---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-23-000463"
form_type: "8-K"
ticker: "UNG"
cik: "0001376227"
company_name: "United States Natural Gas Fund, LP"
filed_at: "2023-11-16T23:59:59+00:00"
generated_at: "2026-06-08T01:01:30.043821+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# United States Natural Gas Fund dismisses Spicer Jeffries, hires Cohen & Company as auditor

## Summary
- Dismissed Spicer Jeffries LLP as independent auditor for FY ending Dec 31, 2023, effective Nov 14, 2023.
- Engaged Cohen & Company, Ltd. as new independent auditor for the same fiscal year.
- No disagreements or reportable events with Spicer Jeffries during prior two fiscal years.
- Audit reports for 2021 and 2022 were unqualified, without adverse opinion or modification.

## SEC filing metadata
- accession: 0001171200-23-000463
- form_type: 8-K
- ticker: UNG
- cik: 0001376227
- company_name: United States Natural Gas Fund, LP
- filed_at: 2023-11-16T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/i23449_ung-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-23-000463
- JSON: https://secwatch.observer/filing/0001171200-23-000463.json
- Plain text: https://secwatch.observer/filing/0001171200-23-000463.txt

## Key facts
- Auditor Changes
  United States Natural Gas Fund, LP dismissed Spicer Jeffries LLP as its auditor.
  - Action: dismissal
  - Auditor: Spicer Jeffries LLP
  - Successor: Cohen & Company, Ltd.
  source text: On November 14, 2023, United States Natural Gas Fund, LP (the "Registrant") dismissed Spicer Jeffries LLP ("Spicer Jeffries") as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm
- Auditor Changes
  United States Natural Gas Fund, LP engaged Cohen & Company, Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company, Ltd.
  source text: On November 14, 2023, (the "Engagement Date"), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. ("Cohen") as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm

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