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): December 18, ~~2016~~2017

MORGAN STANLEY SMITH BARNEY SPECTRUM STRATEGIC L.P.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

Delaware

000-26280

13-3782225

(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~~Indicate ~~4.01.~~by ~~Changes~~check mark whether the registrant is an emerging growth company as defined in ~~Registrant’s~~Rule ~~Certifying~~405 ~~Accountant~~of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter.

~~(a)~~Emerging Ongrowth ~~December~~company ☐ 1, 2016, the Board of Directors of Ceres Managed Futures LLC (the “General Partner”), the general partner of Morgan Stanley Smith Barney Spectrum Strategic L.P. (the “Registrant”), dismissed Deloitte & Touche LLP (“Deloitte”) as the registered public accounting firm for the Registrant, effective as of 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.

~~The~~If ~~audit~~an ~~reports~~emerging ofgrowth ~~Deloitte~~company, onindicate ~~the~~by ~~Registrant’s~~check ~~financial~~mark ~~statements~~if ~~as of and for~~ the ~~two~~registrant ~~most recent~~has ~~fiscal~~elected ~~years~~not ~~(ending~~to ~~December 31,~~use ~~2015~~the ~~and~~extended ~~December~~transition ~~31,~~period ~~2014)~~for ~~did~~complying ~~not~~with ~~contain~~any annew ~~adverse opinion~~ or revised afinancial ~~disclaimer~~accounting ofstandards ~~opinion,~~provided ~~nor~~pursuant ~~were they qualified or modified as~~ to ~~uncertainty,~~Section 13(a) ~~audit~~of ~~scope~~the orExchange ~~accounting principles~~Act. ☐

~~During~~Item ~~the~~5.03. ~~Registrant’s~~Amendments ~~two~~to ~~most~~Articles ~~recent fiscal years (ending December 31, 2015 and December 31, 2014) and during the period from the end~~ of ~~the~~Incorporation ~~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,~~Bylaws; ~~financial~~Change ~~statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused it to make a reference to the subject matter thereof~~ in ~~its~~Fiscal ~~report on the financial statements of the Registrant for such periods~~Year. 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 in Regulation S-K Item 304(a)(1)(v)).

~~The~~As ~~General~~of ~~Partner~~December 8, on2017, ~~behalf~~Ceres ofManaged ~~the~~Futures ~~Registrant~~LLC, ~~has~~the ~~provided Deloitte~~general ~~with~~partner ~~a copy~~ of the ~~foregoing~~Registrant, ~~disclosures~~amended and ~~has~~restated ~~requested~~the ~~that~~Registrant’s ~~Deloitte~~limited ~~furnish~~partnership agreement itmade ~~with~~as aof ~~letter~~May 27, ~~addressed~~1994, towhich ~~the~~was ~~Securities~~previously amended and ~~Exchange~~restated ~~Commission~~as ~~stating~~of ~~whether~~May 31, it1998, February 28, ~~agrees~~2000, April 25, ~~with~~2005, April 2, ~~the~~2007 ~~statements~~and ~~made~~January 1, by2016, ~~the~~in ~~Registrant~~order ~~set~~to ~~forth~~reflect changes required ~~above. A~~to ~~copy~~conform ofto ~~Deloitte’s~~the ~~letter~~rules ~~dated~~governing ~~December~~federal 7,tax ~~2016~~audits isof ~~filed~~entities that are treated as ~~Exhibit~~partnerships 16for U.1S. tofederal ~~this~~income ~~Form~~tax ~~8-K~~purposes.

~~(b)~~A Oncopy ~~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~~Sixth ~~two~~Amended ~~most recent fiscal years (ending December 31, 2015~~ and ~~December~~Restated ~~31,~~Limited ~~2014)~~Partnership ~~and~~Agreement ~~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~~is ~~statements,~~filed orherewith ~~any matter that was either the subject of a “disagreement,”~~ as ~~defined~~Exhibit ~~in Item 304(a)(~~3.1~~)(iv)~~ ~~of Regulation S-K~~ and ~~the~~incorporated ~~instructions~~herein ~~thereto,~~by ~~or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K~~reference.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

The following ~~exhibits~~exhibit ~~are~~is filed herewith. ~~as part of this report:~~

ExhibitNumber		Description
Exhibit No.		Description
16.1		Letter from Deloitte & Touche LLP, dated December 7, 2016.
3.1		Sixth Amended and Restated Limited Partnership Agreement of the Registrant, dated as of December 8, 2017.

2SIGNATURES

~~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.

~~Pursuant~~MORGAN toSTANLEY ~~the~~SMITH ~~requirements~~BARNEY ofSPECTRUM ~~the~~STRATEGIC ~~Securities~~L.P. ~~Exchange~~By: ~~Act~~Ceres ofManaged ~~1934~~Futures LLC, ~~the~~General ~~registrant~~Partner ~~has~~By: ~~duly~~/s/ ~~caused~~Patrick ~~this~~T. ~~report~~Egan toPatrick beT. ~~signed~~Egan onPresident ~~its~~and ~~behalf by the undersigned hereunto duly authorized.~~ Director

~~MORGAN STANLEY SMITH BARNEY SPECTRUM STRATEGIC L.P. By~~Date: ~~Ceres~~December ~~Managed Futures LLC~~11, ~~General~~2017 ~~Partner By: /s/ Patrick T. Egan Patrick T. Egan President and Director~~

Date: December 7, 2016

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