RESPONSE LETTER

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QpHOfYBnp+aQivZer1cJ59LaAzDkNgyQeI+bseoJL5Sp6xJ7b/Jzyf03u9VHHqM2 aRBO1oOOfkU+xaT5RxKYEw== 0001027099-05-000009.txt : 20060328 0001027099-05-000009.hdr.sgml : 20060328 20050506170414 ACCESSION NUMBER: 0001027099-05-000009 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JWH GLOBAL TRUST CENTRAL INDEX KEY: 0001027099 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 364113382 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O CIS INVESTMENTS INC STREET 2: 233 S WACKER DR STE 2300 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3124604000 MAIL ADDRESS: STREET 1: C/O CIS INVESTMENTS INC STREET 2: 233 S WACKER DR SUITE 2300 CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: JWH GLOBAL PORTFOLIO TRUST DATE OF NAME CHANGE: 19961114 CORRESP 1 filename1.htm RESPONSE LETTER

May 4, 2005

Mr. Jorge Bonilla
Senior Staff Accountant
United States Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:	JWH Global Trust
	Amended Form 10-K for the year ended December 31, 2004
	File No. 000-22887

Dear Mr. Bonilla,

We have amended the Form 10-K for the fiscal year ended December 31, 2004 for JWH Global Trust to include the name of the accountants as well as the city and state of the office that performed the audit for KPMG LLP on the Report of Independent Registered Public Accounting Firm in Exhibit 13.01.

We acknowledge that

*	CIS Investments, Inc. is responsible for the adequacy and accuracy of the disclosure in the filings;
*	SEC staff comments or changes to disclosure in response to SEC staff comments do not foreclose the Commission from taking any action with respect to the filings; and
*	CIS Investments, Inc. may not assert SEC staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

The amended 10-K has been filed with EDGAR accordingly.

By: /s/ Shaun O'Brien

Shaun O'Brien Chief Financial Officer CIS Investments, Inc. May 4, 2005

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