May 10, 2005 Mail Stop 4561 Mr. Shaun O`Brien Chief Financial Officer CIS Investments, Inc. 233 South Wacker Drive, Suite 2300 Chicago, IL 60606 RE:	JWH Global Trust Form 10-K for the year ended December 31, 2004 File No. 000-22887 Dear Mr. O`Brien: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Sincerely, Jorge Bonilla Senior Staff Accountant