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The risk of loss in trading commodities can be substantial. You should therefore carefully consider whether such trading is suitable for you in light of your financial condition. The high degree of leverage that is often obtainable in commodity trading can work against you as well as for you. The use of leverage can lead to large losses as well as gains. In some cases, managed futures accounts are subject to substantial charges for management and advisory fees. It may be necessary fo those accounts that are subject to these charges to make substantial trading profits to avoid depletion or exhaustion of their assets. The offering memorandum contains a complete description of the principal risk factors and each fee to be charged to your account by investment advisor. SPFS may only provides investment advisory services in jurisdictions wherein SPFS is appropriately licensed and/or permitted by law.