UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): ~~November~~December 161, 2016

LV FUTURES FUND L.P.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS 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 54.0201. ~~Departure~~Changes ofin ~~Directors~~Registrant’s orCertifying ~~Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers~~Accountant.

~~The~~(a) ~~Registrant~~On ~~does~~December 1, ~~not~~2016, ~~have~~the Board aof ~~board~~Directors of ~~directors.~~Ceres ~~The~~Managed ~~Registrant’s~~Futures LLC (the “General Partner”), the general partner, ~~Ceres~~of ~~Managed~~LV Futures ~~LLC~~Fund L.P. (the “~~General Partner~~Registrant”), dismissed Deloitte & Touche LLP (“Deloitte”) as the isregistered ~~managed~~public byaccounting afirm ~~board~~for the Registrant, effective as of ~~directors.~~the close of business on the day the Registrant’s audited financial statements for the 2016 fiscal year end are filed, which is expected to be on or before March 31, 2017.

~~Effective~~The ~~November~~audit reports of Deloitte on the Registrant’s financial statements as of and for the two most recent fiscal years (ending December 1631, ~~2016~~2015 and December 31, ~~Matthew~~2014) R.did ~~Graver~~not ~~was~~contain ~~appointed~~an asadverse opinion or a ~~director~~disclaimer of ~~the~~opinion, ~~General~~nor ~~Partner~~were they qualified or modified as to uncertainty, audit scope or accounting principles.

~~Matthew~~During ~~R. Graver, age 48, has been a director of~~ the ~~General~~Registrant’s ~~Partner~~two ~~and~~most ~~listed~~recent asfiscal ayears ~~principal~~(ending ~~since November 2016. Since January 2008, Mr.~~December ~~Graver has served as Managing Director of Morgan Stanley Investment Management~~31, a2015 ~~financial services firm,~~ and ~~Chief Operating Officer for Morgan Stanley AIP Fund of Hedge Funds~~December 31, a2014) ~~business~~and ~~unit~~during ~~offering~~the ~~managed portfolios of hedge funds.~~period ~~Since~~from ~~November~~the ~~2015,~~end ~~Mr. Graver has been listed as a principal and director~~ of ~~Morgan~~the ~~Stanley~~most ~~AIP~~recently ~~Cayman~~completed GPfiscal ~~Ltd.,~~year athrough ~~commodity~~the ~~pool~~date ~~operator.~~of ~~From~~this ~~January~~Form ~~2005 to January 2008~~8-K, ~~Mr. Graver~~there ~~served~~were asno ~~Executive~~disagreements ~~Director~~between ofthe ~~Morgan~~Registrant ~~Stanley Investment Management~~ and ~~from~~Deloitte ~~August~~on ~~2003~~any tomatter ~~January 2005, Mr. Graver served as Vice President~~ of ~~Morgan~~accounting ~~Stanley~~principles ~~Investment~~or ~~Management. From August 2003 to January 2008~~practices, ~~Mr. Graver’s~~financial ~~primary~~statement ~~responsibilities~~disclosure ~~included serving as Head~~or ofauditing ~~Operational~~scope ~~Due~~or ~~Diligence~~procedure, ~~for Morgan Stanley AIP Fund of Hedge Funds in~~ which ~~role~~disagreements, heif ~~oversaw~~not ~~due~~resolved ~~diligence~~to ~~into~~the ~~operational~~satisfaction ~~factors~~ of ~~alternative~~Deloitte, ~~investment~~would ~~entities.~~have ~~From~~caused ~~July~~it ~~1997~~ to ~~July~~make ~~2003,~~a ~~Mr. Graver~~reference ~~was~~to ~~employed~~the ~~by PricewaterhouseCoopers~~subject ~~LLP,~~matter anthereof ~~international~~in ~~auditing~~its ~~and~~report ~~professional~~on ~~services~~the ~~firm,~~financial ~~where~~statements heof ~~served~~the asRegistrant ~~a senior audit manager and was responsible~~ for ~~managing~~such ~~independent audits of financial services firms~~periods. During ~~From~~the ~~June~~Registrant’s ~~1993~~two tomost ~~June~~recent ~~1997, Mr. Graver~~fiscal ~~was~~years ~~employed~~(ending ~~by PNC Bank~~December 31, a2015 ~~bank offering consumer~~ and ~~corporate services~~December 31, ~~where~~2014) ~~he served as a mutual fund accounting manager~~ and ~~was~~during ~~responsible~~the ~~for~~period ~~managing~~from anthe ~~accounting~~end ~~team~~of ~~that~~the ~~performed~~most ~~daily~~recently ~~accounting~~completed ~~functions~~fiscal ~~and valuation~~year ~~calculations~~through ~~for~~the adate ~~group~~ of ~~mutual~~this ~~funds.~~Form ~~From July 1989 through June 1993~~8-K, ~~Mr. Graver~~there ~~was~~were ~~employed by Coopers & Lybrand LLP, a predecessor accounting firm to PricewaterhouseCoopers LLP, where he was a senior audit associate~~no ~~and~~“reportable ~~was~~events” ~~responsible~~(as ~~for~~defined ~~performing audits of financial services firms. Mr. Graver earned his Bachelor of Science degree~~ in ~~Accounting~~Regulation inS-K ~~May 1989 from Pennsylvania State University and Masters of Business Administration from Villanova University in May 2002~~Item 304(a)(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:


Exhibit Number		Description

16.1		Letter from Deloitte & Touche LLP, dated December 7, 2016.

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: ~~November~~December 187, 2016

Filing Compare · LV Futures Fund L.P.