Willkie Farr & Gallagher LLP
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January 7, 2008

Mail Stop 4561
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VIA EDGAR AND FEDEX
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
  Attn: Kevin Woody
        Branch Chief

Re:  Salomon Smith Barney Westport Futures Fund L.P. (the "Partnership")
     Form 10-K for the fiscal year ended December 31, 2006
     Form 10-Q for the quarterly period ended June 30, 2007
     File No. 000-24111
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Ladies and Gentlemen:

On behalf of this firm's client, Citigroup Managed Futures LLC, the general
partner of the Partnership (the "General Partner"), we respectfully submit below
the General Partner's responses to the comments of the staff (the "Staff") of
the Securities and Exchange Commission (the "Commission") in a letter dated
September 26, 2007 to Jennifer Magro, Chief Financial Officer of the General
Partner. For your convenience, the Staff's comments are indicated in italics,
followed by the General Partner's response.

Form 10-K for the fiscal year ended December 31, 2006
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Notes to the Financial Statements
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7.  Financial Instrument Risks
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1.   We note that the Partnership may make investments in assets that are not
     traded on an exchange. Explain to us the Partnership's policy for
     determining the fair value of these assets. Additionally, to the extent the
     Partnership has any such investments as of period end; tell us how you
     determined that it would not be necessary to disclose the Partnership's
     methodology for calculating the fair value in the policy footnote.





Kevin Woody
January 7, 2008
Page 2


     The majority of the Partnership's trading is in exchange traded futures
     contracts for which daily settlement prices are available. Currently, all
     off-exchange contracts traded by the Partnership are traded in commodity
     interests for which there is generally a liquid underlying market and are
     valued by reference to the settlement price of a similar exchange-traded
     product. The Partnership's off-exchange contracts to date, therefore, have
     been valued based on the settlement price of a similar exchange-traded
     product.

     In the event the Partnership trades an off-exchange contract for which no
     similar exchange traded product exists, the General Partner will value the
     off-exchange contract using one or more alternative valuation methods which
     may include, but is not necessarily limited to, reliance on assessments
     made by internal product control teams affiliated with the General Partner.
     The General Partner will include a description of any such alternative
     valuation methods in the Partnership's policy footnote in such event.

     The Partnership's current disclosure states that: "The majority of the
     Partnership's positions will be exchange-traded futures contracts, which
     will be valued daily at settlement prices published by the exchanges. If
     applicable, the Partnership's spot and forward foreign currency contracts
     will also be valued at published daily settlement prices or at dealers'
     quotes. The General Partner expects that under normal circumstances
     substantially all of the Partnership's assets will be valued by objective
     measures and without difficulty." The General Partner believes that this
     disclosure is currently accurate.

                                     * * * *

Should you have any questions, please do not hesitate to contact the undersigned
at (212) 728-8727.

Very truly yours,

/s/ Rita M. Molesworth

Rita M. Molesworth

cc:  Jennifer Magro
     Gabriel Acri
     Jennifer Monick, Securities and Exchange Commission