Has an acyl-CoA thioesterase activity with a preference for the long chain fatty acyl-CoA thioesters hexadecanoyl-CoA/palmitoyl-CoA and tetradecanoyl-CoA/myristoyl-CoA which are the main substrates in the mitochondrial beta-oxidation pathway. H2O + hexadecanoyl-CoA = CoA + H(+) + hexadecanoate H2O + tetradecanoyl-CoA = CoA + H(+) + tetradecanoate dodecanoyl-CoA + H2O = CoA + dodecanoate + H(+) butanoyl-CoA + H2O = butanoate + CoA + H(+) Lipid metabolism; fatty acid metabolism. By cold exposure and repressed by heat exposure.