March 20, 2019 John P. Love President and Chief Executive Officer United States Commodity Index Funds Trust 1850 Mt. Diablo Boulevard, Suite 640 Walnut Creek, California 94596 Re: United States Commodity Index Funds Trust Registration Statement on Form S-3 Filed March 14, 2019 File No. 333-230259 Dear Mr. Love: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sara von Althann at 202-551-3207 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities