Exhibit (a)(4)



















November 16, 2005                               To obtain a copy of our Offer or
                                                the Letter of Transmittal, visit
                                                our   website   at  www.mpfi.com
                                                (click on MPF Tenders)






TO:          UNIT HOLDERS OF U.S. REALTY PARTNERS LIMITED PARTNERSHIP

SUBJECT:     AMENDED AND EXTENDED OFFER TO PURCHASE UNITS AT $4.50 PER UNIT

Dear Unit Holder:

We are amending the Offer to Purchase and related Letters of Transmittal sent to
you October 17, 2005 (the  "Offer")  made by the  Purchasers  (as defined in the
Offer), who are offering to purchase up to 275,000 Units of limited  partnership
interest  (the  "Units")  in  U.S.  REALTY  PARTNERS  LIMITED  PARTNERSHIP  (the
"Partnership").

      The Purchasers are extending the Expiration Date to December 6, 2005

As of the date  hereof,  a total of 10,380  Units of the  Partnership  have been
tendered  by  securities  holders  and not  withdrawn.  No other Units have been
tendered to date.  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 yellow 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.  If you need a copy of our Offer or the Letter of Transmittal, the
most  current  version  can  be  obtained  from  the  SEC's  EDGAR  database  at
www.sec.gov or our website at www.mpfi.com  (click on MPF Tenders).  If you have
already  submitted  a Letter of  Transmittal,  and you  still  wish to sell your
Units,  there is no need to do anything as your Units are already  accounted for
by the  Purchasers.  You have the option to avoid proration and sell ALL or None
of your Units by checking the "All or None" option on the letter of transmittal.

This Offer expires (unless extended) December 6, 2005.