August 23, 2005 Mail Stop 45-61 Robert M. Alderman 800 Scudders Mill Road - Section 2G Plainsboro, NJ 08536 Re:	HENRY JOHN W & CO/MILLBURN L P 	Form 10-K for the year ended December 31, 2004 	File No. 000-18215 Dear Mr. Alderman: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3413 if you have questions. 						Sincerely, 						Cicely D. Luckey Branch Chief ?? ?? ?? ?? HENRY JOHN W & CO/MILLBURN L P May 10, 2005 Page 3