SecProbe.io

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						February 14, 2005

Mail Stop 04-09

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 Housing Tax Credits VI, L.P., Series 10
	File No.  0-50837
      Form 10-K for the year ended March 31, 2004
Form 10-Q for the quarterly period ended June 30, 2004

Dear Mr. Riha:

      We have reviewed your response letter dated January 31, 2005
and have the following additional comments.  In our comments, we
ask
you to provide us with supplemental information so we may better
understand your disclosure.  After reviewing this information, we
may
or may not raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Item 7. Management`s Discussion and Analysis of Financial
Condition
and Results of Operations

Results of Operations and Liquidity and Capital Resources, page 13

1. Related to prior comment 2, we understand that there are no
operations or financial condition as of March 31, 2003.  However,
as
evidenced by the excerpts from Interpretive Release 33-8350,
quoted
in your response, the Management`s Discussion and Analysis is not
intended to be merely a comparison between two years, but "to
provide
a narrative explanation of a company`s financial statements that
enables investors to see the company through the eyes of
management".
Supplementally explain to us your basis for not including any
discussion of your financial position or results of operations as
of
March 31, 2004 in your MD&A.

Method of Accounting for Investments in Limited Partnerships, page
23

2. Related to prior comment 5, clarify in future filings and
supplementally to us which period the effect of any difference
between estimated and actual results would be recorded in.  In
addition, please advise us how you considered paragraph 18(g) of
APB
18 in applying this methodology.

New Accounting Pronouncements, page 24

3. We have reviewed your response to comment 6 and still do not
understand how you concluded that there is sufficient equity
investment at risk under paragraph 5(a) of FIN 46(R) considering
that
partners` capital is significantly less than 10% of total assets
for
all partnerships on a combined basis and the general partner has
allowed the partnership to defer payment of its fees.  Please
expand
your explanation of how you reached this conclusion with reference
to
paragraph 9 of FIN 46(R).

4. We also do not understand how you reached your conclusions
under
paragraph 5(c).  It appears from your response that the general
partners control over operating decisions has resulted in applying
the equity method under SOP 78-9.  In light of this treatment,
please
advise us why you believe that your rights to expected returns and
losses including the tax benefits are not disproportionate to your
voting rights in concluding that the Local Limited Partnerships
are
not VIEs.

Schedule III, page 38

5. In light of your response to prior comment 9, please include
all
columns required by Rule 12-28 of Regualtion S-X at a minimum.

      Please respond to the comments included in this letter
within
ten business days.  If you have any questions, you may contact
William Demarest at (202) 824-5539 or me at (202) 824-5222.

Sincerely,

Steven Jacobs
Senior Staff Accountant

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WNC Housing Tax Credits VI, L.P., Series 10
February 14, 2005
Page 1

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