UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~WASHINGTON~~Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

~~PURSUANT TO~~Pursuant ~~SECTION~~to Section 13 ORor 15(d)

OFof ~~THE~~the ~~SECURITIES~~Securities ~~EXCHANGE~~Exchange ~~ACT~~Act OFof 1934

Date of Report (Date of earliest event reported): ~~December 1~~February 22, ~~2016~~2017

LV FUTURES FUND L.P.

(~~EXACT~~Exact ~~NAME~~name OFof ~~REGISTRANT~~registrant ASas ~~SPECIFIED~~specified INin ~~ITS~~its ~~CHARTER~~charter)

Delaware

000-53114

20-8529012

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

c/o Ceres Managed Futures LLC

522 Fifth Avenue

New York, New York 10036

(Address and Zip Code of principal executive offices)

Registrant’s telephone number, including area code: (855) 672-4468

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 41.01. ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant~~Definitive Agreement.

~~(a)~~ On ~~December~~February 122, ~~2016~~2017, ~~the Board of Directors of~~ Ceres Managed Futures LLC ~~(the “General Partner”)~~, the general partner of LV Futures Fund L.P. (the “Registrant”), ~~dismissed~~Morgan ~~Deloitte &~~Stanley ~~Touche~~Smith ~~LLP~~Barney TT II, LLC (the “~~Deloitte~~Trading Company”) asand ~~the registered~~Transtrend ~~public~~B.V., ~~accounting~~a ~~firm~~Dutch ~~for~~limited ~~the~~liability ~~Registrant~~company (“Transtrend”), ~~effective~~entered asinto ofan amendment (the ~~close~~“Amendment”) ofto ~~business on~~ the ~~day~~amended ~~the~~and ~~Registrant’s~~restated ~~audited~~advisory ~~financial~~agreement, ~~statements~~effective ~~for~~as ~~the~~of ~~2016~~November 1, ~~fiscal~~2015 ~~year~~(the ~~end~~“Agreement”), ~~are~~pursuant ~~filed,~~to which isTranstrend ~~expected~~trades toa beportion onof orthe ~~before~~Trading ~~March~~Company’s 31(and, ~~2017.~~indirectly, the Registrant’s) assets in futures interests.

~~The~~Pursuant ~~audit~~to ~~reports~~the ofAmendment, ~~Deloitte~~with oneffect from January 1, 2017, the ~~Registrant’s~~monthly ~~financial~~management ~~statements~~fee aspayable ofto Transtrend by the Trading Company (and, ~~for~~indirectly, the ~~two~~Registrant) ~~most~~is ~~recent~~1/12th ~~fiscal~~of ~~years~~0.85% (~~ending December 31,~~a ~~2015~~0.85% ~~and~~annual ~~December 31, 2014~~rate) ~~did~~of ~~not~~the ~~contain~~Assets an(as ~~adverse~~defined ~~opinion~~in orthe aAgreement) ~~disclaimer~~allocated to Transtrend as of ~~opinion,~~the ~~nor~~first ~~were~~day ~~they~~of ~~qualified~~each ormonth. ~~modified~~In asall toother ~~uncertainty,~~respects ~~audit~~the ~~scope~~Agreement remains orunchanged ~~accounting~~and ~~principles~~of full force and effect.

~~During~~The ~~the~~Amendment Registrant’s two most recent fiscal years (ending December 31, 2015 and December 31, 2014) and during the period from the end of the most recently completed fiscal year through the date of this Form 8-K, there were no disagreements between the Registrant and Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the ~~satisfaction~~Agreement ofis ~~Deloitte,~~filed ~~would~~herewith have caused it to make a reference to the subject matter thereof in its report on the financial statements of the Registrant for such periods. During the Registrant’s two most recent fiscal years (ending December 31, 2015 and December 31, 2014) and during the period from the end of the most recently completed fiscal year through the date of this Form 8-K, there were no “reportable events” (as ~~defined~~Exhibit ~~in Regulation S-K Item 304(a)(~~10.1~~)(v))~~.

The General Partner, on behalf of the Registrant, has provided Deloitte with a copy of the foregoing disclosures and has requested that Deloitte furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Registrant set forth above. A copy of Deloitte’s letter dated December 7, 2016 is filed as Exhibit 16.1 to this Form 8-K.

(b) On December 1, 2016, the Board of Directors of the General Partner, on behalf of the Registrant, approved the engagement of Ernst & Young LLP (“EY”) as the independent registered public accounting firm for the Registrant. During the Registrant’s two most recent fiscal years (ending December 31, 2015 and December 31, 2014) and the interim period prior to engaging EY, neither the Registrant, the General Partner, nor anyone on their behalf, consulted EY, on behalf of the Registrant, regarding the application of accounting principles to a specified transaction (either completed or proposed), the type of audit opinion that might be rendered on the Registrant’s financial statements, or any matter that was either the subject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K and the instructions thereto, or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

The following exhibits are filed as part of this report:

ExhibitNumber		Description
Exhibit Number		Description
16.1		Letter from Deloitte & Touche LLP, dated December 7, 2016.
10.1		Amendment to the Amended and Restated Advisory Agreement, effective as of January 1, 2017, among Morgan Stanley Smith Barney TT II, LLC, Ceres Managed Futures LLC and Transtrend B.V.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


LV FUTURES FUND L.P.

By:		Ceres Managed Futures LLC,
		General Partner

By:		/s/ Patrick T. Egan
		Patrick T. Egan
		President and Director

Date: ~~December~~February 727, ~~2016~~2017

Filing Compare · LV Futures Fund L.P.