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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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SCHEDULE 14D-1/A
TENDER OFFER STATEMENT PURSUANT TO SECTION 14(D)(1)
OF THE SECURITIES EXCHANGE ACT OF 1934
(FINAL AMENDMENT)
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BOSTON FINANCIAL TAX CREDIT FUND VIII,
A LIMITED PARTNERSHIP
(NAME OF SUBJECT ISSUER)
EVEREST TAX CREDIT INVESTORS, LLC
EVEREST TAX CREDIT INVESTORS II, LLC
(BIDDERS)
UNITS OF INTEREST
(TITLE OF CLASS OF SECURITIES)
10065E100
(CUSIP NUMBER OF CLASS OF SECURITIES)
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W. ROBERT KOHORST
EVEREST PROPERTIES II, LLC
199 SOUTH LOS ROBLES AVENUE, SUITE 440
PASADENA, CALIFORNIA 91101
(626) 585-5920
(NAME, ADDRESS AND TELEPHONE NUMBER OF PERSON AUTHORIZED TO RECEIVE NOTICES AND
COMMUNICATIONS ON BEHALF OF BIDDER)
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COPY TO:
PETER J. TENNYSON, ESQ.
VINCENT D. LOWDER, ESQ.
PAUL, HASTINGS, JANOFSKY & WALKER LLP
SEVENTEENTH FLOOR
695 TOWN CENTER DRIVE
COSTA MESA, CALIFORNIA 92626-1924
(714) 668-6200
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CALCULATION OF FILING FEE
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Transaction Valuation*: $1,688,125 Amount of Filing Fee: $338
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* For purposes of calculating the filing fee only. This amount assumes the
purchase of 1,825 units of interest of the subject partnership for $925 per
unit in cash. The amount of the filing fee, calculated in accordance with Rule
0-11(d) under the Securities Exchange Act of 1934, as amended, equals 1/50th
of one percent of the aggregate of the cash offered by the bidder.
[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.
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Amount Previously Paid: $338 Filing Party: Everest Tax Credit Investors, LLC
Form or Registration No.: Schedule 14D-1 Date Filed: August 11, 1997
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Index to Exhibits Located at Page: N/A
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SCHEDULE 14D-1
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CUSIP No.: 10065E100
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<TABLE>
<C> <S>
- ---------------------------------------------------------------------------------------------
1 NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
EVEREST TAX CREDIT INVESTORS, LLC
- ---------------------------------------------------------------------------------------------
2 CHECK THE APPROPRIATE BOX IF MEMBER OF A GROUP* (a) [X]
(b) [ ]
- ---------------------------------------------------------------------------------------------
3 SEC USE ONLY
- ---------------------------------------------------------------------------------------------
4 SOURCE OF FUNDS*
AF
- ---------------------------------------------------------------------------------------------
5 CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS [ ]
REQUIRED PURSUANT TO ITEMS 2(e) or 2(f)
- ---------------------------------------------------------------------------------------------
6 CITIZENSHIP OR PLACE OF ORGANIZATION
CALIFORNIA
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7 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
REPORTING PERSON
THE REPORTING PERSONS COLLECTIVELY OWN 339 UNITS.
- ---------------------------------------------------------------------------------------------
8 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (7) [ ]
EXCLUDES CERTAIN SHARES
- ---------------------------------------------------------------------------------------------
9 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (7)
LESS THAN 1%
- ---------------------------------------------------------------------------------------------
10 TYPE OF PERSON REPORTING*
OO
- ---------------------------------------------------------------------------------------------
</TABLE>
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14D-1
- -------------------------------
CUSIP No. 10065E100
- -------------------------------
<TABLE>
<C> <S>
- ---------------------------------------------------------------------------------------------
1 NAME OF REPORTING PERSON
S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
EVEREST TAX CREDIT INVESTORS II, LLC
- ---------------------------------------------------------------------------------------------
2 CHECK THE APPROPRIATE BOX IF MEMBER OF A GROUP (a) [X]
(b) [ ]
- ---------------------------------------------------------------------------------------------
3 SEC USE ONLY
- ---------------------------------------------------------------------------------------------
4 SOURCE OF FUNDS
AF
- ---------------------------------------------------------------------------------------------
5 CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS [ ]
REQUIRED PURSUANT TO ITEMS 2(e) or 2(f)
- ---------------------------------------------------------------------------------------------
6 CITIZENSHIP OR PLACE OF ORGANIZATION
CALIFORNIA
- ---------------------------------------------------------------------------------------------
7 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
REPORTING PERSON
THE REPORTING PERSONS COLLECTIVELY OWN 339 UNITS.
- ---------------------------------------------------------------------------------------------
8 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (7) [ ]
EXCLUDES CERTAIN SHARES
- ---------------------------------------------------------------------------------------------
9 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (7)
LESS THAN 1%
- ---------------------------------------------------------------------------------------------
10 TYPE OF PERSON REPORTING
OO
- ---------------------------------------------------------------------------------------------
</TABLE>
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This Final Amendment amends the Tender Offer Statement on Schedule 14D-1
filed with the Commission on August 11, 1997, as amended by Amendment No. 1
filed with the Commission on August 20, 1997, by Everest Tax Credit Investors,
LLC, a California limited liability company and Everest Tax Credit Investors II,
LLC, a California limited liability (collectively, the "Purchaser") (the
"Schedule 14D-1"). As amended, this statement relates to the Offer by the
Purchaser to purchase up to 1,825 of the units of interest (the "Units") of the
Partnership at $925 per Unit, less the amount of Distributions (as defined in
the Offer to Purchase) per Unit, if any, made by the Partnership after July 31,
1997 and less any tax credits allocable to selling Unitholders after September
30, 1997, and less any Partnership transfer fees, upon the terms and subject to
the conditions set forth in the Offer to Purchase, dated August 11, 1997, as it
may be supplemented or amended from time to time (the "Offer to Purchase"),
including by the Notice of Increase and Supplement to the Offer to Purchase
dated August 20, 1997 (the "Supplement"), and the related Agreement of Transfer
and Letter of Transmittal, as it may be supplemented or amended from time to
time (the "Letter of Transmittal," which, together with the Offer to Purchase
and the Supplement constitute the "Offer"), to include the terms set forth
below. Capitalized terms used but not defined herein have the meaning ascribed
to them in the Offer to Purchase. The following items are amended as follows:
ITEM 6. INTEREST IN SECURITIES OF THE SUBJECT COMPANY.
Items 6(a) and (b) are hereby amended by adding the following:
The Offer expired according to its terms at 12:00 midnight, New York City
time, on Tuesday, September 9, 1997. Purchaser has purchased 339 Units in
accordance with the terms of the Offer.
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SIGNATURE
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: November 12, 1997
EVEREST TAX CREDIT INVESTORS, LLC and
EVEREST TAX CREDIT INVESTORS II, LLC
By: EVEREST PROPERTIES II, LLC,
Manager
By: /s/ DAVID I. LESSER
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David I. Lesser
Executive Vice President
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