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 2007, LLC; MPF Badger Acquisition Co., LLC;
 MPF Flagship Fund 10, LLC; MPF Flagship Fund 12, LLC; MPF Income Fund 23, LLC;
 MPF ePlanning Opportunity Fund, LP; MPF DeWaay Premier Fund 4, LLC; MacKenzie
                              Patterson Fuller, LP
                                    (Bidders)

                  Equity Units of Limited Partnership Interest,
         Each Composed of One Class A Interest and one Class B 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

        $14,007,809                                             $ 430.04

 *      For purposes of calculating the filing fee only.  Assumes the purchase
        of 1,334,077 Units at a purchase price equal to $10.50 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: $ 430.04
        Form or Registration Number: SC TO-T
        Filing Party: MacKenzie Patterson Fuller, LP
        Date Filed: SEPTEMBER 11, 2007

[ ]    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 2007,  LLC; MPF Badger  Acquisition  Co., LLC; MPF
Flagship  Fund 10, LLC; MPF Flagship  Fund 12, LLC; MPF Income Fund 23, LLC; MPF
ePlanning  Opportunity  Fund,  LP; MPF  DeWaay  Premier  Fund 4, LLC;  MacKenzie
Patterson  Fuller,  LP (collectively  the  "Purchasers")  to purchase  1,334,077
Equity  Units of Limited  Partnership  Interest,  each  composed  of one Class A
Interest and one Class B Interest (the "Units") in Concord  Milestone Plus, L.P.
(the  "Partnership"),  the subject company,  at a purchase price equal to $10.50
per Unit, less the amount of any distributions  declared or made with respect to
the Units  between  September  11, 2007 (the "Offer  Date") and October 19, 2007
(the "Expiration  Date"), upon the terms and subject to the conditions set forth
in the Offer to Purchase dated  September 11, 2007 (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 53,795 Units.  Upon completion of the Offer,  the
Purchasers held an aggregate of approximately 238,518, or approximately 15.7% of
the total outstanding Units. These shares were allocated among the Purchasers as
follows:

Sutter Capital Management Special Fund, LLC:  26,897 Units
Mackenzie Patterson Fuller-NY 2007, LLC:  5,380 Units
Mackenzie Patterson Fuller Badger Acquisition Co., LLC: 2,690 Units
Mackenzie Patterson Fuller Flagship Fund 10, LLC: 9,500 Units
Mackenzie Patterson Fuller Flagship Fund 12, LLC: 9,328 Units

                                   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:   November 5, 2007

SCM Special Fund, LLC; MPF-NY 2007,  LLC; MPF Badger  Acquisition  Co., LLC; MPF
Flagship  Fund 10, LLC; MPF Flagship  Fund 12, LLC; MPF Income Fund 23, LLC; MPF
ePlanning  Opportunity  Fund,  LP; MPF  DeWaay  Premier  Fund 4, LLC;  MacKenzie
Patterson Fuller, LP.

By:      /s/ Chip Patterson
         -------------------------------
         Chip Patterson, Senior Vice President of Manager or
         General Partner of each filing person