EXHIBIT 31.2

                                 CERTIFICATIONS


I, Patrick Kirse, Treasurer and Controller of CM Plus Corporation, the General
Partner of the Partnership, certify that:

(1)  I have reviewed this quarterly report on Form 10-QSB of Concord Milestone
     Plus, L.P.;

(2)  Based on my knowledge, this quarterly report does not contain any untrue
     statement of a material fact or omit to state a material fact necessary to
     make the statements made, in light of the circumstances under which such
     statements were made, not misleading with respect to the period covered in
     this quarterly report;

(3)  Based on my knowledge, the financial statements and other financial
     information included in this quarterly report, fairly present in all
     material respects the financial condition, results of operations and cash
     flows of the small business issuer as of, and for, the periods presented in
     this quarterly report;

(4)  The small business issuer's other certifying officer and I are responsible
     for establishing and maintaining disclosure controls and procedures (as
     defined in Exchange Act Rules 13a-15(e) and 15d-15(e) for the small
     business issuer's and we have:

     a)   designed such disclosure controls and procedures or caused such
          disclosure controls and procedures to be designed under our
          supervision to ensure that material information relating to the small
          business issuer's, including its consolidated subsidiaries is made
          known to us by others within those entities, particularly during the
          period in which this quarterly report is being prepared;

     b)   evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this quarterly report our
          conclusions about the effectiveness of the disclosure controls and
          procedures, as of the end of the period covered by this quarterly
          report based on such evaluation; and

     c)   disclosed in this quarterly report any change in the small business
          issuer's internal control over financial reporting that occurred
          during the small business issuer's most recent fiscal quarter that has
          materially affected, or is reasonably likely to materially affect, the
          small business issuer's internal control over financial reporting; and

(5)  The small business issuer's other certifying officer and I have disclosed,
     based on our most recent evaluation of internal control over financial
     reporting, to the small business issuer's auditors and the audit committee
     of the small business issuer's board of directors (or persons performing
     the equivalent function):

     a)   all significant deficiencies and material weaknesses in the design or
          operation of internal controls over financial reporting which are
          reasonably likely to adversely affect the small business issuer's
          ability to record, process, summarize and report financial
          information; and

     b)   any fraud, whether or not material, that involves management or other
          employees who have a significant role in the small business issuer's
          internal controls over financial reporting.

                                                       By: CM Plus Corporation,
                                                           General Partner

DATE: August 9, 2004                                   /s/ Patrick Kirse
      --------------                                   -------------------------
                                                       Patrick Kirse
                                                       Treasurer and Controller