SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): October 30, 1998
NATIONAL HOUSING PARTNERSHIP REALTY FUND IV (a Maryland Limited Partnership
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(Exact name of registrant as specified in its charter)
Maryland 0 15731 52-1473440
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation or Identification No.)
organization)
9200 Keystone Crossing
Suite 500
Indianapolis, Indiana 46240-7602
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(Address of principal executive offices) (Zip Code)
Registrant's telephone, including area code: (317) 817-7500
Not Applicable
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(Former Name or Former Address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants.
(i) On or about October 28, 1998, National Housing Partnership
Realty Fund IV (the "Registrant") dismissed Deloitte & Touche LLP as the
Registrant's independent accountants and engaged Ernst & Young LLP as its
independent accountants.
(ii) Deloitte & Touche LLP's reports on the financial
statements of the Registrant for the past two fiscal years did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
(iii) The decision to change independent accountants from
Deloitte & Touche LLP to Ernst & Young LLP was recommended by the general
partner of the Registrant.
(iv) During the Registrant's fiscal years ending December
31, 1996 and December 31, 1997 and the subsequent interim period preceding
the dismissal, there were no disagreements with Deloitte & Touche LLP on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which, if not resolved to the
satisfaction of Deloitte & Touche LLP, would have caused Deloitte & Touche
LLP to make reference to the subject matter of the disagreement(s) in
connection with their report.
(v) During the periods listed in item (iv) above, there
have been no "reportable events" (as defined in paragraph (a)(1)(v) of Item
304 of Regulation S-K).
(vi) The Registrant has provided Deloitte & Touche LLP with a
copy of the original Form 8-K and requested that Deloitte & Touche LLP
furnish it with a letter addressed to the Securities and Exchange Commission
(the "Commission") stating whether it agrees with the statements made by the
Registrant in response to this Item 4. A copy of the Deloitte & Touche LLP
letter addressed to the Commission is filed as Exhibit 16.1 to this Form
8-K/A.
(b) New independent accountants.
(i) On or about the date of dismissal of Deloitte & Touche LLP,
the Registrant engaged Ernst & Young LLP as independent accountants for the
fiscal year ending December 31, 1998.
(ii) Prior to the appointment of Ernst & Young LLP, the
Registrant did not engage or consult with Ernst & Young LLP regarding any
of the matters described in Item 304(a)(2) of Regulation S-K.
Item 7.
(c) Exhibits
16.1 Letter of Deloitte & Touche LLP dated November 10, 1998
regarding change in certifying accountant.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.
NATIONAL HOUSING PARTNERSHIP
REALTY FUND IV (a Maryland Limited Partnership)
By: The National Housing Partnership,
its general partner
By: National Corporation for Housing
Partnerships, its general partner
Date: November 12, 1998 By: /s/ Troy D. Butts
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Troy D. Butts
Senior Vice President and
Chief Financial Officer
EXHIBIT INDEX TO FORM 8-K/A
Exhibit
Number Description
16.1 Letter of Deloitte & Touche LLP dated
November 10, 1998 regarding change in
certifying accountant.
EXHIBIT 16.1
November 10, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Items 4(a)(i), 4(a)(ii),
4(a)(iv), 4(a)(v) and 4(a)(vi) of Form 8-K of the entities listed below
dated October 30, 1998. We have no basis for agreement or disagreement with
the comments in Items 4(a)(iii), 4(b)(i) and 4(b)(ii).
National Housing Partnership Realty Fund Two (Commission File No. 0-14458)
National Housing Partnership Realty Fund III (Commission File No. 0-14457)
National Housing Partnership Realty Fund IV (Commission File No. 0-15731)
Yours truly,
Deloitte & Touche LLP
