Mackenzie Capital Management SC TO-T/A Third party tender offer statement (amended)

October 24, 2016Via Facsimile and EDGAR

Daniel Duchovny

Special Counsel

Division of Corporate Finance

Office of Mergers & Acquisitions

Securities and Exchange Commission

Washington, D.C. 20549-3628

Re: United Development Funding IV

Schedule TO-T

Filed October 11, 2016 by SCM Special Fund 3, LP

File No. 005-87401

Dear Mr. Duchovny:

We are responding to the comments in your letter dated October 21, 2016, regarding the above-referenced filing.  Set forth below are our responses numbered to correspond to your numbered comments.

1. We apologize for this oversight.  We are amending the Schedule TO with this disclosure concurrently herewith.

Sincerely,

/s/ Chip Patterson

Chip Patterson