Citigroup Managed Futures LLC
                              731 Lexington Avenue
                                   25th Floor
                            New York, New York 10022



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:

Pursuant to your comment letter dated September 27, 2007, the Partnership
acknowledges that:

     o    the adequacy and accuracy of the disclosure in its 2006 Form 10-K and
          its Form 10-Q for the quarter ended June 30, 2007 is the
          responsibility of the Partnership;

     o    Staff comments or changes to disclosure in response to Staff comments
          do not foreclose the Commission from taking any action with respect to
          the Partnership's 2006 Form 10-K and its Form 10-Q for the quarter
          ended June 30, 2007; and

     o    the Partnership represents that it will 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.

                                    * * * *

Please feel free to call the undersigned at (212) 559-5046 with any questions.

Very truly yours,

/s/ Jennifer Magro

Jennifer Magro
Chief Financial Officer

cc:  Rita M. Molesworth
     Gabriel Acri
     Jennifer Monick, Securities and Exchange Commission