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

                                 Amendment No. 3
                                       to
                                   SCHEDULE TO

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

                       REEVES TELECOM LIMITED PARTNERSHIP
                            (Name of Subject Company)

   MPF-NY 2006, LLC; MPF FLAGSHIP FUND 10, LLC; MPF DEWAAY PREMIER FUND 3, LLC
                       AND MACKENZIE PATTERSON FULLER, LP

                                    (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, 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

         $905,781                                               $  96.92

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 1,811,562 Units at a purchase price equal to $0.50 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:    $  96.92
         Form or Registration Number: SC TO-T
         Filing Party: MacKenzie Patterson Fuller, LP
         Date Filed: APRIL 26, 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
MPF-NY 2006,  LLC; MPF  Flagship  Fund 10, LLC; MPF DeWaay  Premier Fund 3, LLC.
(collectively  the   "Purchasers")  to  purchase   1,811,562  Units  of  limited
partnership  interest (the "Units") in Reeves Telecom Limited  Partnership  (the
"Partnership"),  the  subject  company,  at a purchase  price equal to $0.50 per
Unit, less the amount of any distributions  declared or made with respect to the
Units  between April 26, 2006 (the "Offer Date") and June 16, 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 26,
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 56,802 Units.  Upon completion of the Offer,  the
Purchasers held an aggregate of  approximately  56,802 Units,  or  approximately
3.1% of the total  outstanding  Units.  These  shares were  allocated  among the
Purchasers as follows: MPF Flagship Fund 10 purchased all Units tendered.


                                   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:   July 19, 2006

MPF-NY 2006, LLC; MPF FLAGSHIP FUND 10, LLC; MPF DEWAAY PREMIER FUND 3, LLC

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