CORRESP 1 filename1.htm

 

Eversheds Sutherland (US) LLP

700 Sixth Street, NW, Suite 700
Washington, DC 20001-3980

 

D: +1 202.220.8412
F: +1 202.637.3593

 

ericsimanek@eversheds-sutherland.us

 

April 14, 2023

 

VIA EDGAR

 

Eric Envall

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street N.E.

Washington, D.C. 20549

 

Re:ETF Managers Group Commodity Trust I

Registration Statement on Form S-1

Pre-Effective Amendment No. 2

CIK No. 0001610940

 

Dear Mr. Envall:

 

Enclosed for filing electronically is Pre-Effective Amendment No. 2 to the Registration Statement on Form S-1 for ETF Managers Group Commodity Trust I (the “Registrant”) registering shares of the Breakwave Tanker Shipping ETF (the “Fund”). The sole purpose of this filing is to replace the auditor’s opinion to include a PCAOB number. This filing also reflects non-material comments received from the National Futures Association.

 

Best regards,  
   
/s/ Eric Simanek  
   
Eric Simanek  
202-220-8412  
ericsimanek@eversheds-sutherland.us