June 2, 2005

Daniel Duchovny
Office of Mergers and Acquisitions
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0303

Re: Concord  Milestone  Plus,  LP,  Amended  Schedule TO-T filed May 26, 2005 by
Sutter  Opportunity Fund 3, LLC, Sutter Opportunity Fund 3(TE), LLC, SCM Special
Fund, LLC, MacKenzie Patterson Fuller, Inc., Robert E. Dixon, and C.E. Patterson
SEC File No. 005-40562

Dear Mr. Duchovny:

Thank you for your letter dated May 31, 2005 regarding our recent Schedule TO-T.
I will respond to the questions you asked in your letter in the order in which
you posed them.

1.       The substitution of SCM Special Fund, LLC for SCM-CMP Acquisition Fund,
         LLC was due to a typographical error and the original Schedule TO
         included the information for SCM Special Fund, LLC. We did specifically
         account for this change in our revised Schedule, but you are right that
         we neglected to change the cover page. We have corrected the cover page
         on our revised materials. We note that security holders do not receive
         this cover page.

2.       We cannot comply with your requested change. Mr. Patterson simply is
         not a purchaser, will not ever be purchasing any Units, and will not
         bind himself to any contracts for the entities he controls. He is
         listed as a bidder but not a purchaser, and we have done it this way
         for many, many years. He has NO "level of involvement" in the Offer.

3.       We have included this disclosure.

4.       We have included this disclosure.

5.       The transfer restrictions will not have any effect on our Offer because
         we will accept Units under our Offer without regard to the 50%
         limitation (we will accept tendered units for payment and pay for them
         upon confirmation that the GP will recognize the change of address for
         distributions and correspondence on the Units). We will disclose this
         in the revised materials.

6.       The authorizations or approvals we refer to are authorizations or
         approvals from "any court, administrative agency or other governmental
         authority necessary for the consummation of the transactions
         contemplated by the Offer." This condition is not illusory. This is
         boilerplate language found in many if not most tender offers because it
         is necessary.

June 2, 2005
Page 2 of 2

7.       You have requested that we acknowledge, and we hereby acknowledge on
         behalf of all filing persons (and we have such authority), that we are
         responsible for the adequacy and accuracy of the disclosure in the
         filings and that staff comments or changes to disclosure in response to
         staff comments in the filings reviewed by the staff do not foreclose
         the Commission from taking any action with respect to the filing and
         that we may not assert staff comments as a defense in any proceeding
         initiated by the Commission or any person under the federal securities
         laws of the United States.

Please let me know if you have any questions or further comments.

Very Truly Yours,
/s/ CHIP PATTERSON
Chip Patterson
Vice President and General Counsel
(925) 631-9100 ext. 206
(925) 871-4046 (Fax)
chip@mpfi.com