SEC Comment Letter for BOSTON CAPITAL TAX CREDIT FUND IV LP (CIK 0000913778) — Jan 31, 2020
BOSTON CAPITAL TAX CREDIT FUND IV LP (CIK 0000913778)
Date: Jan. 31, 2020 · CIK: 0000913778 · Accession: 0000000000-20-000946
AI Filing Summary & Sentiment
File numbers found in text: 000-26200
Letter
January 31, 2020 Marc N. Teal Chief Financial Officer Boston Capital Tax Credit Fund IV LP One Boston Place, Suite 2100 Boston, MA 02108 Re:Boston Capital Tax Credit Fund IV LP Form 10-K for the year ended March 31, 2019 Filed June 20, 2019 File No. 000-26200 Dear Mr. Teal: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K filed June 20, 2019 Item 9a. Controls and Procedures, page 95 1.In future filings, revise your disclosure to include a statement that the certifications of the Principal Executive Officer and Principal Financial Officer, filed as exhibits, are applicable to each of the series as well as to the Fund. In addition, please tell us if management's conclusion on the effectiveness of internal control over financial reporting is applicable to each series individually, as well as the Fund as a whole, and clarify your conclusion in future filings. Exhibit 13 Report of Independent Registered Public Accounting Firm, page F-3 2.We note that the report of your independent auditor does not reference each series individually. Please have your auditor confirm to us that their report applies to the financial statements for each series individually. In future filings, the report should
FirstName LastNameMarc N. Teal Comapany NameBoston Capital Tax Credit Fund IV LP January 31, 2020 Page 2 FirstName LastName Marc N. Teal Boston Capital Tax Credit Fund IV LP January 31, 2020 Page 2 reference each series individually or separate reports should be provided for each series. Refer to Question 104.01 of the Securities Act Sections Compliance and Disclosure Interpretations. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact William Demarest, Staff Accountant at 202-551-3432 or Isaac Esquivel, Staff Accountant at 202-551-3395 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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January 31, 2020
Marc N. Teal
Chief Financial Officer
Boston Capital Tax Credit Fund IV LP
One Boston Place, Suite 2100
Boston, MA 02108
Re:Boston Capital Tax Credit Fund IV LP
Form 10-K for the year ended March 31, 2019
Filed June 20, 2019
File No. 000-26200
Dear Mr. Teal:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K filed June 20, 2019
Item 9a. Controls and Procedures, page 95
1.In future filings, revise your disclosure to include a statement that the certifications of the
Principal Executive Officer and Principal Financial Officer, filed as exhibits, are
applicable to each of the series as well as to the Fund. In addition, please tell us if
management's conclusion on the effectiveness of internal control over financial reporting
is applicable to each series individually, as well as the Fund as a whole, and clarify your
conclusion in future filings.
Exhibit 13
Report of Independent Registered Public Accounting Firm, page F-3
2.We note that the report of your independent auditor does not reference each series
individually. Please have your auditor confirm to us that their report applies to the
financial statements for each series individually. In future filings, the report should
FirstName LastNameMarc N. Teal
Comapany NameBoston Capital Tax Credit Fund IV LP
January 31, 2020 Page 2
FirstName LastName
Marc N. Teal
Boston Capital Tax Credit Fund IV LP
January 31, 2020
Page 2
reference each series individually or separate reports should be provided for each series.
Refer to Question 104.01 of the Securities Act Sections Compliance and Disclosure
Interpretations.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact William Demarest, Staff Accountant at 202-551-3432 or Isaac
Esquivel, Staff Accountant at 202-551-3395 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction