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SEC Comment Letter for WNC CALIFORNIA HOUSING TAX CREDITS III LP (CIK 0000892997) — Sep 21, 2005

WNC CALIFORNIA HOUSING TAX CREDITS III LP (CIK 0000892997)
Date: Sept. 21, 2005 · CIK: 0000892997 · Accession: 0000000000-05-048830

AI Filing Summary & Sentiment

Date
September 21, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
WNC CALIFORNIA HOUSING TAX CREDITS III LP (CIK 0000892997)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (714) 662-4412 Mr. Thomas J. Rhia Chief Financial Officer WNC & Associates, Inc. 17782 Sky Park Circle Irvine, CA 92614-6404

RE: WNC California Housing Tax Credits III, L.P. File No. 0-23908 Form 10-K for the year ended March 31, 2004 Forms 10-Q for the quarterly periods ended June 30, 2004, September 30, 2004, and December 31, 2004

Dear Mr. Riha:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

September 21, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (714) 662-4412

Mr. Thomas J. Rhia
Chief Financial Officer
WNC & Associates, Inc.
17782 Sky Park Circle
Irvine, CA 92614-6404

RE:	WNC California Housing Tax Credits III, L.P.
	File No.  0-23908
      Form 10-K for the year ended March 31, 2004
Forms 10-Q for the quarterly periods ended June 30, 2004,
September
30, 2004, and December 31, 2004

Dear Mr. Riha:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

Steven Jacobs
Branch Chief

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</TEXT>
</DOCUMENT>