SecProbe.io

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May 4, 2005

Via Facsimile (925) 871-4046 and U.S. Mail

Chip Patterson
MacKenzie Patterson Fuller, Inc.
1640 School Street
Moraga California 94556

Re:	National Property Investors 6
	Schedule TO filed May 2, 2005 by MacKenzie Patterson
	Fuller, Inc. et al.
      SEC File No. 5-47883

Dear Mr. Patterson:

      We have reviewed the above-referenced filing and have the
following comments.  Please make corresponding changes, where
applicable, to each of the above-referenced filing in response to
these comments.

Schedule TO-T Item 12. Exhibits

1. We note your response to and reissue prior comment 1.  Please
comply with Item 1005(e) of Regulation M-A.  To the extent that
the agreement in its current state is not definitive, we believe that
you must amend the Schedule TO to reflect any changes to the agreement
when it does become definitive, and extend the offer if
appropriate.

Offer to Purchase

Is the Financial Condition of the Bidders Relevant to My Decision
On Whether To Tender in the Offer? Page 5

2. We note your responses to and reissue prior comments 4 and 5.
In the alternative, provide supplemental support for your position
that purchasers have aggregate capital to fund this, and all other
offers, outstanding, assuming the offers are fully subscribed.  When
providing your analysis, a conclusory statement that bidders
possess the resources to meet their obligations will be insufficient.

3. In addition, explain why you believe "aggregate" capital is an
appropriate measure of your ability to satisfy your prompt payment
obligations.

4. We reissue prior comment 9.  Revise your disclosure to delete
reference to your assumption, or expand the disclosure to explain
why there is uncertainty as to the tax treatment of the partnership
and discuss the potential alternative consequences.  The staff does
not consider uncertainty as to the tax consequences to be equivalent
to immateriality.

5. We note your response to our request (in "Closing Comments") to
provide certain acknowledgements from the Purchasers.  Revise your
response to include the requested statements from all filing
persons or, in the alternative, explain why you believe you have the
authority to provide the acknowledgements on their behalf.

Closing Comments

      As appropriate, please amend your documents in response to
these comments.  You may wish to provide us with marked copies of
the amendment, if required, to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please file
your cover letter, under the name of the issuer, on EDGAR.  Please
understand that we may have additional comments after reviewing
your amendment and responses to our comments.  In addition, depending
upon your response to these comments, a supplement may need to be sent
to security holders.

      Please direct any questions to me at (202) 942-1762.  You
may also contact me via facsimile at (202) 942-9638.  Please send all
correspondence to us at the following ZIP code:  20549-0303.

      						Sincerely,

							Julia E. Griffith
							Special Counsel,
							Office of Mergers
							and Acquisitions

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