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Ceres Tactical Systematic L.P. – ‘CORRESP’ from 4/2/10 – ‘COVER’

On:  Friday, 4/2/10, at 5:17pm ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  8/24/10   ·   Accession #:  899140-10-287

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/02/10  Ceres Tactical Systematic L.P.    CORRESP8/24/10    2:29K                                    Willkie Farr & Gallagher

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 2: COVER       Comment-Response or Cover Letter to the SEC         HTML     10K 
 1: CORRESP     Comment-Response or Other Letter to the SEC         HTML     18K 


COVER   —   Comment-Response or Cover Letter to the SEC


This is an HTML Document rendered as filed.  [ Alternative Formats ]



 C: 

Ceres Managed Futures LLC

55 East 59th Street - 10th Floor

New York, New York 10022

April 2, 2010

Mail Stop 3010

VIA EDGAR AND FEDEX

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington D.C. 20549

 

Attn: Ms. Karen J. Garnett

 

Assistant Director

Re:

Tactical Diversified Futures Fund L.P. (the “Partnership”)

Form 10-K for the fiscal year ended December 31, 2008 (“2008 Form 10-K”)

File No. 000-50718                                                                                         

Ladies and Gentlemen:

Pursuant to your comment letter dated March 4, 2010, the Partnership acknowledges that:

 

the adequacy and accuracy of the disclosure in its 2008 Form 10-K are the responsibility of the Partnership;

 

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Partnership’s 2008 Form 10-K; and

 

the Partnership represents that it will not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

* * * *

Please feel free to call the undersigned at (212) 559-5046 with any questions.

Very truly yours,

 

/s/ Jennifer Magro

 

Jennifer Magro

Chief Financial Officer

cc:

Rita M. Molesworth

Gabriel Acri

Lisa Eskenazi

Don Choi

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘CORRESP’ Filing    Date    Other Filings
Release Delayed to:8/24/10CORRESP,  UPLOAD
Filed on:4/2/108-K
3/4/10
12/31/0810-K
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Filing Submission 0000899140-10-000287   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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