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8-K - Altegris QIM Futures Fund, L.P.efc11-85_fm8k.htm
Exhibit 16.1
 
 
 
 
 
 

 
January 31, 2011
 
 

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
 
 

 
Commissioners:

 
We have read Altegris QIM Futures Fund, L.P.'s statements included under Item 4.01 of its Form 8-K filed on February 1, 2011 and we agree with such statements concerning our firm.



Spicer Jeffries LLP