Exhibit 16.1
September 28, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Refco Public Commodity Pool, L.P. (formerly S&P Managed Futures Index Fund, LP) (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Refco Public Commodity Pool, L.P. dated September 15, 2006. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours, | |
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/s/ PricewaterhouseCoopers LLP |
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