Exhibit 16.1
September 27, 2005
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners,
We were previously the independent registered public accounting firm for Campbell Strategic Allocation Fund, L.P. and, under date of March 22, 2005, we reported on the financial statements of Campbell Strategic Allocation Fund, L.P. as of December 31, 2004 and 2003 and for the years ended December 31, 2004, 2003 and 2002. On September 23, 2005, we were dismissed as the independent registered public accounting firm by the Board of Directors of Campbell & Company, Inc., the General Partner of Campbell Strategic Allocation Fund, L.P. We have read Campbell Strategic Allocation Fund, L.P.’s statements included under Item 4 of its Form 8-K dated September 23, 2005, and we agree with such statements, except that we are not in a position to agree or disagree with the statements contained in Item 4.01 (b).
Very truly yours,
/s/ Arthur F. Bell, Jr. & Associates, L.L.C.
Arthur F. Bell, Jr. & Associates, L.L.C.