SEC Comment Letter for CONCORD MILESTONE PLUS L P (CIK 0000808460) — Jul 7, 2005
CONCORD MILESTONE PLUS L P (CIK 0000808460)
Date: July 7, 2005 · CIK: 0000808460 · Accession: 0000000000-05-034790
AI Filing Summary & Sentiment
Letter
RE: Concord Milestone Plus, LP Amended Schedule TO-T filed June 24, 2005 by Sutter Opportunity Fund 3, LLC, Sutter Opportunity Fund 3 (TE), LLC, SCM Special Fund, LLC, MacKenzie Patterson Fuller, Inc., Robert E. Dixon, and C.E. Patterson File No. 005-40562
July 7, 2005
Via Facsimile (925) 871-4046 and U.S. Mail
Chip Patterson Vice President and General Counsel MacKenzie Patterson Fuller, Inc. 1640 School Street Moraga, CA 94556
Ladies and Gentlemen:
We note your response to each of our prior comments regarding Mr. Patterson`s inclusion in the Schedule TO-T as a bidder but his absence from the Offer to Purchase as a purchaser. We do not agree with the analysis and conclusion set forth in your response letters. We have reviewed the arguments in support of your position that Mr. Patterson may be a bidder in the Schedule TO-T while not being a purchaser in the Offer to Purchase. Because Mr. Patterson is a bidder in the tender offer, he is also deemed to be a purchaser, and should appear as such, in the Offer to Purchase. While the staff of the Division of Corporation Finance will not undertake any further review of the Schedule TO-T at this time, the staff comments described above remain outstanding.
Please direct any questions to me at (202) 551-3619. You may also contact me via facsimile at (202) 772-9203.
Sincerely,
Daniel F. Duchovny
Attorney-Advisor
Office of Mergers &
Acquisitions
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
July 7, 2005
Via Facsimile (925) 871-4046 and U.S. Mail
Chip Patterson
Vice President and General Counsel
MacKenzie Patterson Fuller, Inc.
1640 School Street
Moraga, CA 94556
RE: Concord Milestone Plus, LP
Amended Schedule TO-T filed June 24, 2005 by Sutter
Opportunity
Fund 3, LLC,
Sutter Opportunity Fund 3 (TE), LLC, SCM Special Fund,
LLC,
MacKenzie Patterson Fuller, Inc., Robert E.
Dixon,
and C.E. Patterson
File No. 005-40562
Ladies and Gentlemen:
We note your response to each of our prior comments regarding
Mr. Patterson`s inclusion in the Schedule TO-T as a bidder but his
absence from the Offer to Purchase as a purchaser. We do not
agree
with the analysis and conclusion set forth in your response
letters.
We have reviewed the arguments in support of your position that
Mr.
Patterson may be a bidder in the Schedule TO-T while not being a
purchaser in the Offer to Purchase. Because Mr. Patterson is a
bidder in the tender offer, he is also deemed to be a purchaser,
and
should appear as such, in the Offer to Purchase. While the staff
of
the Division of Corporation Finance will not undertake any further
review of the Schedule TO-T at this time, the staff comments
described above remain outstanding.
Please direct any questions to me at (202) 551-3619. You
may
also contact me via facsimile at (202) 772-9203.
Sincerely,
Daniel F. Duchovny
Attorney-Advisor
Office of Mergers &
Acquisitions
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
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