Exhibit (a)(4)





April 25, 2007

TO:       UNIT HOLDERS OF CONSOLIDATED RESOURCES HEALTH CARE FUND II

SUBJECT:  EXTENDED AND INCREASED OFFER TO PURCHASE UNITS

Dear Unit Holder:

We are amending the Offer to Purchase and related Letters of Transmittal sent to
you on March 26, 2007, (the "Offer"), which was made by the Purchasers
identified in the Offer. The Purchasers are offering to purchase ALL Units of
limited partnership interest (the "Units") in Consolidated Resources Health Care
Fund II (the "Partnership") at the increased Offer Price of:

                                 $1,000 per Unit
                                 ---------------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in the Partnership without the usual transaction costs
associated with market sales or partnership transfer fees. Reasons you may wish
to sell your Units include:

     o    HIGHEST  OFFER PRICE YET. The Offer Price is $400 per Unit higher,  or
          66% higher, than the Purchasers previous 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 said that it will begin to market
          the Partnership's  properties for sale, but it has given no indication
          when the partnership will be liquidating. 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 / ELIMINATION OF 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 and you may 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.

The Purchasers are extending the Expiration Date to May 14, 2007. You can view
the amended Offer materials at www.mpfi.com (Click on MPF Tenders). If you
already completed and sent a Letter of Transmittal to the Depositary, you need
not send another, you will automatically receive the higher price.

After carefully reading the Offer as amended, 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.