0000865549-10-000011.txt : 20121023 0000865549-10-000011.hdr.sgml : 20121023 20101124101613 ACCESSION NUMBER: 0000865549-10-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATLAS FUTURES FUND LIMITED PARTNERSHIP CENTRAL INDEX KEY: 0000865549 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 510380494 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 505 BROOKFIELD DRIVE CITY: DOVER STATE: DE ZIP: 19901 BUSINESS PHONE: 800-331-1532 MAIL ADDRESS: STREET 1: 505 BROOKFIELD DRIVE CITY: DOVER STATE: DE ZIP: 19901 CORRESP 1 filename1.txt THE SCOTT LAW FIRM, LTD. 201 West Lake Street, Suite 243 Chicago, IL 60606 (312) 957-5553 wscott@wscottlaw.com November 23, 2010 Filed via EDGAR US Securities And Exchange Commission Division Of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549-7010 Attn: Adam F. Turk Re: Atlas Futures Fund, Limited Partnership (the "Issuer") Registration Statement on Form S-1 Filed October 29, 2010 File No. 333-170235 Ladies and Gentlemen, We have reproduced below the comments provided in your letter to the Issuer of November 22, 2010, and have supplied their response immediately following the comments. General 1. We note that there are outstanding comments on your Form 10-K for the fiscal year ended December 31, 2010. Please be advised that we are not in a position to clear your Registration Statement on Form S-1, until we have completed our review of your Form 10-K. Response: We have responded to such outstanding comments by filing a response letter as correspondence on EDGAR. 2. We note that there are outstanding comments on your Post-Effective Amendment on Form S-1, filed on June 29, 2010. Please provide a response to these comments prior to the effectiveness of this Form S-1. Response: We have responded to such outstanding comments by filing a response letter as correspondence on EDGAR. We are available to amplify or clarify any response. Very truly yours, /s/ William S. Scott William Sumner Scott For the Firm WSS/lf cc: Ashley Capital Management, Inc. General Partner