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
                               -------------------

                    U.S. REALTY PARTNERS LIMITED PARTNERSHIP
                            (Name of Subject Company)

               MPF-NY 2007, LLC; MPF Badger Acquisition Co., LLC;
              MPF DeWaay Premier Fund, LLC; MPF DeWaay Fund 4, LLC;
            MPF DeWaay Premier Fund 3, LLC; MPF Special Fund 8, LLC;
                            MPF Acquisition Co.3, LLC

                                   (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

                   $1,099,800                       $33.76


*     For purposes of calculating the filing fee only. Assumes the purchase of
      244,400 Units at a purchase price equal to $4.50 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:    $ 33.76
         Form or Registration Number: SC TO-T
         Filing Party: MacKenzie Patterson Fuller, LP
         Date Filed: June 21, 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
MPF-NY 2007, LLC; MPF Badger Acquisition Co., LLC; MPF DeWaay Premier Fund, LLC;
MPF DeWaay Fund 4, LLC; MPF DeWaay Premier Fund 3, LLC; MPF Special Fund 8, LLC;
MPF Acquisition Co. 3, LLC (collectively the "Purchasers") to purchase 244,400
Units of limited partnership interest (the "Units") in U.S. Realty Partners
Limited Partnership (the "Partnership"), the subject company, at a purchase
price equal to $4.50 per Unit, less the amount of any distributions declared or
made with respect to the Units between June 21, 2007 (the "Offer Date") and
August 2, 2007 (the "Expiration Date"), upon the terms and subject to the
conditions set forth in the Offer to Purchase dated June 21, 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 21,030 Units. Upon completion of the Offer, the
Purchasers held an aggregate of approximately 24,430 Units, or approximately 2%
of the total outstanding Units. These shares were allocated among the Purchasers
as follows:

MPF-NY 2007, LLC - 2,103 Units; and MPF DeWaay Premier Fund 3, LLC 18,927 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 30, 2007

MPF-NY 2007, LLC; MPF Badger Acquisition Co., LLC; MPF DeWaay Premier Fund, LLC;
MPF DeWaay Fund 4, LLC; MPF DeWaay Premier Fund 3, LLC; MPF Special Fund 8, LLC;
MPF Acquisition Co. 3, LLC.

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