EXHIBIT 31.2

                                 CERTIFICATIONS


I, Patrick Kirse, Treasurer and Controller of CM Plus Corporation, the General
Partner of the Partnership, certify that:

(1)      I have reviewed this quarterly report on Form 10-QSB of Concord
         Milestone Plus, L.P.;

(2)      Based on my knowledge, this quarterly report does not contain any
         untrue statement of a material fact or omit to state a material fact
         necessary to make the statements made, in light of the circumstances
         under which such statements were made, not misleading with respect to
         the period covered in this quarterly report;

(3)      Based on my knowledge, the financial statements and other financial
         information included in this quarterly report, fairly present in all
         material respects the financial condition, results of operations and
         cash flows of the small business issuer as of, and for, the periods
         presented in this quarterly report;

(4)      The small business issuer's other certifying officer and I are
         responsible for establishing and maintaining disclosure controls and
         procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)
         for the small business issuer's and we have:

          a)   designed such disclosure controls and procedures or caused such
               disclosure controls and procedures to be designed under our
               supervision to ensure that material information relating to the
               small business issuer's, including its consolidated subsidiaries
               is made known to us by others within those entities, particularly
               during the period in which this quarterly report is being
               prepared;

          b)   evaluated the effectiveness of the small business issuer's
               disclosure controls and procedures and presented in this
               quarterly report our conclusions about the effectiveness of the
               disclosure controls and procedures, as of the end of the period
               covered by this quarterly report based on such evaluation; and

          c)   disclosed in this quarterly report any change in the small
               business issuer's internal control over financial reporting that
               occurred during the small business issuer's most recent fiscal
               quarter that has materially affected, or is reasonably likely to
               materially affect, the small business issuer's internal control
               over financial reporting; and

(5)      The small business issuer's other certifying officer and I have
         disclosed, based on our most recent evaluation of internal control over
         financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or
         persons performing the equivalent function):

          a)   all significant deficiencies and material weaknesses in the
               design or operation of internal controls over financial reporting
               which are reasonably likely to adversely affect the small
               business issuer's ability to record, process, summarize and
               report financial information; and

          b)   any fraud, whether or not material, that involves management or
               other employees who have a significant role in the small business
               issuer's internal controls over financial reporting.


                                               By:   CM Plus Corporation,
                                                     General Partner

DATE: 8/11/03                                  /s/ Patrick Kirse
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                                               Patrick Kirse
                                               Treasurer and Controller




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