Exhibit 23.2(b)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Amendment No. 2 to the Registration Statement on Form S-1 of our report dated March 29, 2011 relating to the statement of financial condition for the years ended December 31, 2010 and 2009 of United States Commodity Funds LLC and Subsidiaries, included in the Form 10-K of United States Heating Oil Fund, LP, and to the reference to our Firm as “Experts” in the Prospectus.
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| | | | /s/ Spicer Jeffries LLP | |
| | | | SPICER JEFFRIES LLP | |
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Greenwood Village, Colorado
April 4, 2011
