-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WenZTK9/F/dd6OFwJochnLP5MRjFhpPP+A95n4nuJhJn5gviaipSi3nbTu5n+YRm
 DG7fQImUmUFp4cjG9cw8gw==

<SEC-DOCUMENT>0001451786-08-000001.txt : 20081210
<SEC-HEADER>0001451786-08-000001.hdr.sgml : 20081210
<ACCEPTANCE-DATETIME>20081210170643
ACCESSION NUMBER:		0001451786-08-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20081210
EFFECTIVENESS DATE:		20081210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tailwinds Portfolio, LP
		CENTRAL INDEX KEY:			0001451786
		IRS NUMBER:				263360152
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-124999
		FILM NUMBER:		081241630

	BUSINESS ADDRESS:	
		STREET 1:		6995 UNION PARK CENTER
		STREET 2:		SUITE 320
		CITY:			COTTONWOOD HEIGHTS
		STATE:			UT
		ZIP:			84047
		BUSINESS PHONE:		801-652-8011

	MAIL ADDRESS:	
		STREET 1:		6995 UNION PARK CENTER
		STREET 2:		SUITE 320
		CITY:			COTTONWOOD HEIGHTS
		STATE:			UT
		ZIP:			84047
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001451786</cik>
        <entityName>Tailwinds Portfolio, LP</entityName>
        <issuerAddress>
            <street1>6995 UNION PARK CENTER</street1>
            <street2>SUITE 320</street2>
            <city>COTTONWOOD HEIGHTS</city>
            <stateOrCountry>UT</stateOrCountry>
            <zipCode>84047</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>801-652-8011</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DE</jurisdictionOfInc>
        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2008</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kyle</firstName>
                <middleName>Thomas</middleName>
                <lastName>Winther</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6995 Union Park Center</street1>
                <street2>Suite 320</street2>
                <city>Cottonwood Heights</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84047</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brett</firstName>
                <middleName>Lynn</middleName>
                <lastName>Eliason</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6995 Union Park Center</street1>
                <street2>Suite 320</street2>
                <city>Cottonwood Heights</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84047</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>No Aggregate Net Asset Value</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>250000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Marathon Capital, LLC</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>6995 Union Park Center</street1>
                    <street2>Suite 320</street2>
                    <city>Cottonwood Heights</city>
                    <stateOrCountry>UT</stateOrCountry>
                    <zipCode>84047</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>UT</state>
                    <state>LA</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>Tailwinds Portfolio, LP</issuerName>
                <signatureName>Kyle T. Winther</signatureName>
                <nameOfSigner>Kyle T. Winther</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2008-12-10</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----