Exhibit (a)(3)







January 12, 2007

TO:        UNIT HOLDERS OF CONCORD MILESTONE PLUS, L.P.

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 all Units of limited
partnership interests (each equity unit consisting of one Class A Interest and
one Class B Interest, with such equity units referred to herein as "Units") in
CONCORD MILESTONE PLUS, L.P. (the "Partnership") at a purchase price equal to:

                                   $8 per Unit
                                   -----------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in CONCORD MILESTONE PLUS, L.P. without the usual
transaction costs associated with market sales or partnership transfer fees.
Reasons you may wish to sell your Units include:

     o    HIGHEST  OFFER PRICE YET.  The Offer Price is 27% higher than the most
          recent tender offer made by CMG Partners,  LLC and 28% higher than our
          most recent offer.


     o    UNCERTAINTY  OF PARTNERSHIP  TERMINATION.  Our offer provides you with
          the opportunity to receive a guaranteed amount of money in a specified
          time  period.  The general  partner has given no  indication  when the
          partnership will be liquidating.  Although one of the three properties
          is under  contract  for  sale,  the  other two are not and there is no
          guarantee that any of the properties  will be sold in the near future.
          Therefore, investors may not see liquidity for some time.

     o    ILLIQUIDITY OF UNITS. The relative  illiquidity of the Units resulting
          from the absence of a formal trading market makes the Units  difficult
          to sell.

     o    NO FUTURE IRS FILING REQUIREMENTS. The tax year in which you sell your
          Units will be the final year for which you will be obligated to file a
          K-1 for the  Partnership  with your tax return.  This may  represent a
          reduction in costs  associated  with filing  complicated  tax returns.
          Your  decision to sell may have other  favorable  or  unfavorable  tax
          consequences and potential sellers should consult their individual tax
          advisers.

     o    ELIMINATION  OF RETIREMENT  ACCOUNT FEES. If you sell your Units,  you
          may avoid  incurring  fees for having this  investment  in your IRA or
          retirement account. Because many custodians have transfer restrictions
          against  limited  partnership  units  or  charge  additional  fees for
          holding this type of asset,  many investors are faced with the task of
          searching for a way to avoid these fees. Once our cash payment is sent
          directly to your retirement account,  you are free to consolidate your
          retirement  accounts or transfer the funds to a custodian  that offers
          lower fees.

After carefully reading the enclosed Offer, if you elect to tender your Units,
mail (using the enclosed pre-addressed, postage paid envelope) or fax (then
mail) a duly completed and executed copy of the Letter of Transmittal (printed
on yellow paper) and change of address forms, your certificate (this is REQUIRED
FOR TRANSFER), and any other documents required by the Letter of Transmittal, to
the Depositary for the Offer at:

                         MacKenzie Patterson Fuller, LP
                               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) February 16, 2007.