United States Commodity Index Funds Trust 10-K/A, filed Mar 8, 2021
United States Commodity Index Funds Trust (USCI)
About this 10-K/A
United States Commodity Index Funds Trust filed this 10-K/A on March 8, 2021, covering the fiscal year ended December 31, 2020.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
Amendment No. 1
| Annual report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the fiscal year ended |
or
| Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the transition period from to . |
Commission file number:
(Exact name of registrant as specified in its charter)
| (State or other jurisdiction of | (I.R.S. Employer | |
| incorporation or organization) | Identification No.) |
(Address of principal executive offices) (Zip code)
(
(Registrant’s telephone number, including area code)
N/A
(Former name, former address and former fiscal year, if changed since last report)
Securities registered or to be registered pursuant to Section 12(b) of the Act.
| Title of each class: | Trading Symbol(s) | Name of each exchange on which registered: | ||
Securities registered or to be registered pursuant to Section 12(g) of the Act: None.
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ¨
Yes x
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by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
¨ Yes x
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by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to such filing requirements for the past 90 days. x
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period
that the registrant was required to submit such files). x
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
| Large Accelerated Filer | ¨ | x | ||
| Non-Accelerated Filer | ¨ | Smaller Reporting Company | ||
| Emerging Growth Company |
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided in Section (7) a (2)(B) of the Securities Exchange Act. ¨
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has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm
that prepared or issued its audit report.
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by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.). ¨ Yes x
The aggregate market value of the shares of each series of the registrant held by non-affiliates as of June 30, 2020 and the number of outstanding shares of each series of the registrant as of [Date] are included in the table below:
| Aggregate Market Value of Each Series’ Shares Held by Non-Affiliates as of June 30, 2020 | Number of Outstanding Shares as of February 10, 2021 | |||||||
| United States Commodity Index Fund | $ | |||||||
| United States Copper Index Fund | ||||||||
| Total | $ | |||||||
DOCUMENTS INCORPORATED BY REFERENCE:
None.
EXPLANATORY NOTE
United States Commodity Index Funds Trust (the “Registrant”) is filing this Amendment No. 1 (the “Amendment”) to the Annual Report on Form 10-K for the fiscal year ended December 31, 2020 (the “Original 10-K”), which was filed with the Securities and Exchange Commission (the “SEC”) on February 26, 2021. The Registrant is filing the Amendment for the sole purpose of correcting the description of the governing instrument of the Registrant and its existing custody, transfer agency and fund administration and accounting services agreements, including hyperlinks to such exhibits previously filed by the Registrant with the SEC and incorporated by reference herein. Accordingly, the Amendment amends and restates in its entirety Item 15 of Part IV, “Exhibits and Financial Statement Schedules” to reflect the foregoing, as well as to include the new certifications of the Chief Executive Officer and Chief Financial Officer in Exhibits 31.1, 31.2, 32.1, and 32.2. The Registrant has also updated the signature page to the Amendment.
Other than as expressly set forth herein, the Amendment does not, and does not purport to, amend, update or restate the information in the Original 10-K or reflect any events that have occurred after the Original 10-K was made. Information not affected by the Amendment remains unchanged and reflects the disclosures made at the time as of which the Original Filing was made. Accordingly, this Amendment should be read together with the Original Filing and the Registrant’s other filings with the SEC.
Part IV
Item 15. Exhibits and Financial Statement Schedules.
| 1. | See Index to Financial Statements on page 98. |
| 2. | No financial statement schedules are filed herewith because (i) such schedules are not required or (ii) the information required has been presented in the aforementioned financial statements. |
| 3. | Exhibits required to be filed by Item 601 of Regulation S-K. |
Exhibit Index
Listed below are the exhibits which are filed or furnished as part of this Amendment No. 1 to the Annual Report on Form 10-K/A (according to the number assigned to them in Item 601 of Regulation S-K):
| (1) | Incorporated by reference to the initial Registration Statement on Form S-1 (File No. 333-164024) filed on December 24, 2009. |
| (2) | Incorporated by reference to Registrant’s Current Report on Form 8-K, filed on December 15, 2017. |
| (3) | Incorporated by reference to Amendment No. 5 to the Registrant’s Registration Statement on Form S-1/A (File No. 333-164024) filed on July 23, 2010. |
| (4) | Incorporated by reference to Amendment No. 1 to the Registrant’s Registration Statement on Form S-1/A (File No. 333-170844) filed on August 31, 2011. |
| (5) | Incorporated by reference to Registrant’s Annual Report on Form 10-K for the year ended December 31, 2015, filed on March 11, 2016. |
| (6) | Incorporated by reference to Registrant’s Current Report on Form 8-K, filed on March 30, 2020. |
| (7) | Incorporated by reference to Registrant’s Post-Effective Amendment No. 2 to Form S-1 (File No. 333-195018) filed on March 31, 2016. |
| (8) | Incorporated by reference to Registrant’s Current Report on Form 8-K, filed on April 24, 2018. |
| (9) | Incorporated by reference to Registrant’s Annual Report on Form 10-K for the year ended December 31, 2019, filed on March 13, 2020. |
| (10) | Filed herewith. |
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
United States Commodity Index Funds Trust (Registrant)
By: United States Commodity Funds LLC, as Sponsor
| By: | /s/ John P. Love | |
| John P. Love | ||
| President and Chief Executive Officer | ||
| (Principal executive officer) | ||
| Date: March 8, 2021 |
| By: | /s/ Stuart P. Crumbaugh | |
| Stuart P. Crumbaugh | ||
| Chief Financial Officer | ||
| (Principal financial and accounting officer) | ||
| Date: March 8, 2021 |
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant in the capacities* and on the dates indicated.
| Signature | Title (Capacity) | Date | ||
| /s/ John P. Love | Chief Executive Officer of | March 8, 2021 | ||
| John P. Love | United States Commodity Funds, LLC | |||
| (Principal Executive Officer) | ||||
| /s/ Stuart P. Crumbaugh | Chief Financial Officer of | March 8, 2021 | ||
| Stuart P. Crumbaugh | United States Commodity Funds, LLC | |||
| (Principal Financial Officer) |
| * | The Registrant is a trust and the persons are signing in their capacities as officers of United States Commodity Funds LLC, the Sponsor of the Registrant. |