Exhibit (a)(3)





August 24, 2006



TO:          UNIT HOLDERS OF LIBERTY TAX CREDIT PLUS II, L.P.

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 up to 23,184 Units of
limited partnership interest (the "Units") in LIBERTY TAX CREDIT PLUS II, L.P.
(the "Partnership") at a purchase price equal to:

                                  $70 per Unit
                                  ------------

Reasons you may wish to sell your Units include:

     o    OUR HIGHEST  OFFER  PRICE YET.  The Offer Price is $25 higher than our
          last tender offer.

     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 stated  that to complete  the
          liquidation  of  the  Partnership  "will  take  a  number  of  years."
          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 AND/OR RETIREMENT ACCOUNT FEES. 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.  You may also avoid incurring fees for having
          this  investment in your IRA or retirement  account.  Your decision to
          sell may have other  favorable or  unfavorable  tax  consequences  and
          potential sellers should consult their individual tax advisers.

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) October 2, 2006.