Exhibit 16.1



[PWC LETTERHEAD]

July 23, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE: Smith Barney Tidewater Futures Fund L.P. (Commission File No. 000-52604)

We have read the statements made by Smith Barney Tidewater Futures Fund L.P.
(copy attached), which we understand will be filed with the Securities and
Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K
of Smith Barney Tidewater Futures Fund L.P. dated July 23, 2009. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP