November 16, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Commissioners:
We have read Item 4.01 of United States Natural Gas Fund, LP’s Current Report on Form 8-K, dated November 16, 2023, and have the following comments:
| 1. | We agree with the statements made in Item 4.01(a) insofar as they pertain to our firm. |
| 2. | We have no basis to agree or disagree with the statements contained in Item 4.01(b). |
Yours truly,
/s/ Spicer Jeffries LLP
