Exhibit (i)(2)

October 28, 2026
VIA EDGAR
USCF ETF Trust
Attn: Board of Trustees
1850 Mt. Diablo Blvd., Suite 640
Walnut Creek, CA 94596
| Re: | USCF
ETF Trust (the “Trust”) File Nos. 333-196273 and 811-22930 Post-Effective Amendment No. 258 |
To the Board of Trustees:
We hereby consent to the reference to our name under the captions “Legal Counsel” in each Prospectus and the Statement of Additional Information filed as part of Post-Effective Amendment No. 258 to the Trust’s Registration Statement on Form N-1A with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.
| Sincerely, | ||
| /s/ Dechert LLP | ||
| Dechert LLP |
| cc: | Daphne G. Frydman, USCF Advisers LLC |