September 26, 2008

VIA EDGAR

Michael McTiernan, Special Counsel

Kristina Aberg, Attorney-Advisor

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Winton Futures Fund, LP (US)(File No. 000-53348) Form 10

Dear Michael and Kristina:

In connection with your letter of August 20, 2008 and the registration statement noted above, Winton Futures Fund, LP (US) (the “Registrant”) acknowledges the following:

1. the Registrant is responsible for the adequacy and accuracy of the disclosures in the filing;

2. staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3. the Registrant 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.

	Winton Futures Fund LP (US)
	By:	Altegris Portfolio Management, Inc. (dba APM Funds)

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