July 6, 2006
Mr. Steve Jacobs
Accounting Branch Chief
United States Security & Exchange Commission
Washington, D.C. 20549
Mail Stop 4561
Re: File No.: 0-49767
Dear Mr. Jacobs:
We have read Item 4.02 of Form 8-K of MLM Index Fund (File No. 0-49767 dated June 29, 2006 and we agree with the statements concerning our Firm contained therein.
Sincerely,
GRANT THORNTON,LLP
60 Broad Street
New York, NY 10004
T 212.422.1000
F 212.422.0144
W www.grantthorton.com
Grant Thorton LLP
US member of Grant Thorton International