THE SCOTT LAW FIRM, P. A.
940 NORTHEAST 79TH STREET, SUITE A
MIAMI, FL 33238
(305) 754-3603
Facsimile (305) 754-2668
wscott@wscottlaw.com
October 31, 2006
Matthew Maulbeck
Staff Accountant
US Securities and Exchange Commission
100 F Street, NE
Mail Stop 4561
Washington, D.C. 20549
Re: Change of Auditors - Atlas Futures Fund, L.P., Bromwell Financial
Fund, L.P., Providence Select Fund, L.P., TriView Global Fund, LLC
Item 4.01 Forms 8-K filed October 26, 2006
Your file numbers 333-53111, 333-85755, 333-108629 & 333-119655.
Dear Mr. Maulbeck,
The issuers of the above captioned offerings will fully comply with the
requests made in your letter of October 30, 2006 addressed to Michael P.
Pacult, Chief Executive Officer. By separate letters to the Commission filed
herewith, the issuers have made the acknowledgements requested on page two of
your letter in the fourth full paragraph. We will file the issuers' amended
Form 8-K's upon receipt from the former accountants of their updated letters,
which will refer to the amended 8-K's.
The issuers under the leadership of Mr. Pacult have always intended to
strictly comply with all regulatory requirements. They accomplish that
result by the employment of lawyers, accountants, and consultants who they
believe are knowledgeable in regulatory and other compliance matters. In
that regard, we have been engaged in the review and compliance with
securities laws for over thirty years. We do not profess to be perfect, but
we do the best we can toward achievement of that goal. The issuers presently
under review have provided us with the authority to inquire of accountants
and other experts when we believe we need their assistance.
In regard to the third full paragraph on page 2 of your letter, our firm was
selected by the issuers to be primarily responsible for the preparation and
filing of their Form 8-K's.
We normally rely upon the auditor selected by the issuer to keep us fully
informed of the applicable sections of Regulation S-K. In this case, the
pending dismissal of the prior auditor and delay in assumption of duties by
the new auditor until after the prior auditor signed off, eliminated our
normal back-up on Regulation S-K review. We respectfully request to be
excused from our oversight that caused us to fail to mention that there were
no adverse events concerning the audited statements of the issuers during the
past two years.
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Our clients fully authorized us to obtain any back-up we felt we needed and,
therefore, although they are legally responsible as acknowledged in our first
paragraph above, we believe they had a right to trust us when they delegated
the filing responsibility to us. As further mitigation in favor of the
issuers, we point to the fact that there have been no adverse audit
consequences during the past two years and interim period. If there had been
adverse problems, we would have conducted additional research into compliance
on our own motion.
We trust that the above explanation is adequate, however, should you have any
question about our performance of due diligence or any other matter, please
let me know and we promptly respond.
Very truly yours,
/s/ William S. Scott
William Sumner Scott, J.D.
For the Firm
WSS:lf
cc: Issuers
Michael P. Pacult
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WHITE OAK FINANCIAL SERVICES, INC.
5914 N. 300 West
Fremont, IN 46737
(260) 833-1306
October 31, 2006
Mr. Matthew Maulbeck
Staff Accountant
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Providence Select Fund, Limited Partnership (the "Issuer")
Item 4.01 Form 8-K Filed October 26, 2006
File No. 333-108629
Dear Mr. Maulbeck,
The undersigned general partner of the Issuer hereby acknowledges that:
* the Issuer is responsible for the adequacy and accuracy of the
disclosure in the filings;
* the staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action with respect
to the filings; and
* the Issuer may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the Federal securities laws
of the United States.
We are available to amplify or clarify our response.
Very truly yours,
/s/ Michael Pacult
Michael Pacult
President
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