SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                             -----------------------

                                 Amendment No. 1
                                       to
                                   SCHEDULE TO

         Tender Offer Statement Pursuant to Section 14(d)(1) or 13(e)(1)
                     of the Securities Exchange Act of 1934
                               -------------------

                          CONCORD MILESTONE PLUS, L.P.
                            (Name of Subject Company)

   SCM SPECIAL FUND, LLC; MPF-NY 2006, LLC; STEVE GOLD; MPF FLAGSHIP FUND 10,
LLC; SUTTER OPPORTUNITY FUND 3, LLC; MPF FLAGSHIP FUND 12, LLC, MPF SENIOR NOTE
                PROGRAM I, LP 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

         $8,638,163                                             $ 924.28

 *       For purposes of calculating the filing fee only.  Assumes the purchase
         of 1,382,106 Units at a purchase price equal to $6.25 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:    $ 924.28
         Form or Registration Number: SC TO-T
         Filing Party: MacKenzie Patterson Fuller, LP
         Date Filed: AUGUST 28, 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
SCM Special Fund, LLC; MPF-NY 2006, LLC; Steve Gold; MPF Flagship Fund 10, LLC;
Sutter Opportunity Fund 3, LLC; MPF Flagship Fund 12, LLC, MPF Senior Note
Program I, LP; AND STEVEN GOLD (collectively the "Purchasers") to purchase
1,382,106 Units of limited partnership interest (the "Units") in Concord
Milestone Plus, L.P. (the "Partnership"), the subject company, at a purchase
price equal to $6.25 per Unit, less the amount of any distributions declared or
made with respect to the Units between August 28, 2006 (the "Offer Date") and
October 2, 2006 (the "Expiration Date"), upon the terms and subject to the
conditions set forth in the Offer to Purchase dated August 28, 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 16870 Units. Upon completion of the Offer, the
Purchasers held an aggregate of approximately 153,564 Units, or approximately
10.1% of the total outstanding Units. These shares were allocated among the
Purchasers as follows:

SCM SPECIAL FUND, LLC, 50%; MPF-NY 2006, LLC, 10%; MPF FLAGSHIP FUND 10, LLC,
40%

                                   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:   October 18, 2006

SCM SPECIAL FUND, LLC; MPF-NY 2006, LLC; STEVE GOLD; MPF FLAGSHIP FUND 10, LLC;
SUTTER OPPORTUNITY FUND 3, LLC; MPF FLAGSHIP FUND 12, LLC, MPF SENIOR NOTE
PROGRAM I, 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



STEVEN GOLD

/s/ Steven Gold