UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No. 1)

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2008

Commission file number 000-16757

CONCORD MILESTONE PLUS, L.P.

(Exact name of registrant as specified in its charter)

Delaware	52-1494615
(State of organization)	(I.R.S. Employer Identification No.)

200 CONGRESS PARK DRIVE, SUITE 205, DELRAY BEACH, FLORIDA, 33445

(Address of principal executive offices)

(561) 394-9260

(Registrant’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months, and (2) has been subject to such filing requirements for the past 90 days.

     Yes þ     No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer o Accelerated filer o  Non-accelerated filer o Smaller reporting company þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

     Yes o     No þ

As of May 1, 2008, 1,518,800 Class A interests and 2,111,072 Class B interests were outstanding.

TABLE OF CONTENTS

	PART II — OTHER INFORMATION
	Item 6. Exhibits
SIGNATURE
EX-31.1: CERTIFICATION
EX-31.2: CERTIFICATION

EXPLANATORY NOTE

This Amendment No. 1 on Form 10-Q/A (this “Amendment”) amends the Quarterly Report on Form 10-Q of Concord Milestone Plus, L.P. (the “Partnership”) for the period ended March 31, 2008, as filed by the Partnership on May 14, 2008 (the “Original Filing”). This Amendment solely amends Part II, Item 6 of the Original Filing to correct paragraphs 1, 2, 4 and 5 of Exhibits 31.1 and 31.2.

Except for the revisions described above, this Amendment does not amend, modify or update the Original Filing in any respect, and in particular, it does not amend, modify or update the Original Filing with respect to paragraph 3 of Exhibits 31.1 and 31.2. This Amendment does not reflect events that have occurred subsequent to the filing of the Original Filing and, accordingly, this Amendment should be read in conjunction with our filings made with the Securities and Exchange Commission subsequent to the date of the Original Filing.

PART II — OTHER INFORMATION

Item 6. Exhibits

Number	Description of Document
31.1	Certification of the principal executive officer, pursuant to Rules 13a-14(a) or 15(d)-14(a) of the Securities Exchange Act of 1934, as amended.
31.2	Certification of the principal financial officer, pursuant to Rules 13a-14(a) or 15(d)-14(a) of the Securities Exchange Act of 1934, as amended.

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

DATE: October 16, 2008	CONCORD MILESTONE PLUS, L.P.
	(Registrant)
	By:	CM PLUS CORPORATION
		General Partner
	By:	/S/ Leonard Mandor
		Leonard Mandor
		President