United States Commodity Index Funds Trust - 8-K

Item 7.01. Regulation FD Disclosure.

Attached as Exhibit 99.1 to this Current
Report on Form 8-K and incorporated herein by reference are the audited Statements of Financial Condition of United States Commodity Funds
LLC (“USCF”), the sponsor of the United States Commodity Index Funds Trust (the “Registrant”), as of December
31, 2025 and 2024. 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.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 99.1

Audited Statements of Financial Condition of USCF as of December
31, 2025 and 2024.