Exhibit (a)(4)



May 30, 2006


TO:          UNIT HOLDERS OF REEVES TELECOM LIMITED PARTNERSHIP

SUBJECT:      EXTENDING OFFER TO PURCHASE UNITS

Dear Unit Holder:

We are amending the Offer to Purchase and related Letters of Transmittal sent to
you on  April  26,  2006,  (the  "Offer"),  which  was  made  by the  Purchasers
identified in the Offer.  The  Purchasers  are offering to purchase ALL Units of
limited partnership interest (the "Units") in Reeves Telecom Limited Partnership
(the "Partnership") at the Offer Price of:

                                 $0.50 per Unit
                                 --------------

The Offer will provide you with an  opportunity  to liquidate  all, or a portion
of, your  investment in Reeves  Telecom  Limited  Partnership  without the usual
transaction costs associated with market sales or partnership transfer fees.

The Purchasers are extending the Expiration  Date to June 16, 2006. You can view
the Offer  materials  as amended on our  website at  www.mpfi.com  (Click on MPF
Tenders) or by calling us at the number below.

After carefully reading the Offer as amended, if you elect to tender your Units,
mail (using the  enclosed  pre-addressed,  postage  paid  envelope) or fax (then
mail) a duly completed and executed copy of the Letter of  Transmittal  (printed
on pink 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, LP
                               1640 School Street
                            Moraga, California 94556
                            Facsimile: (925) 631-9119

We are also making the following additional disclosures:  if we receive over 50%
of the outstanding Units, we may be able to control decisions put to the limited
partners  for  votes,  such  as  decisions  as to  whether  or not to  sell  the
Partnership's  properties;  however, the general partner controls whether such a
vote takes place. If we were to be in such a position, our approach would not be
any  different  from if we did not have a  controlling  vote:  we would  vote in
accordance with what we felt was in the best interests of the limited  partners,
including  ourselves.  We have no  intention  of trying to replace  the  general
partner or exercise any control over the  Partnership  itself.  Further,  we are
clarifying  that we will pay for Units tendered and accepted upon the earlier of
confirmation by the general partner that the Partnership will transfer the Units
to the Purchasers,  or the actual transfer of such Units, or confirmation by the
Partnership that it will change the address for distributions and correspondence
with respect to the Units.

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

This Offer expires (unless extended) June 16, 2006.