Exhibit (a)(3)











June 23, 2005



TO:          UNIT HOLDERS OF 1999 BROADWAY ASSOCIATES LIMITED PARTNERSHIP

SUBJECT:     OFFER TO PURCHASE UNITS

Dear Unit Holder:

As described in the enclosed Offer to Purchase and related Letters of
Transmittal (the "Offer") Sutter Opportunity Fund 3, LLC; Sutter Opportunity
Fund 3 (TE), LLC; MPF-NY 2005, LLC; MP Value Fund 7, LLC; MacKenzie Patterson
Special Fund 6, LLC; MacKenzie Patterson Special Fund 6-A, LLC; MP Value Fund 6,
LLC; MP Value Fund 8, LLC; MPF Flagship Fund (collectively the "Purchasers") are
offering to purchase up to 125 Units of limited partnership interest (the
"Units") in 1999 BROADWAY ASSOCIATES LIMITED PARTNERSHIP (the "Partnership") at
a cash purchase price equal to:

                                $16,250 per Unit
                                ----------------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in 1999 BROADWAY ASSOCIATES LIMITED PARTNERSHIP without the
usual transaction costs associated with market sales or partnership transfer
fees.

After carefully reading the enclosed Offer, if you elect to tender your Units,
mail (using the enclosed pre-addressed, postage paid envelope) or fax a duly
completed and executed copy of the Letter of Transmittal (printed on purple
paper) and change of address forms, and any other documents required by the
Letter of Transmittal, to the Depositary for the Offer at:

                        MacKenzie Patterson Fuller, Inc.
                               1640 School Street
                            Moraga, California 94556
                            Facsimile: (925) 631-9119


If you have any questions or need assistance, please call the Depository at
800-854-8357.

This Offer expires (unless extended) July 22, 2005