Attached files
| file | filename |
|---|---|
| S-1 - S-1 REGISTRATION OF UNITED STATES SHORT OIL FUND, LP - United States Short Oil Fund, LP | d464423ds1.htm |
| EX-23.1 - CONSENT OF REED SMITH LLP - United States Short Oil Fund, LP | d464423dex231.htm |
| EX-23.2.B - CONSENT OF SPICER JEFFRIES LLP - United States Short Oil Fund, LP | d464423dex232b.htm |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated March 28, 2012, included in United States Short Oil Fund, LP Form 10-K, relating to the statements of financial condition of United States Short Oil Fund, LP, as of December 31, 2011 and 2010, and to the reference to our Firm as “Experts” in the Prospectus.
| /s/ Spicer Jeffries LLP |
| SPICER JEFFRIES LLP |
| Greenwood Village, Colorado |
| January 10, 2013 |