

May 26, 2010

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn:  Stacie Gorman, Esq.

 
Re:
United States Brent Oil Fund, LP
Registration Statement on Form S-1 (File No. 333-162015) 
 

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, United States Brent Oil Fund, LP (the “Company”) respectfully requests acceleration of effectiveness of the above-captioned registration statement (the “Registration Statement”), including all amendments thereto, to 5:00 PM EST on Thursday, May 27, 2010, or as soon thereafter as possible.

In connection with the submission of the Company’s request for accelerated effectiveness of the above-referenced Registration Statement, the Company hereby acknowledges that:

·  
should the Securities and Exchange Commission (the “Commission”) or the staff thereof (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

·  
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

·  
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

     
UNITED STATES BRENT OIL FUND, LP
 
     
  By: /s/ Howard Mah
  Name:  Howard Mah
 
Title:  Chief Financial Officer
 
 
 
 
 
 
 
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