April 23, 2020
VIA EDGAR
Ms. Susan Block
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE: | United States Gasoline Fund, LP |
Pre-Effective Amendment No. 1 to Registration Statement on Form S-1
File No. 333-237337
Dear Ms. Block:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, United States Gasoline Fund, LP hereby respectfully requests that the above-captioned registration statement be ordered effective on April 24, 2020, at 5:00 p.m. ET, or as soon thereafter as practicable.
United States Gasoline Fund, LP
By: United States Commodity Funds LLC,
its General Partner
By:/s/ Daphne G. Frydman
Daphne G. Frydman
General Counsel