December 8, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of World Monitor Trust III – Series J’s Form 8-K dated December 8, 2017, and have the following comments:
1. | We agree with the statements made in Item 4.01(a) with regards to our firm. |
2. | We have no basis on which to agree or disagree with the statements made in Item 4.01(b). |
Yours truly,
Arthur F. Bell, Jr. & Associates, L.L.C.