 | Eversheds Sutherland (US) LLP 700 Sixth Street, NW, Suite 700
D: +1 202.220.8412
ericsimanek@eversheds-sutherland.us |
April 14, 2023
VIA EDGAR
Eric Envall
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
| Re: | ETF Managers Group Commodity Trust I |
Registration Statement on Form S-1
Pre-Effective Amendment No. 2
CIK No. 0001610940
Dear Mr. Envall:
Enclosed for filing electronically is Pre-Effective Amendment No. 2 to the Registration Statement on Form S-1 for ETF Managers Group Commodity Trust I (the “Registrant”) registering shares of the Breakwave Tanker Shipping ETF (the “Fund”). The sole purpose of this filing is to replace the auditor’s opinion to include a PCAOB number. This filing also reflects non-material comments received from the National Futures Association.
| Best regards, | |
| /s/ Eric Simanek | |
| Eric Simanek | |
| 202-220-8412 | |
| ericsimanek@eversheds-sutherland.us |