Exhibit (a)(3)






September 1, 2006


TO:          UNIT HOLDERS OF REEVES TELECOM LIMITED PARTNERSHIP

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 REEVES TELECOM LIMITED PARTNERSHIP (the
"Partnership") at a purchase price equal to:

                                 $2.00 per Unit
                                -----------------

Reasons you may wish to sell your Units include:

     o    HIGHEST  OFFER  PRICE YET.  The Offer Price of $2.00 per unit is 33.3%
          higher than the current  $1.50  tender by Reeves  Telecom  Acquisition
          Corp., an affiliate of the General Partner.

     o    HIGHER  THAN  RECENT   TRADES.   The  most  recent  trading  data  for
          Partnership  Units on the "Pink  Sheets" was $1.60 per unit.  The most
          recent  bid on the Pink  Sheets is $1.85 per Unit,  7.5% less than our
          offer of $2.00 per Unit.

     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 not stated when the Partnership
          will  liquidate.  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.

     o    NO TRANSFER FEES OR SALE COMMISSIONS.  The Offer will provide you with
          an opportunity  to liquidate all, or a portion of, your  investment in
          REEVES TELECOM LIMITED PARTNERSHIP without the usual transaction costs
          associated with market sales or partnership transfer 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 previously tendered your Units to Reeves Telecom Acquisition Corp.,
you MUST complete the enclosed "Notice of Withdrawal and deliver it to Mellon
Investor Services, LLC prior to September 8, 2006 (unless that offer is
extended) if you wish to tender your Units pursuant to this Offer. If you have
any questions or need assistance, please call the Depository at 800-854-8357.
This Offer expires (unless extended) October 5, 2006.