EVEREST | |
199 S. LOS ROBLES AVENUE, SUITE 200 - PASADENA, CALIFORNIA 91101 | |
TEL (626) 585-5920 - FAX (626) 585-5929 |
June 18, 2009
Via Facsimile: (202) 772-9203
and submitted via EDGAR
Melissa Duru, Special Counsel
Office of Mergers and Acquisitions
Securities and Exchange Commission
Station Place, 100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | Concord Milestone Plus, L.P. (the “Partnership”) |
PREN14A filed May 22, 2009,
by Everest Properties, LLC and Everest Management, LLC
File No. 1-16757
Dear Ms. Duru:
After filing the response letter and revised solicitation statement, we noticed that the revision-marked version of the solicitation did not get produced correctly, which incorrect version carried through into the EDGAR filing software we use.
We have re-filed the revised solicitation statement and apologize for any inconvenience this error may have caused.
Very truly yours,
/s/
Christopher K. Davis
Vice President and General Counsel