Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-272617) of United States Oil Fund, LP (the “Fund”) of our report dated February 27, 2026, with respect to the statement of financial condition of the Fund, including the schedule of investments, as of December 31, 2025, and the related statements of operations, changes in partners’ capital, and cash flows for the year then ended and the effectiveness of internal control over financial reporting as of December 31, 2025, which appears in this Form 10-K, and to the reference to our Firm as “Experts” in such Registration Statement.
COHEN & COMPANY, LTD.
Philadelphia, Pennsylvania
February 27, 2026
COHEN & COMPANY, LTD.
Registered with the Public Company Accounting Oversight Board
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