Exhibit (a)(3)



June 27, 2007

TO:                  UNIT HOLDERS OF LIBERTY TAX CREDIT PLUS II L.P.

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 23,183.5 Units of
limited  partnership  interest  (the "Units") in LIBERTY TAX CREDIT PLUS II L.P.
(the "Partnership") at a purchase price equal to:

                                  $30 per Unit

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

      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 stated  that to
            complete the liquidation of the  Partnership  "will take a number of
            years." Therefore, investors may not see liquidity for some time.

      o     NO MORE TAX CREDITS. 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, 2006).

      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.  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.  Your  decision  to sell may have other  favorable  or
            unfavorable tax  consequences  and potential  sellers should consult
            their individual tax advisers.

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

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. If you have any
questions or need assistance, please call the Depositary at 800-854-8357.

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