June 14, 2006

Daniel Duchovny
Office of Mergers and Acquisitions
Securities and Exchange Commission
Washington, D.C. 20549-0303

Re:  ICON Cash Flow  Partners  LP Seven,  Schedule  TO-T  filed  May 30, 2006 by
MacKenzie Patterson Fuller, LP and its affiliates, the Purchasers
SEC File No. 005-81835

Dear Mr. Duchovny:

Thank you for your letter dated June 9, 2006 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.   We have revised the offer and amended the Schedule TO-T.

     2.   We have amended the Schedule TO-T.

Closing paragraphs: While acknowledging the Staff's positions, and without
implying any specific issue with such position, we respectfully decline to make
the statements requested. There is no requirement that we do so. To the extent
the requested statements are accurate statements of applicable law, there is no
reason to obtain from bidders a recitation of such law. To the extent the
statements go beyond applicable law or reflect interpretations of law that may
be open to dispute, it would not be fair or appropriate to require bidders to
make statements that might prejudice their right to take a contrary position at
some later time, if the occasion arose.

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

Very Truly Yours,

Chip Patterson
Senior Vice President and General Counsel
(925) 631-9100 ext. 206
(925) 871-4046 (Fax)
chip@mpfi.com