---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-23-000464"
form_type: "8-K"
ticker: "UNL"
cik: "0001405513"
company_name: "United States 12 Month Natural Gas Fund, LP"
filed_at: "2023-11-16T23:59:59+00:00"
generated_at: "2026-06-08T01:02:45.771803+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# United States 12 Month Natural Gas Fund dismisses Spicer Jeffries, appoints Cohen & Company as auditor

## Summary
- Dismissed Spicer Jeffries LLP as independent auditor on November 14, 2023.
- Appointed Cohen & Company, Ltd. as new auditor for FY ending December 31, 2023.
- Spicer Jeffries' audit reports for 2022 and 2021 contained no adverse opinion or modifications.
- No disagreements or reportable events occurred in prior two years or interim period.
- Change approved by board and audit committee of general partner United States Commodity Funds LLC.

## SEC filing metadata
- accession: 0001171200-23-000464
- form_type: 8-K
- ticker: UNL
- cik: 0001405513
- company_name: United States 12 Month Natural Gas Fund, LP
- filed_at: 2023-11-16T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1405513/000117120023000464/0001171200-23-000464-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1405513/000117120023000464/i23450_unl-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-23-000464
- JSON: https://secwatch.observer/filing/0001171200-23-000464.json
- Plain text: https://secwatch.observer/filing/0001171200-23-000464.txt

## Key facts
- Auditor Changes
  United States 12 Month Natural Gas Fund, LP dismissed Spicer Jeffries LLP as its auditor.
  - Action: dismissal
  - Auditor: Spicer Jeffries LLP
  source text: On November 14, 2023, United States 12 Month 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/1405513/000117120023000464/0001171200-23-000464-index.htm
- Auditor Changes
  United States 12 Month 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/1405513/000117120023000464/0001171200-23-000464-index.htm

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