Item 8.01. Other Events.

Attached as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference are the audited Consolidated Financial Statements of United States Commodity Funds LLC (the "General Partner"), the general partner of the United States Heating Oil Fund, LP (the "Registrant"), for the six-month period ending June 30, 2009 and a restatement of the audited Consolidated Financial Statements of the General Partner for the fiscal year ended December 31, 2008. The audited Consolidated Financial Statements of the General Partner were restated to accurately reflect the accounting for income taxes of the General Partner after its management concluded that there were errors associated with the accounting for income taxes. Although the General Partner was formed as a single-member limited liability company, which is a disregarded entity for federal income tax purposes, it filed an election with the Internal Revenue Service to be treated as an association taxable as a corporation. As a result of the error in accounting for income taxes as a single-member limited liability company rather than as a corporation, certain items including the income tax payable, member distributions, income tax provision (benefit) and due from and to the General Partner's parent have been restated for the fiscal year ending December 31, 2008. The cumulative effect from the error on member's equity of the General Partner as of December 31, 2007 was $(140,441). The significant effects of the restatement are included in Note 9 to the General Partner's consolidated financial statements.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 23.1 Consent of Independent Registered Public Accounting Firm.

Exhibit 99.1 Audited Consolidated Financial Statements of the General Partner for the six-month period ending June 30, 2009 and the fiscal year ended December 31, 2008.

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