Exhibit 23.1


FRANK L. SASSETTI & CO.
CERTIFIED PUBLIC ACCOUNTANTS
www.flsassetti.com



October 20, 2006

Securities and exchange Commission
Washington, DC  20549

Ladies and Gentlemen,

We were previously principal accountants for Providence Select Fund, Limited
Partnership and, under the date of August 11, 2006, we reported on the
financial statement of Providence Select Fund, Limited Partnership as of
June 30, 2006 and for the six months then ended.  On October 19, 2006, our
appointment as principal accountants was terminated.  We have read Providence
Select Fund, Limited Partnership's statements included under Item 4.01 (a) of
its Form 8-K and we agree with such statements included in paragraphs (a)(i),
(a)(ii), (a)(iii), (a)(iv) and (a)(vi), except that we are not in a position
to agree or disagree with Providence Select Fund, Limited Partnership's
statements contained in paragraphs (a)(v) and (b).

Sincerely,

/s/ Frank L. Sassetti & Co.
FRANK L. SASSETTI & CO.






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