Exhibit (a)(3)








July 20, 2006

TO:          UNIT HOLDERS OF Consolidated Resources Health Care Fund II

SUBJECT:     OFFER TO PURCHASE UNITS

Dear Unit Holder:

As described in the enclosed Offer to Purchase and related Letters of
Transmittal (the "Offer") the Purchasers named in the attached Offer
(collectively the "Purchasers") are offering to purchase all Units of limited
partnership interest (the "Units") in Consolidated Resources Health Care Fund II
(the "Partnership") at a purchase price equal to:

                                  $600 per Unit
                                  -------------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in Consolidated Resources Health Care Fund II without the
usual transaction costs associated with market sales or partnership transfer
fees. Reasons you may wish to sell your Units include:

o        HIGHEST OFFER PRICE YET. The Offer Price is $75 higher than the highest
         tender offer about which the Purchasers are aware.


o        DELINQUENT FINANCIALS. The Partnership has still been unable to provide
         current financial reports on its operations to the SEC and the limited
         partners.

o        UNCERTAINTY OF PARTNERSHIP TERMINATION. Our offer provides you with the
         opportunity to receive a guaranteed amount of money in a specified time
         period. The general partner has given no indication when the
         partnership will be liquidating. The Partnership has said that it will
         call a meeting of limited partners to vote upon a limited partner
         proposal to liquidate the Partnership once it is current on its filings
         with the SEC, but we do not know when that will happen. Therefore,
         investors may not see liquidity for some time.

o        ILLIQUIDITY OF UNITS. The relative illiquidity of the Units resulting
         from the absence of a formal trading market makes the Units difficult
         to sell.

o        NO FUTURE IRS FILING REQUIREMENTS. The tax year in which you sell your
         Units will be the final year for which you will be obligated to file a
         K-1 for the Partnership with your tax return. This may represent a
         reduction in costs associated with filing complicated tax returns. Your
         decision to sell may have other favorable or unfavorable tax
         consequences and potential sellers should consult their individual tax
         advisers.

o        ELIMINATION OF RETIREMENT ACCOUNT FEES. If you sell your Units, you may
         avoid incurring fees for having this investment in your IRA or
         retirement account. Because many custodians have transfer restrictions
         against limited partnership units or charge additional fees for holding
         this type of asset, many investors are faced with the task of searching
         for a way to avoid these fees. Once our cash payment is sent directly
         to your retirement account, you are free to consolidate your retirement
         accounts or transfer the funds to a custodian that offers lower fees.

After carefully reading the enclosed Offer, 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 purple 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

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

This Offer expires (unless extended) August 21, 2006.