September 26, 2008 | ![]() |
VIA EDGAR
Michael McTiernan, Special Counsel
Kristina Aberg, Attorney-Advisor
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Winton Futures Fund, LP (US)(File No. 000-53348) Form 10 |
Dear Michael and Kristina:
In connection with your letter of August 20, 2008 and the registration statement noted above, Winton Futures Fund, LP (US) (the “Registrant”) acknowledges the following:
1. | the Registrant is responsible for the adequacy and accuracy of the disclosures in the filing; |
2. | staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
3. | the Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Winton Futures Fund LP (US) | ||||
By: | Altegris Portfolio Management, Inc. (dba APM Funds) | |||
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