May 20, 2011
Ms. Sonia Gupta Barros |
Special Counsel |
United States Securities and Exchange Commission |
100 F Street, N.E. |
Washington, D.C. 20549 |
Dear Ms. Barros:
In connection with the Millburn Multi-Markets Fund L.P. (the “Registrant”) Amendment No. 2 to Form 10 filed May 20, 2011 (File No. 000-54028) and the Staff’s comment letter dated September 22, 2010, Registrant acknowledges the following:
1. | the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing; |
2. | Staff comments or changes to disclosure 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. |
Millburn Multi-Markets Fund L.P. | |
By: Millburn Ridgefield Corporation, | |
its General Partner | |
By: | /s/ Gregg Buckbinder |
Name: Gregg Buckbinder | |
Title: Chief Operating Officer |