fice United States Securities and Exchange Commission 3 World Financial Center Room 4300 New York, NY 10281 Re: D.B. Zwim & Co., L.P. Dear Ms. Lackey: FRIED FRANK • On behalf of our client, D.B. Zwim & •..; L.P. ("DBZ"), pursuant to the November 14 and 21, 2006 confidentiality letters betwe the