Exhibit - 16


July 17, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Smith Barney Mid-West Futures Fund L.P. II

Commissioners:

We have read the statements  made by Smith Barney  Futures  Management LLC (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K, as part of the Fund's Form 8-K report dated July 9, 2002. We
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP