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

                                 Amendment No. 1
                                       to
                                   SCHEDULE TO

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

                          CONCORD MILESTONE PLUS, L.P.
                            (Name of Subject Company)

   SCM SPECIAL FUND, LLC; MPF-NY 2006, LLC; MPF FLAGSHIP FUND 10, LLC; SUTTER
    OPPORTUNITY FUND 3, LLC; MPF DEWAAY PREMIER FUND 3, LLC; MPF BLUE RIDGE
   FUND I, LLC; MACKENZIE PATTERSON SPECIAL FUND 6, LLC; MACKENZIE PATTERSON
    SPECIAL FUND 6-A, LLC; MPF BLUE RIDGE FUND II, LLC; MP VALUE FUND 7, LLC;
  MPF DEWAAY PREMIER FUND 2, LLC; MPF FLAGSHIP FUND 11, LLC; ACCELERATED HIGH
  YIELD INSTITUTIONAL INVESTORS, LTD., LP.; AND MACKENZIE PATTERSON FULLER, LP
                                    (Bidders)

                  Equity Units of Limited Partnership Interest,
         Each Composed of One Class A Interest and one Class B 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, LP                  MacKenzie Patterson Fuller, LP
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

         $7,159,780                                    $766.10

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 1,431,956 Units at a purchase price equal to $5 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:    $ 766.10
         Form or Registration Number: SC TO-T
         Filing Party: MacKenzie Patterson Fuller, LP
         Date Filed: APRIL 25, 2006

[ ]      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
SCM Special  Fund,  LLC;  MPF-NY 2005,  LLC; MPF Flagship  Fund 10, LLC;  Sutter
Opportunity  Fund 3, LLC; MPF DeWaay Premier Fund 3, LLC; MPF Blue Ridge Fund I,
LLC; MacKenzie  Patterson Special Fund 6, LLC; MacKenzie  Patterson Special Fund
6-A, LLC; MPF Blue Ridge Fund II, LLC; MP Value Fund 7, LLC; MPF DeWaay  Premier
Fund 2, LLC; MPF Flagship  Fund 11, LLC;  Accelerated  High Yield  Institutional
Investors,  Ltd., LP (collectively the "Purchasers") to purchase 1,431,956 Units
of limited  partnership  interest (the "Units") in Concord  Milestone Plus, L.P.
(the  "Partnership"),  the subject company,  at a purchase price equal to $5 per
Unit, less the amount of any distributions  declared or made with respect to the
Units  between  April 25, 2006 (the "Offer Date") and May 25, 2006 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 April 25,
2006 (the "Offer to Purchase") and the related Letter of Transmittal.

The Offer resulted in the tender by  unitholders,  and acceptance for payment by
the Purchasers,  of a total of 49,580 Units.  Upon completion of the Offer,  the
Purchasers held an aggregate of approximately 136,694 Units, or approximately 9%
of the total outstanding Units. These shares were allocated among the Purchasers
as follows:

SCM SPECIAL FUND, LLC, 10,000 UNITS; MPF-NY 2006, LLC, 4,958 UNITS; MPF FLAGSHIP
FUND 10, LLC, 24,622 UNITS; SUTTER OPPORTUNITY FUND 3, LLC, 10,000 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:   June 23, 2006

SCM Special  Fund,  LLC;  MPF-NY 2005,  LLC; MPF Flagship  Fund 10, LLC;  Sutter
Opportunity  Fund 3, LLC; MPF DeWaay Premier Fund 3, LLC; MPF Blue Ridge Fund I,
LLC; MacKenzie  Patterson Special Fund 6, LLC; MacKenzie  Patterson Special Fund
6-A, LLC; MPF Blue Ridge Fund II, LLC; MP Value Fund 7, LLC; MPF DeWaay  Premier
Fund 2, LLC; MPF Flagship  Fund 11, LLC;  Accelerated  High Yield  Institutional
Investors, Ltd., LP

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

MACKENZIE PATTERSON FULLER, LP

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