concordmilestonescto-final.htm

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_______________________

Amendment No. 1

SCHEDULE TO

Tender Offer Statement Pursuant to Section 14(d)(1) or 13(e)(1)

of the Securities Exchange Act of 1934

___________________

CONCORD MILESTONE PLUS, L.P.

(Name of Subject Company)

MORAGA GOLD, LLC; MPF INCOME FUND 25, LLC; MP VALUE FUND 7, LLC; MPF DEWAAY FUND 5, LLC; MPF FLAGSHIP FUND 14, LLC; MPF BLUERIDGE FUND I, LLC; STEVEN GOLD; AND MACKENZIE PATTERSON FULLER, LP

(Bidders)

Equity Units of Limited Partnership Interest, Each Composed of One Class A Interest and one Class B Interest

(Title of Class of Securities)

206318

(CUSIP Number of Class of Securities)

_______________________

		Copy to:
Christine Simpson		Chip Patterson, Esq.
MacKenzie Patterson Fuller, LP		MacKenzie Patterson Fuller, LP
1640 School Street		1640 School Street
Moraga, California 94556		Moraga, California 94556
(925) 631-9100 ext. 1024		(925) 631-9100 ext. 1006

(Name, Address, and Telephone Number of

Person Authorized to Receive Notices and

Communications on Behalf of Bidder)

Calculation of Filing Fee

	Transaction	Amount of
	Valuation*	Filing Fee

	$504,000	$28.12

*	For purposes of calculating the filing fee only. Assumes the purchase of 112,000 Units at a purchase price equal to $4.50 per Unit in cash.

[X]	Check box if any part of the fee is offset as provided by Rule 0-11(a)(2) and identify the filing with which the offsetting fee was previously paid. Identify the previous filing by registration statement number, or the Form or Schedule and the date of its filing.

	Amount Previously Paid: $ 28.12
	Form or Registration Number: SC TO-T
	Filing Party: MacKenzie Patterson Fuller, LP
	Date Filed: JUNE 1, 2009

[]	Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.

Check the appropriate boxes below to designate any transactions to which the statement relates:
[X]	third party tender offer subject to Rule 14d-1.
[]	issuer tender offer subject to Rule 13e-4.
[]	going private transaction subject to Rule 13e-3
[]	amendment to Schedule 13D under Rule 13d-2

Check the following box if the filing is a final amendment reporting the results of the tender offer: [X]

FINAL AMENDMENT TO TENDER OFFER

This Tender Offer Statement on Schedule TO relates to the offer (the “Offer”) by MORAGA GOLD, LLC; MPF INCOME FUND 25, LLC; MP VALUE FUND 7, LLC; MPF DEWAAY FUND 5, LLC; MPF FLAGSHIP FUND 14, LLC; MPF BLUERIDGE FUND I, LLC; AND STEVEN GOLD (collectively the “Purchasers”) to purchase 112,000 Units of limited partnership interest, each composed of One Class A Interest and one Class B Interest (such equity units are the “Units”) in Concord Milestone Plus, L.P. (the “Partnership”), the subject company, at a purchase price equal to $4.50 per Unit, less the amount of any distributions declared or made with respect to the Units between June 1, 2009 (the “Offer Date”) and July 1, 2009 (the “Expiration Date”), upon the terms and subject to the conditions set forth in the Offer to Purchase dated June 1, 2009 (the “Offer to Purchase”) and the related Letter of Transmittal.

The Offer resulted in the tender by unitholders, and acceptance for payment by the Purchasers, of a total of 10,500 Units. Upon completion of the Offer, the Purchasers held an aggregate of approximately 301,904 Units, or approximately 19.9% of the total outstanding Units. These units were allocated among the Purchasers as follows:

STEVE GOLD: 2,100 UNITS

MPF INCOME FUND 25, LLC: 8,400

SIGNATURES

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Dated: July 8, 2009

None

By:	/s/ Chip Patterson
	Chip Patterson, Senior Vice President of Manager or General Partner of each filing person

MACKENZIE PATTERSON FULLER, LP

By: /s/ Chip Patterson

Chip Patterson, Senior Vice President

STEVEN GOLD

/s/ Steven Gold