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Teucrium Commodity Trust Regulatory Filings 2018

Apr 23, 2018

35615_rns_2018-04-23_15f40bd4-4eca-443a-841f-c7d392cae532.zip

Regulatory Filings

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CORRESP 1 filename1.htm Document created using Blueprint(R) - powered by Issuer Direct - www.issuerdirect.com Copyright 2018 Issuer Direct Corporation Blueprint

W. Thomas Conner Shareholder* +1 212 407 7715 [email protected] *Attorney licensed to practice in DC, MA and VA; supervised by Vedder Price P.C. attorneys in the state of New York.

1633 Broadway, 31st Floor | New York, New York 10019 | T +1 212 407 7700 | F +1 212 407 7799

Chicago New York Washington, DC London San Francisco Los Angeles Singapore vedderprice.com

April 23, 2018

VIA EDGAR SUBMISSION

EDGAR Operations Branch Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:

Teucrium Commodity Trust

Teucrium Wheat Fund

Post-Effective Amendment No. 2 to Registration Statement on Form S-1

Dear Sir or Madam:

Enclosed are the filing materials for Teucrium Commodity Trust (the “Trust”). The enclosed Post-Effective Amendment No. 2 to the Trust’s Registration Statement on Form S-1 (the “Post-Effective Amendment”) is filed pursuant to the Securities Act of 1933, as amended (the “Act”). This Post-Effective Amendment is being filed electronically.

This Post-Effective Amendment relates to File No. 333- 212481. The Trust has recently filed registration statements for Teucrium Soybean Fund (File No. 333-223940), Teucrium Sugar Fund (File No. 333-223941), and Teucrium Agricultural Fund (File No. 333-223943) (collectively, the “Registration Statements”). The Trust received a “no-review” letter in connection with each of the Registration Statements.

The Post-Effective Amendment is a routine amendment and reflects certain changes made to conform the disclosure to language contained in the Registration Statements of the Trust’s other series, changes to the tax laws, and certain updated exhibits. The Trust will be requesting the Post-Effective Amendment be accelerated and declared effective at 9:00 a.m. Eastern time on April 30, 2018, or as soon thereafter as practicable.

If you have any questions on the foregoing, please do not hesitate to contact me at (212) 407-7715.

W. Thomas Conner

Shareholder*

WTC/BRH

Vedder Price P.C. is affiliated with Vedder Price LLP, which operates in England and Wales, Vedder Price (CA), LLP, which operates in California, and Vedder Price Pte. Ltd., which operates in Singapore.

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