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
                               ___________________

                       ICON CASH FLOW PARTNERS L.P. SEVEN
                            (Name of Subject Company)

    MPF-NY 2006, LLC, MORAGA GOLD, LLC, MPF DEWAAY FUND 3, LLC, MPF FLAGSHIP
     FUND 11, LLC, MPF BLUE RIDGE FUND I, LLC, MPF BLUE RIDGE FUND II, LLC,
    MPF SENIOR NOTE PROGRAM I, LP, MACKENZIE PATTERSON SPECIAL FUND 7, LLC,
    MPF DEWAAY PREMIER FUND 3, LLC, MACKENZIE PATTERSON SPECIAL FUND 6, LLC,
 MACKENZIE PATTERSON SPECIAL FUND 6-A, LLC, MPF INCOME FUND 22, LLC, MPF INCOME
     FUND 23, LLC, MPF DEWAAY FUND 4, LLC, MPF DEWAAY PREMIER FUND 2, LLC;
            MP VALUE FUND 7, 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

         $4,443,966                                             $ 475.50

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 987,548 Units at a purchase price equal to $4.50 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: $ 475.50
         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,  MORAGA GOLD,  LLC, MPF DEWAAY FUND 3, LLC, MPF FLAGSHIP FUND
11, LLC,  MPF BLUE RIDGE FUND I, LLC,  MPF BLUE RIDGE FUND II,  LLC,  MPF SENIOR
NOTE PROGRAM I, LP, MACKENZIE  PATTERSON SPECIAL FUND 7, LLC, MPF DEWAAY PREMIER
FUND 3,  LLC,  MACKENZIE  PATTERSON  SPECIAL  FUND 6, LLC,  MACKENZIE  PATTERSON
SPECIAL  FUND 6-A,  LLC,  MPF INCOME FUND 22, LLC,  MPF INCOME FUND 23, LLC, MPF
DEWAAY  FUND 4,  LLC,  MPF  DEWAAY  PREMIER  FUND 2, LLC;  MP VALUE  FUND 7, LLC
(collectively  the  "Purchasers")  to purchase ALL Units of limited  partnership
interest   (the   "Units")  in  ICON  Cash  Flow   Partners   L.P.   SEVEN  (the
"Partnership"),  the  subject  company,  at a purchase  price equal to $4.50 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 5205.4232 Units. Upon completion of the Offer, the
Purchasers held an aggregate of approximately  5205.4232 Units, or approximately
0.5% of the total  outstanding  Units.  These  shares were  allocated  among the
Purchasers as follows:

MPF-NY 2006, LLC, 10%; MORAGA GOLD, LLC, 5%; MPF DEWAAY FUND 3, LLC, 85%

                                   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:   August 11, 2006

MPF-NY 2006,  LLC,  MORAGA GOLD,  LLC, MPF DEWAAY FUND 3, LLC, MPF FLAGSHIP FUND
11, LLC,  MPF BLUE RIDGE FUND I, LLC,  MPF BLUE RIDGE FUND II,  LLC,  MPF SENIOR
NOTE PROGRAM I, LP, MACKENZIE  PATTERSON SPECIAL FUND 7, LLC, MPF DEWAAY PREMIER
FUND 3,  LLC,  MACKENZIE  PATTERSON  SPECIAL  FUND 6, LLC,  MACKENZIE  PATTERSON
SPECIAL  FUND 6-A,  LLC,  MPF INCOME FUND 22, LLC,  MPF INCOME FUND 23, LLC, MPF
DEWAAY FUND 4, LLC, MPF DEWAAY PREMIER FUND 2, LLC; MP VALUE FUND 7, 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