-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Gg7FmCOsjm0uVTgm3mFD3mDDUq8xYbelrjp8jtKmwS6ysidmQ4iuMxowrDGcUqtk 9ZCUau36cLx1NHWaAoCM0g== 0000000000-05-034790.txt : 20060831 0000000000-05-034790.hdr.sgml : 20060831 20050707191232 ACCESSION NUMBER: 0000000000-05-034790 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050707 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CONCORD MILESTONE PLUS L P CENTRAL INDEX KEY: 0000808460 STANDARD INDUSTRIAL CLASSIFICATION: LESSORS OF REAL PROPERTY, NEC [6519] IRS NUMBER: 521494615 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 5200 TOWN CENTER CIR STREET 2: 4TH FLOOR CITY: BOCA RATON STATE: FL ZIP: 33486 BUSINESS PHONE: 4073949260 LETTER 1 filename1.txt July 7, 2005 Via Facsimile (925) 871-4046 and U.S. Mail Chip Patterson Vice President and General Counsel MacKenzie Patterson Fuller, Inc. 1640 School Street Moraga, CA 94556 RE: Concord Milestone Plus, LP Amended Schedule TO-T filed June 24, 2005 by Sutter Opportunity Fund 3, LLC, Sutter Opportunity Fund 3 (TE), LLC, SCM Special Fund, LLC, MacKenzie Patterson Fuller, Inc., Robert E. Dixon, and C.E. Patterson File No. 005-40562 Ladies and Gentlemen: We note your response to each of our prior comments regarding Mr. Patterson`s inclusion in the Schedule TO-T as a bidder but his absence from the Offer to Purchase as a purchaser. We do not agree with the analysis and conclusion set forth in your response letters. We have reviewed the arguments in support of your position that Mr. Patterson may be a bidder in the Schedule TO-T while not being a purchaser in the Offer to Purchase. Because Mr. Patterson is a bidder in the tender offer, he is also deemed to be a purchaser, and should appear as such, in the Offer to Purchase. While the staff of the Division of Corporation Finance will not undertake any further review of the Schedule TO-T at this time, the staff comments described above remain outstanding. Please direct any questions to me at (202) 551-3619. You may also contact me via facsimile at (202) 772-9203. Sincerely, Daniel F. Duchovny Attorney-Advisor Office of Mergers & Acquisitions ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----