SELECT TEN PLUS FUND LLC, DEL AM, 1999-01-15

SELECT TEN PLUS FUND LLC
DEL AM, 1999-01-15

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                                   January 15, 1999



Via EDGAR Transmission


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


         Re:      Select Ten Plus Fund, LLC
                  File Nos. 333-69843 and 811-09179


Dear Ladies and Gentlemen:

         The registration statement on Form N-1A filed via EDGAR on December 29,
1998,  on  behalf of Select  Ten Plus  Fund,  LLC,  did not  contain a  delaying
amendment.  Pursuant to Rule 473 of the  Securities  Act of 1933, the registrant
hereby  amends  the  registration  statement  on such  date or  dates  as may be
necessary to delay its effective date until the registrant  shall file a further
amendment  which  specifically  states  that the  registration  statement  shall
thereafter  become  effective in accordance  with Section 8(a) of the Securities
Act of 1933 or until the  registration  statement shall become effective on such
date as the Commission, acting pursuant to said Section 8(a), may determine.

         If you have any  questions  or  comments,  please  contact  me at (502)
582-7956,  Michael Berenson at (202) 965-8140,  or Magda El  Guindi-Rosenbaum at
(202) 965-8112.

                                                     Very truly yours,

                                                     /s/ Kevin L. Howard  

                                                     Kevin L. Howard



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