July 6, 2006

Mr. Steve Jacobs

Accounting Branch Chief

United States Security & Exchange Commission

Washington, D.C. 20549

Mail Stop 4561

Re: File No.: 0-49767

Dear Mr. Jacobs:

We have read Item 4.02 of Form 8-K of MLM Index Fund (File No. 0-49767 dated June 29, 2006 and we agree with the statements concerning our Firm contained therein.

Sincerely,

GRANT THORNTON,LLP

60 Broad Street

New York, NY  10004

T 212.422.1000

F 212.422.0144

W www.grantthorton.com

Grant Thorton LLP

US member of Grant Thorton International