October 14, 2026
VIA EDGAR
Division of Investment Management
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | USCF Endowment Alternatives Fund (Series No. S000091833), a series of USCF ETF Trust (File Nos. 333-196273; 811-22930) |
Ladies and Gentlemen,
Pursuant to Rule 477(a) under the Securities Act of 1933, as amended (the “Securities Act”), USCF ETF Trust (the “Trust”) hereby requests the withdrawal of Post-Effective Amendment No. 199 to the Trust’s registration statement on Form N-1A, which was filed with the Securities and Exchange Commission (the “SEC”) on February 5, 2025 (Accession No. 0001171200-25-000015). Post-Effective Amendment No. 199 was filed under Rule 485(a) under the Securities Act in order to register shares of USCF Endowment Alternatives Fund, a series of the Trust.
In addition, the delaying amendments listed below (the “Delaying Amendments”) were filed pursuant to Rule 485(b) under the Securities Act (submission type 485BXT) for the sole purpose of delaying the effectiveness of Post-Effective Amendment No. 199. The Trust also requests the withdrawal of the Delaying Amendments.
| Filing date | Acceptance Date | Accession Number |
| October 2, 2026 | 2026-10-02 | 0002071876-26-000226 |
| September 4, 2026 | 2026-09-04 | 0002071876-26-000202 |
| August 7, 2026 | 2026-08-07 | 0002071876-26-000188 |
| July 10, 2026 | 2026-07-10 | 0002071876-26-000174 |
| June 12, 2026 | 2026-06-12 | 0002071876-26-000162 |
| May 15, 2026 | 2026-05-15 | 0002071876-26-000156 |
| April 17, 2026 | 2026-04-17 | 0002071876-26-000111 |
| March 20, 2026 | 2026-03-20 | 0002071876-26-000036 |
| February 19, 2026 | 2026-02-19 | 0002071876-26-000015 |

USCF | 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596 | Funds distributed by ALPS Distributors, Inc.
| January 21, 2026 | 2026-01-21 | 0002071876-26-000008 |
| December 23, 2025 | 2025-12-23 | 0002071876-25-000107 |
| November 28, 2025 | 2025-11-28 | 0002071876-25-000091 |
| October 31, 2025 | 2025-10-31 | 0002071876-25-000076 |
| October 3, 2025 | 2025-10-03 | 0002071876-25-000055 |
| September 5, 2025 | 2025-09-05 | 0002071876-25-000044 |
| August 8, 2025 | 2025-08-08 | 0002071876-25-000023 |
| July 11, 2025 | 2025-07-11 | 0002071876-25-000014 |
| June 13, 2025 | 2025-06-13 | 0001171200-25-000257 |
| May 16, 2025 | 2025-05-16 | 0001171200-25-000221 |
| April 18, 2025 | 2025-04-18 | 0001171200-25-000190 |
The Trust is requesting the withdrawal of Post-Effective Amendment No. 199 and the Delaying Amendments because the Trust no longer intends to launch USCF Endowment Alternatives Fund. The Trust confirms that no shares of USCF Endowment Alternatives Fund have been sold.
Please direct any inquiries regarding this application to the Trust’s legal counsel, Cynthia R. Beyea of Dechert LLP at (202) 261-3447 or Cynthia.Beyea@dechert.com.
| USCF ETF Trust | ||
| By: | /s/ John P. Love | |
| John P. Love | ||
| President and Principal Executive Officer | ||