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 Atlas futures Fund, Limited
Partnership and, under the date of August 11, 2006, we reported on the
financial statement of Atlas Futures 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 Atlas Futures 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 Atlas futures 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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