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                            March 30, 2022

       John P. Love
       President and Chief Executive Officer
       United States 12 Month Natural Gas Fund, LP
       c/o United States Commodity Funds LLC
       1850 Mt. Diablo Boulevard, Suite 640
       Walnut Creek, CA 94596

                                                        Re: United States 12
Month Natural Gas Fund, LP
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed March 18,
2022
                                                            Registration
Statement on Form S-1
                                                            Filed March 15,
2022
                                                            File No. 333-263572

       Dear Mr. Love:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed March 15, 2022

       UNL's Investment Objective and Strategy, page 1

   1.                                                   Please describe the
impact of Russia   s invasion of the Ukraine on your investment
                                                        objective and strategy.
In addition to the general impact, please also consider the impact
                                                        supply chain issues may
have, any impact from sanctions and export controls, and whether
                                                        you will need to
evaluate any aspects of your investment objective and strategy. If you do
                                                        not expect the impact
to be material, please discuss why.
 John P. Love
FirstName  LastNameJohn P. Love
United States 12 Month Natural Gas Fund, LP
Comapany
March      NameUnited States 12 Month Natural Gas Fund, LP
       30, 2022
March2 30, 2022 Page 2
Page
FirstName LastName
Investment Risk
Russia's invasion of Ukraine, and sanctions brought by the United States and
other countries
against Russia, page 9

2.       We note your risk factor disclosure here. Please place the impacts of
current geopolitical
         events on the natural gas market in context by quantifying, to the
extent information is
         available, natural gas prices, the price of any natural gas futures
contracts, the extent to
         which the natural gas futures market is experiencing backwardation,
the price of your
         shares, and the increased trading volume of natural gas futures and
your shares as of the
         most recent practicable date.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Eric Envall at (202) 551-3234 or J. Nolan McWilliams,
Acting Legal
Branch Chief at (202) 551-3217 with any questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Finance
cc:      Jamie Cain