Exhibit (a)(3)






October 17, 2005



TO:          UNIT HOLDERS OF US REALTY PARTNERS LIMITED PARTNERSHIP

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 275,000 Units of
limited partnership interest (the "Units") in US REALTY PARTNERS LIMITED
PARTNERSHIP (the "Partnership") at a purchase price equal to:

                                 $4.50 per Unit
                                 --------------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in US REALTY PARTNERS LIMITED PARTNERSHIP without the usual
transaction costs associated with market sales or partnership transfer fees
(unless your Units are held in a brokerage account, in which case you may have
to pay a fee to your broker). You have the option to avoid proration and sell
ALL or None of your Units by checking the "All or None" option on the letter of
transmittal.

After carefully reading the enclosed Offer, if you elect to tender your Units,
mail (using the enclosed pre-addressed, postage paid envelope) or fax 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, Inc.
                               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.

This Offer expires (unless extended) November 16, 2005.