CoverageForm 410-K10-Q8-K13D13G13F

United States Oil Fund, LP - 8-K

Filed May 28, 2026. See issuer overview · financials · original on SEC.gov ↗
Accession
0001104659-26-067258
7.019.01

Item 7.01 - Regulation FD Disclosure

166 words · Exhibit 99.1 attached

Item 7.01. Regulation FD Disclosure.

On May 28, 2026, United States Oil Fund, LP (the “Registrant”)
issued its monthly account statement for the month ended April 30, 2026, which is presented in the form of a Statement of Income (Loss)
and a Statement of Changes in Net Asset Value, as required pursuant to Rule 4.22 under the Commodity Exchange Act. A copy of the monthly
account statement is furnished as Exhibit 99.1 to this Current Report on Form 8-K and also can be found on the Registrant’s website
at www.uscfinvestments.com. The information furnished in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed
to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities
of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as
shall be expressly set forth by specific reference in any such filing.

Exhibit 99.1 · 242 words

EX-99.1
2
tm2614350d1_ex99-1.htm
EXHIBIT 99.1

Exhibit 99.1

United States Oil Fund, LP

Monthly Account Statement

For the Month Ended April 30, 2026

Statement of Income (Loss)

Income

Realized Trading Gain (Loss) on Commodity Futures

$

398,705,490

Realized Gain (Loss) on Swap Contracts

24,490,098

Unrealized Gain (Loss) on Market Value of Commodity Futures

(171,912,780

)

Unrealized gain (loss) on Fair Value of Swap Contracts

15,421,545

Dividend Income

3,763,733

Interest Income

1,753,117

ETF Transaction Fees

18,900

Total Income (Loss)

$

272,240,103

Expenses

General Partner Management Fees

$

751,476

Professional Fees

151,659

Brokerage Commissions

229,828

Directors' Fees and Insurance

29,087

License Fees

25,049

Total Expenses

$

1,187,099

Net Income (Loss)

$

271,053,004

Statement of Changes in Net Asset Value

Net Asset Value Beginning of Month 4/1/26

$

2,644,609,680

Additions (12,900,000 Shares)

1,653,060,784

Withdrawals (22,300,000 Shares)

(2,876,286,991

)

Net Income (Loss)

271,053,004

Net Asset Value End of Month

$

1,692,436,477

Net Asset Value Per Share (11,523,603 Shares)

$

146.87

To the Limited Partners of United States Oil Fund,
LP:

Pursuant to Rule 4.22(h) under the Commodity Exchange
Act, the undersigned represents that, to the best of his knowledge and belief, the information contained in the Account Statement for
the month ended April 30, 2026 is accurate and complete.

/s/ Stuart P. Crumbaugh

Stuart P. Crumbaugh

Chief Financial Officer

United States Commodity Funds LLC, General Partner
of United States Oil Fund, LP

United States Commodity Funds LLC

1850 Mt. Diablo Boulevard, Suite 640

Walnut Creek, CA 94596

Item 9.01 - Financial Statements and Exhibits

10 words

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 99.1