CORRESP 1 filename1.txt ATLAS FUTURES FUND, LIMITED PARTNERSHIP 5914 N. 300 West Fremont, IN 46737 (260) 833-1306 facsimile (260) 833-4411 August 24, 2012 Ms. Sonia G. Barros, Esq. Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Atlas Futures Fund, Limited Partnership File No. 333-170235 Dear Ms. Barros, We hereby request acceleration of the above referenced Registration Statement on Form S-1 to 12:00 P.M. Eastern Standard Time on Monday, August 27, 2012, or as soon thereafter as practicable. We hereby acknowledge that: * should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; * the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and * the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States. Very truly yours, Atlas Futures Fund, Limited Partnership By: /s/ Michael Pacult Michael Pacult, President Ashley Capital Management, Inc. The General Partner