United States securities and exchange commission logo September 13, 2021 Matthew C. Osborne Principal Executive Officer of Altegris Advisors, L.L.C. on behalf of Altegris Winton Futures Fund, L.P. 1200 Prospect Street, Suite 400 La Jolla, CA 92037 Re: Altegris Winton Futures Fund, L.P. Form 10-K Form for the Fiscal Year Ended December 31, 2020 Filed on March 29, 2021 File No. 000-53348 Dear Mr. Osborne: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance