SEC Company Response from WNC CALIFORNIA HOUSING TAX CREDITS LP (CIK 0000845750) — Apr 12, 2005

WNC CALIFORNIA HOUSING TAX CREDITS LP (CIK 0000845750)
Date: April 12, 2005 · CIK: 0000845750 · Accession: 0001084067-05-000077

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AI Filing Summary & Sentiment

Referenced dates: March 29, 2004

Date

April 12, 2005

Author

Senior Vice President - Chief Financial

Form

CORRESP

Company

WNC CALIFORNIA HOUSING TAX CREDITS LP (CIK 0000845750)

Letter

April 12, 2005 Steven Jacobs, Senior Staff Accountant Securities and Exchange Commission Division of Corporation Finance Mail Stop 0409 450 Fifth Street, NW Washington, D.C. 20549

Re: WNC California Housing Tax Credits, L.P. Form 10-K for the year ended March 31, 2004 Form 10-Q for the quarter ended June 30, 2004 Form 10-Q for the quarter ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 File No. 0-20058

Dear Mr. Jacobs:

We are in receipt of your letter dated March 29, 2004 ting the referenced matters.

We are endeavoring to respond to your comments as quickly as possible, but business exigencies prevent us from doing so within the 10-business day period set forth in your letter. Please be advised that we are striving to provide a substantive response to your letter no later than April 20, 2005.

Very truly yours,
/s/ Thomas J. Riha
------------------
Thomas J. Riha,
Senior Vice President - Chief Financial
Officer, WNC & Associates, Inc.

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                                        April 12, 2005

Steven Jacobs, Senior Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 0409
450 Fifth Street, NW
Washington, D.C.  20549

         Re:      WNC California Housing Tax Credits, L.P.
                  Form 10-K for the year ended March 31, 2004
                  Form 10-Q for the quarter ended June 30, 2004
                  Form 10-Q for the quarter ended September 30, 2004
                  Form 10-Q for the quarter ended December 31, 2004
                  File No.  0-20058

Dear Mr. Jacobs:

     We are in receipt of your letter  dated March 29, 2004 ting the  referenced
matters.

     We are endeavoring to respond to your comments as quickly as possible,  but
business  exigencies  prevent us from doing so within the 10-business day period
set forth in your  letter.  Please be advised  that we are striving to provide a
substantive response to your letter no later than April 20, 2005.

                                      Very truly yours,

                                      /s/ Thomas J. Riha
                                      ------------------
                                      Thomas J. Riha,
                                      Senior Vice President - Chief Financial
                                      Officer, WNC & Associates, Inc.

</TEXT>
</DOCUMENT>

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