SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                             -----------------------

                                 Amendment No. 2
                                       to
                                   SCHEDULE TO

         Tender Offer Statement Pursuant to Section 14(d)(1) or 13(e)(1)
                     of the Securities Exchange Act of 1934
                               -------------------

                     US REALTY PARTNERS LIMITED PARTNERSHIP
                            (Name of Subject Company)

   MPF-NY 2005, LLC; MPF DEWAAY PREMIER FUND, LLC; MPF FLAGSHIP FUND 10, LLC;
MPF DEWAAY PREMIER FUND 2, LLC; MACKENZIE PATTERSON SPECIAL FUND 7, LLC; STEVEN
                   GOLD;AND MACKENZIE PATTERSON FULLER, INC.
                                    (Bidders)

                      UNITS OF LIMITED PARTNERSHIP INTEREST
                         (Title of Class of Securities)

                                 None or unknown
                      (CUSIP Number of Class of Securities)
                             -----------------------
                                                Copy to:
Christine Simpson                               Chip Patterson, Esq.
MacKenzie Patterson Fuller, Inc.                MacKenzie Patterson Fuller, Inc.
1640 School Street                              1640 School Street
Moraga, California  94556                       Moraga, California  94556
(925) 631-9100 ext.224                          (925) 631-9100 ext. 206

                     (Name, Address, and Telephone Number of
                    Person Authorized to Receive Notices and
                       Communications on Behalf of Bidder)

                            Calculation of Filing Fee

         Transaction                                           Amount of
         Valuation*                                            Filing Fee

         $1,237,500.00                                         $145.65

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 275,000 Units at a purchase price equal to $4.50 per Unit in cash.

[X]      Check box if any part of the fee is offset as provided by Rule
         0-11(a)(2) and identify the filing with which the offsetting fee was
         previously paid. Identify the previous filing by registration statement
         number, or the Form or Schedule and the date of its filing.

         Amount Previously Paid:    $145.65
         Form or Registration Number:  SC TO-T
         Filing Party: MacKenzie Patterson Fuller, Inc.
         Date Filed: October 17, 2005

[ ] Check the box if the filing relates solely to preliminary communications
made before the commencement of a tender offer.

Check the appropriate boxes below to designate any transactions to which the
statement relates:

[X] third party tender offer subject to Rule 14d-1.
[ ] issuer tender offer subject to Rule 13e-4.
[ ] going private transaction subject to Rule 13e-3
[ ] amendment to Schedule 13D under Rule 13d-2

Check the following box if the filing is a final amendment reporting the results
of the tender offer: [X]




                         FINAL AMENDMENT TO TENDER OFFER

This Tender Offer Statement on Schedule TO relates to the offer (the "Offer") by
MPF-NY 2005, LLC; MPF DeWaay Premier Fund, LLC; MPF Flagship Fund 10, LLC; MPF
DeWaay Premier Fund 2, LLC; MacKenzie Patterson Special Fund 7, LLC; and Steven
Gold (collectively the "Purchasers") to purchase up to 275,000 Units of limited
partnership interest (the "Units") in US Realty Partners Limited Partnership
(the "Partnership"), the subject company, at a purchase price equal to $4.50 per
Unit, less the amount of any distributions declared or made with respect to the
Units between October 17, 2005 (the "Offer Date") and December 6, 2005 or such
other date to which this Offer may be extended (the "Expiration Date"), upon the
terms and subject to the conditions set forth in the Offer to Purchase dated
October 17, 2005 (the "Offer to Purchase") and the related Letter of
Transmittal.

The Offer resulted in the tender by Unit holders, and acceptance for payment by
the Purchasers, of a total of 31,395 Units. Upon completion of the Offer, the
Purchasers held an aggregate of approximately 75,168 Units, or approximately
6.2% of the total outstanding Units. These Units were allocated among the
Purchasers as follows: MPF DeWaay Premier Fund, LLC, 26,715 Units; MPF-NY 2005,
LLC, 3,120 Units; Steven Gold, 1,560 Units.

                                   SIGNATURES


         After due inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.

Dated:   December 16, 2005

MPF-NY 2005, LLC; MPF DeWaay Premier Fund, LLC; MPF Flagship Fund 10, LLC; MPF
DeWaay Premier Fund 2, LLC; MacKenzie Patterson Special Fund 7, LLC

By:      /s/ Chip Patterson
         --------------------------------
         Chip Patterson, Senior Vice President of Manager or
         General Partner of each filing person

MACKENZIE PATTERSON FULLER, INC.

By:      /s/ Chip Patterson
         --------------------------------
         Chip Patterson, Senior Vice President

STEVEN GOLD

/s/ Steven Gold
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