<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>letter.txt
<DESCRIPTION>SMITH BARNEY WESTPORT FUTURES FUND L.P.
<TEXT>
PricewaterhouseCoppers LLP

                                                     PricewaterhouseCoopers LLP
                                                     1177 Avenue of the Americas
                                                     New York   NY 10036
                                                     Telephone (646) 471 4000
                                                     Facsmile  (813) 286 6000


March 17, 2004

Securities and Exchange
Commission 450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Smith Barney Westport Futures Fund L.P.

Commissioners:

We have  read  the  statements  made by  Citigroup  Managed  Futures  LLC  (copy
attached),  which we understand will be filed with the Commissions,  pursuant to
Item 9 Form 10- K, as part of the  Fund's  Form 10-K  report  for the year ended
December 31, 2003.


Very truly yours,

/s/ PricewaterhouseCoopers LLP
    PricewaterhouseCoopers LLP


</TEXT>
</DOCUMENT>