Exhibit (a)(3)



June 27, 2007

TO:         UNIT HOLDERS OF LIBERTY TAX CREDIT PLUS, LP

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 3,197.5 Units of
limited  partnership  interest (the "Units") in LIBERTY TAX CREDIT PLUS, LP (the
"Partnership") at a purchase price equal to:

                                  $70 per Unit

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

      o     While the  Partnership is selling  properties,  unless you sell your
            Units, you will still be a limited partner until 2009, at a minimum.
            Some of the  properties of the  Partnership  cannot be sold prior to
            December 31, 2008 without  recapture of the tax credits.  Thus,  the
            Partnership cannot liquidate any earlier than 2009. If you sell your
            Units to us,  you will no longer  have to file a  Schedule  K-1 with
            your tax return for this Partnership.

      o     The tax credits  associated with the  Partnership  have all expired;
            until last year, no distributions were paid to limited partners, and
            according to the Partnership  "The  Partnership  does not anticipate
            providing cash distributions to the [holders of limited  partnership
            interests] other than distributions of sale or refinancing  proceeds
            upon the disposition of Properties." (See Annual Report on Form 10-K
            for the year ended March 31, 2007).

      o     The  Partnership  has  stated  that it "has  not met its  investment
            objective of providing cash distributions from the operations of the
            Properties."  Our Offer will provide you with cash within 3 business
            days of the transfer of the Units.

      o     The Offer will provide you with an  opportunity to liquidate all, or
            a portion  of, your  investment  in LIBERTY  TAX CREDIT  PLUS,  L.P.
            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 yellow 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

After the completion of the Offer, if you tender your Units, the General Partner
will mail you additional transfer documents to sign and return to it in order to
complete  the  transfer.  Please  understand  that the sooner  you return  these
documents,  the sooner we can pay you for your Units.  If you have any questions
or need assistance, please call the Depositary at 800-854-8357.

This Offer expires (unless extended) August 3, 2007.