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.A - CONSENT OF SPICER JEFFRIES LLP - United States Short Oil Fund, LP | d464423dex232a.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, relating to the statement of financial condition as of December 31, 2011 and 2010 of United States Commodity Funds LLC and Subsidiaries, included in the Form 10-K of United States Short Oil Fund, LP 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 |