8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8 – K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  August 14, 2006

Refco Public Commodity Pool, L.P.

(Exact name of registrant as specified in its charter)

Delaware	000-50565	90-0080448
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)

c/o RefcoFund Holdings, LLC

One World Financial Center

200 Liberty Street – Tower A

New York, New York  10281

(Address of principal executive offices)

(212) 693-7000

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a- 12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange  Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events.

Current Status of Fund Operations.

PlusFunds Group, Inc. (“PlusFunds”) ceased providing investment management services to the SPhinX Managed Futures Fund SPC and its related entities (the “SPhinX Funds”) as of July 31, 2006. PlusFunds has further announced that it has entered into an extension of the wind-down agreement with the SPhinX Funds, whose insolvency proceedings are pending in the Cayman Islands under the control of the Joint Official Liquidators (“JOLs”). The Extension Agreement will allow PlusFunds to continue providing non-investment-related services to the SPhinX Funds through August 15, 2006, but may be mutually extended. The United States Bankruptcy Court for the Southern District of New York approved the extension of the wind-down agreement by order entered on July 31, 2006.

Item 9.01. Financial Statements and Exhibits

(d)          Exhibits

99.1Notice to Investors dated August 14, 2006 by Refco Public Commodity Pool, L.P.

99.2Notice to Investors dated August 7, 2006 by PlusFunds Group, Inc.

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Refco Public Commodity Pool, L.P.
	By:	RefcoFund Holdings, LLC, as General Partner
	(Registrant)
	By:	/s/ Robert I. Shapiro
Date: August 14, 2006	Name:  Robert I. Shapiro
	Title:  President and Manager

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EX-99.1

Exhibit 99.1

Refco Public Commodity Pool, L.P.

c/o RefcoFund Holdings, LLC
One World Financial Center
200 Liberty Street – Tower A
New York, New York  10281

August 14, 2006

Re:  Update on Current Status of Fund Operations

Dear Investor:

I am writing to inform you of certain further recent developments concerning your investment in the Refco Public Commodity Pool, LP (the “Fund”).

As previously announced in the notice dated July 11, 2006, PlusFunds Group, Inc. (“PlusFunds”) ceased providing investment management services to the SPhinX Managed Futures Fund SPC and its related entities (the “SPhinX Funds”) as of July 31, 2006. PlusFunds has further announced that it has entered into an extension of the wind-down agreement with the SPhinX Funds, whose insolvency proceedings are pending in the Cayman Islands under the control of the Joint Official Liquidators (“JOLs”). The Extension Agreement will allow PlusFunds to continue providing non-investment-related services to the SPhinX Funds through August 15, 2006, but may be mutually extended. The United States Bankruptcy Court for the Southern District of New York approved the extension of the wind-down agreement by order entered on July 31, 2006. Please see the attached notice from PlusFunds regarding these events.

We continue to work with the Fund’s legal counsel to investigate various liquidation options, to monitor the SPhinX Fund matters discussed above, and to take any appropriate actions to recover losses. We will provide you with additional information as it arises.

If you have any questions regarding any of the aforementioned developments, please do not hesitate to contact your financial adviser.

Sincerely,

Robert I. Shapiro

President and Manager

RefcoFund Holdings, LLC

EX-99.2

Exhibit 99.2

August 7, 2006

Dear Investor,

We write to advise you regarding matters related to PlusFunds Group, Inc. (“PlusFunds”), and the SPhinX Funds. PlusFunds has informed the Securities and Exchange Commission (the “SEC”) that, subject to the SEC’s approval, PlusFunds intends to deregister as an investment adviser as soon as possible. PlusFunds ceased providing investment management services to the SPhinX Funds at close of business July 31, 2006.

PlusFunds has entered into an extension of the wind-down agreement with the Cayman Islands-domiciled SPhinX Funds, whose insolvency proceedings are pending in the Cayman Islands under the control of the Joint Official Liquidators (“JOLs”). The Extension Agreement will allow PlusFunds to continue providing non-investment-related services to the SPhinX Funds through August 15, 2006 but may be mutually extended. The United States Bankruptcy Court for the Southern District of New York approved the extension of the wind-down agreement by order entered on July 31, 2006.

Please direct inquiries regarding the Cayman Islands-domiciled SPhinX Funds to the JOLs, Mr. Kenneth Krys and Mr. Christopher Stride, at RSM Cayman Islands, Commerce House, 2nd Floor, Dr. Roy’s Drive, P.O. Box 1370GT, Grand Cayman, Cayman Islands; Tel. (345) 949-7100; Fax (345) 949-7120; e-mail Kenneth.Krys@rsmi.com or Chris.Stride@rsmi.com. Alternatively, you may contact the JVLs’ financial adviser, Mr. Albert Conly, FTI Consulting, Inc., 2001 Ross Avenue, Suite 400, Dallas, Texas 75225; Tel. 214-397-1604; Fax 214-397-1790; e-mail Albert.Conly@FTIConsulting.com.

Please direct inquiries regarding SPhinX Investment Fund L.P. (“SIF LP”) to Nicholas Smithberg, Esq., Kronish Lieb Weiner & Hellman LLP, 1114 Avenue of the Americas, New York, New York 10036; Tel. (212) 479-6393; Fax (212) 479-6275; e-mail: nsmithberg@kronishlieb.com. The Kronish, Lieb firm is counsel to Carroll Services LLC, the voluntary liquidator for SIF LP.

Thank you for your long-standing patience and support.

Sincerely yours,

PlusFunds Group, Inc.

PlusFunds Group, Inc.
1500 Broadway, 11th floor
New York, NY 10036
www.plusfunds.com
Tel: (212) 653-1903
Fax: (212) 653-1970