The CPO of a commodity pool that operates pursuant to an exemption under Regulation 4.7 requested exemptive relief to permit it to file a final annual report for the period from September 2009 through December 31, 2010. Additionally, because the notice for the 4.7 exemption was not filed until after the close of the fiscal year, the CPO also requested relief from the certification requirement for the period from September 2009 through December 31, 2009.

The CPO of a commodity pool requested relief from Commission Regulations 4.22(c) and (d), which require the filing and distribution of a certified Annual Report for the pool. Additionally, the CPO requested relief from the distribution and filing of an uncertified Annual Report and relief from the requirement that financial information for fiscal year 2009 be included in the Annual report for fiscal year 2010. The pool began trading in January 2004 and had a net asset value of $1X,XXX.

The CPO of a commodity pool requested relief from Commission Regulations 4.22(c) and (d), which require the filing and distribution of a certified Annual Report for the pool. The pool began trading in May 2007 and had a net asset value of $8X,XXX. The CPO submitted signed waivers from the pool’s participants consenting to the exemption from the certified annual relief requirement.

The Division of Clearing and Intermediary Oversight took a CPO registration no-action position with respect to the independent trustees of a commodity pool where the independent trustees had no authority to perform CPO functions, the independent trustees were appointed solely to comply with audit committee requirements under the Sarbanes Oxley Act and exchange listing requirements, and a separate registered CPO was authorized to perform all commodity pool operator functions.

The CPO of a proprietary commodity pool (consisting only of the CPO and the CPO’s mother) requested relief from Commission Regulation 4.22(d), which requires certification of the pool’s annual report. The pool had, as of the close of its fiscal year, only $XXX,XXX in total assets, and the pool’s participants had received monthly account statements prepared by an unassociated third-party accounting firm. The CPO submitted signed waivers from each of the pool’s participants consenting to the exemption from the certified annual relief requirement.

The CPO of commodity pool requested relief to use IFRS in lieu of US GAAP. DCIO granted relief pursuant to Commission Regulations 140.93 and 4.12(a).

The CPO of commodity pool requested relief to use IFRS in lieu of US GAAP. DCIO granted relief pursuant to Commission Regulations 140.93 and 4.12(a).

The Division of Clearing and Intermediary Oversight took a CPO registration no-action position with respect to the trustee of a commodity pool where the trustee had no authority to perform CPO functions, and a separate registered CPO was authorized to perform such functions. The Division further granted exemptive relief from certain of the Part 4 regulations to the registered CPO of a commodity pool, whose shares the CPO intended to publicly offer and to list for trading on a national securities exchange.

The CPO of a commodity pool with the majority of its assets embroiled in a bankruptcy requested relief from the ongoing reporting requirements under Part 4. The CPO filed an Annual Report for the Pool for the 2008 fiscal year, which contained information regarding the bankruptcy.

The CPO of a pool in liquidation requested relief from the certification requirement under Commission Regulation 4.22 with respect to the pool’s final annual report for the period from January 1, 2009 through May 31, 2009. The CPO provided waivers from all of the participants in the pool agreeing to an uncertified final annual report. Pursuant to Commission Regulations 140.93 and 4.12(a), the DCIO granted the relief requested.