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
                               -------------------

                   FIRST WILKOW VENTURE, A LIMITED PARTNERSHIP
                            (Name of Subject Company)

 MPF-NY 2006, LLC; STEVE GOLD; MPF SENIOR NOTE PROGRAM I, LP; MPF FLAGSHIP FUND
     10, LLC; MPF DEWAAY PREMIER FUND 3, LLC; MPF BLUERIDGE FUND I, LLC; MPF
   BLUERIDGE FUND II, LLC; MACKENZIE PATTERSON SPECIAL FUND 6, LLC; MACKENZIE
    PATTERSON SPECIAL FUND 6-A, LLC; MACKENZIE PATTERSON SPECIAL FUND 5, LLC;
  MACKENZIE PATTERSON SPECIAL FUND 7, LLC; MPF INCOME FUND 23, LLC; MPF DEWAAY
    PREMIER FUND 2, LLC; MPF FLAGSHIP FUND 11, LLC; MPF DEWAAY FUND 3, LLC;
 MPF DEWAAY FUND 4, LLC; ACCELERATED HIGH YIELD INSTITUTIONAL INVESTORS, LTD.;
    ACCELERATED HIGH YIELD INSTITUTIONAL FUND, LTD.; MPF INCOME FUND 21, LLC;
        AND MPF INCOME FUND 20, 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

         $6,134,960                                           $656.44

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 153,374 Units at a purchase price equal to $40 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: $ 656.44
         Form or Registration Number: SC TO-T
         Filing Party: MacKenzie Patterson Fuller, LP
         Date Filed: MAY 30, 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; STEVE GOLD; MPF SENIOR NOTE PROGRAM I, LP; MPF FLAGSHIP FUND
10, LLC; MPF DEWAAY PREMIER FUND 3, LLC; MPF BLUERIDGE FUND I, LLC; MPF
BLUERIDGE FUND II, LLC; MACKENZIE PATTERSON SPECIAL FUND 6, LLC; MACKENZIE
PATTERSON SPECIAL FUND 6-A, LLC; MACKENZIE PATTERSON SPECIAL FUND 5, LLC;
MACKENZIE PATTERSON SPECIAL FUND 7, LLC; MPF INCOME FUND 23, LLC; MPF DEWAAY
PREMIER FUND 2, LLC; MPF FLAGSHIP FUND 11, LLC; MPF DEWAAY FUND 3, LLC; MPF
DEWAAY FUND 4, LLC; ACCELERATED HIGH YIELD INSTITUTIONAL INVESTORS, LTD.;
ACCELERATED HIGH YIELD INSTITUTIONAL FUND, LTD.; MPF INCOME FUND 21, LLC; AND
MPF INCOME FUND 20, LLC; AND MACKENZIE PATTERSON FULLER, LP (collectively the
"Purchasers") to purchase ALL Units of limited partnership interest (the
"Units") in First Wilkow Venture, a Limited PARTNERSHIP (the "Partnership"), the
subject company, at a purchase price equal to $40 per Unit, less the amount of
any distributions declared or made with respect to the Units between May 30,
2006 (the "Offer Date") and July 11, 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 May 30, 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 0 Units. Upon completion of the Offer, the
Purchasers held an aggregate of approximately 0 Units, or approximately 0% of
the total outstanding 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:   July 27, 2006

MPF-NY 2006,  LLC;  STEVE GOLD; MPF SENIOR NOTE PROGRAM I, LP; MPF FLAGSHIP FUND
10,  LLC;  MPF  DEWAAY  PREMIER  FUND 3, LLC;  MPF  BLUERIDGE  FUND I, LLC;  MPF
BLUERIDGE  FUND II, LLC;  MACKENZIE  PATTERSON  SPECIAL  FUND 6, LLC;  MACKENZIE
PATTERSON  SPECIAL  FUND 6-A,  LLC;  MACKENZIE  PATTERSON  SPECIAL  FUND 5, LLC;
MACKENZIE  PATTERSON  SPECIAL  FUND 7, LLC;  MPF INCOME FUND 23, LLC; MPF DEWAAY
PREMIER  FUND 2, LLC;  MPF  FLAGSHIP  FUND 11, LLC;  MPF DEWAAY FUND 3, LLC; MPF
DEWAAY  FUND 4, LLC;  ACCELERATED  HIGH  YIELD  INSTITUTIONAL  INVESTORS,  LTD.;
ACCELERATED  HIGH YIELD  INSTITUTIONAL  FUND, LTD.; MPF INCOME FUND 21, LLC; AND
MPF INCOME FUND 20, LLC; AND MACKENZIE PATTERSON FULLER, 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