---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-032666"
form_type: "8-K"
ticker: "USO"
cik: "0001327068"
company_name: "United States Oil Fund, LP"
filed_at: "2026-03-20T23:59:59+00:00"
generated_at: "2026-05-15T09:27:44.875439+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "medium"
source: SEC EDGAR
---

# USCF (GP of USO) files audited balance sheet; assets $6.7M, equity $5.1M as of Dec 2025

## Summary
- Total assets $6,712,164 at Dec 31, 2025, down from $7,128,612 a year earlier.
- Cash & equivalents fell to $1,540,906 from $2,267,648; member's equity decreased to $5,075,965.
- Management fees receivable of $1,185,761, with USO contributing 31% and UNG 24%.
- No new material legal developments beyond previously disclosed Optimum Strategies dismissal and SEC/CFTC settlements.
- Operating lease liability of $405,616 for Walnut Creek office (lease runs through March 2028).

## SEC filing metadata
- accession: 0001104659-26-032666
- form_type: 8-K
- ticker: USO
- cik: 0001327068
- company_name: United States Oil Fund, LP
- filed_at: 2026-03-20T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: medium
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1327068/000110465926032666/0001104659-26-032666-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1327068/000110465926032666/tm268488d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-032666
- JSON: https://secwatch.observer/filing/0001104659-26-032666.json
- Plain text: https://secwatch.observer/filing/0001104659-26-032666.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.