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RESPONSE LETTER

June 28, 2005

Mr. Howard Efron

Staff Accountant

United States Securities and

Exchange Commission

450 Fifth Street, N.W.

Washington, DC  20549

     RE:
     IDS Managed Futures, L.P.

     Amended Form 10-K for the fiscal year ended December 31, 2004

     File No. 0-16515

Dear Mr. Efron,

We have amended the Form 10-K for the fiscal year ended December 31, 2004 for IDS Managed Futures, L.P. to include the firm name of
the accountants as well as the city and state of the office that performed the audit for KPMG LLP on the Report of Independent
Registered Public Accounting Firm in Exhibit 13.01.  We have obtained a manually signed audit report from our auditors in accordance
with Rule 302 of Regulation S-T

In addition, we have included the financial statements for IDS Managed Fund LLC in Exhibit 13.02.

We acknowledge that

     *
     CIS
        Investments, Inc. is responsible for the adequacy and accuracy of the
        disclosure in the filings;

     *
     SEC staff
        comments or changes to disclosure in response to SEC staff comments do
        not foreclose the Commission from taking any action with respect to the
        filings; and

     *
     CIS
        Investments, Inc. may not assert SEC staff comments as a defense in any
        proceedings initiated by the Commission or any person under the federal
        securities laws of the United States.

The amended 10-K has been filed with EDGAR accordingly.

     By: /s/ Shaun O'Brien

     Shaun O'Brien

        Chief Financial Officer

        CIS Investments, Inc.

        June 28, 2005