The CPO of a commodity pool operated pursuant to Regulation 4.7 requested relief from the audit requirement in Regulation 4.22(d) for the 2013 fiscal year, explained that the pool had ceased trading as of January 10, 2014, and provided waivers from the pool’s six participants, four of whom are principals or affiliates of the pool’s managing member. The Division granted relief, provided that the CPO distribute and file unaudited financial statements with NFA and provided that the final distribution of pool assets is completed within 14 days of the date of the relief letter.

Exemption permitting CPO to file a single Annual Report for the period from January 1, 2013 through the pool’s permanent cessation of trading on February 28, 2014.

The CPO of an offshore commodity pool requested relief from the requirement in Commission regulation 4.7 that the pools financial statements be prepared in accordance with U.S. GAAP. The CPO requested permission to use Luxembourg GAAP in lieu thereof. The CPO represented that the preparation of the pools financial statements would satisfy the requirements of Commission regulation 4.22(d)(2)(i) with respect to the use of Luxembourg GAAP.

The CPO of a commodity pool operating pursuant to an exemption under Regulation 4.7 requested exemptive relief from the requirement in Regulation 4.7(b)(3) and 4.22(d) that the financial statements in the pools annual reports be audited. The CPO was not required to submit waivers because the pools only participants are two partners of the CPO. DSIO granted relief pursuant to Commission regulations 140.93 and 4.12(a) conditioned upon the filing and distribution of an unaudited Annual Report that otherwise complies with Commission regulation 4.7(b)(3).

The CPO of three commodity pools all operating pursuant to an exemption under Regulation 4.7 requested exemptive relief from the annual report requirement in Regulation 4.7(b)(3) to permit it to file an Annual Report for the pools for the period from their inception of trading on November 1, 2013 to December 31, 2014. The CPO submitted waivers from all of the pools participants evidencing their consent to the relief requested.

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 January 1, 2009 through the permanent cessation of trading on March 31, 2010. The pool had five participants at the end of the pool’s fiscal year and a net asset value of $66,XXX,XXX. The CPO submitted waivers from the participants evidencing their consent to the relief requested. DCIO granted relief pursuant to Commission Regulations 140.93 and 4.12(a).

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 that operates pursuant to an exemption under Regulation 4.7 requested exemptive relief to permit it to file an Annual Report for the period from October 15, 2009 through December 31, 2010. The pool had seven participants at the end of the pool’s fiscal year and a net asset value of $6,XXX,XXX. 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 CPO requested relief from the requirement of Regulation 4.7(b) that the Pool file a certified Annual Report within 90 days of the end of the fiscal year on June 30, 2009. The CPO requested permission to file a single, certified Annual Report for the Pool for the 13-month period from July 1, 2008 through July 24, 2009, upon which date the Pool ceased trading and distributed funds to participants.