BOSTON FINANCIAL TAX CREDIT FUND PLUS
40-17F2, 1998-09-29
OPERATORS OF APARTMENT BUILDINGS
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Letterhead

PricewaterhouseCoopers LLP
One Post Office Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

July 13, 1998

Securities & Exchange Commission
455th Street N.W.
Washington, DC 20549

Dear Madam or Sir:

Enclosed please find the completed Form N-17F-2 for Boston  Financial Tax Credit
Plus,  a Limited  Partnership,  as of January  31,  1998,  as well as our report
thereon, as required by Rule 17F-2 of the Investment Company Act.

Very truly yours,


/s/Barbara H. Kipp
Barbara H. Kipp
                                   .
BHK/sg
Enclosures

<PAGE>


Letterhead

PricewaterhouseCoopers LLP
One Post Office Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

To the Partners of Boston Financial Tax Credit Fund Plus,
a Limited Partnership

We have examined the investment account shown by the books and records of Boston
Financial  Tax Credit Fund Plus, a Limited  Partnership  ("the  Fund"),  for the
period from the date of our last similar  examination  on October 31,  1997,  to
January 31, 1998. Our  examination was made without prior notice to the Fund. It
is  understood  that this  report is solely  for the use of  management  and the
Securities and Exchange Commission and should not be used for any other purpose.

Securities  owned as of the close of business on January 31, 1998,  shown by the
books and records  audited by us, were verified  through  confirmation  with the
custodian, Fleet National Bank.

Because the above  procedures  do not  constitute  an audit in  accordance  with
generally  accepted  auditing  standards,  we do not  express  an opinion on the
investment  account referred to above. In connection with the procedure referred
to above,  no matters came to our  attention  that caused us to believe that the
specified account should be adjusted.  Had we performed additional procedures or
had we audited the financial  statements in accordance  with generally  accepted
auditing  standards,  matters might have come to our  attention  that would have
been  reported to you.  This report  relates only to the  investments  specified
above and does not extend to any financial  statements  of Boston  Financial Tax
Credit Fund Plus, a Limited Partnership, taken as a whole.

/s/PricewaterhouseCoopers LLP
Boston, Massachusetts
July 13, 1998

<PAGE>

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
<TABLE>
<CAPTION>
<S>                                                             <C>                       

FORM N-17F-2                                                         OMB APPROVAL
                                                                OMB Number:         3235-0360
Certificate of Accounting of Securities and Similar             Expires:               June 30, 1997
Investments in the Custody of                                   Estimated average burden
Management Investment Companies                                 hours per response..............0.05
                                                                ------------------------------------

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]


1.   Investment Company Act File Number:                        Date examination completed:

          811-NOT APPLICABLE - SEE ATTACHED EXPLANATION                    JANUARY 31, 1998


2.   State identification Number:

     AL             AK               AZ              AR                CA               CO
     CT             DE               DC              FL                GA               HI
     ID             IL               IN              IA                KS               KY
     LA             ME               MD              MA                MI               MN
     MS             MO               MT              NE                NV               NH
     NJ             NM               NY              NC                ND               OH
     OK             OR               PA              RI                SC               SD
     TN             TX               UT              VT                VA               WA
     WV             WI               WY              PUERTO RICO

     OTHER (specify):
</TABLE>


3. Exact number of investment company as specified in registration statement:

     BOSTON FINANCIAL TAX CREDIT FUND PLUS, A LIMITED PARTNERSHIP

4. Address of principal executive office (number, street, city, state, zip
code):

     101 ARCH STREET, 16 FLOOR, BOSTON, MA  02110

INSTRUCTIONS

This Form must be  completed  by  investment  companies  that  have  custody  of
securities or similar investments.

Investment Company

1. All items must be completed by the investment company.

2.   Give this Form to the independent public accountant who, in compliance with
     Rule 17f-2 under the Act and applicable state law, examines  securities and
     similar investments in the custody of the investment company.

Accountant

3.   Submit the Form to the Securities and Exchange  Commission and  appropriate
     state securities  administrators  when filing the certificate of accounting
     required by Rule 17f-2  under the Act and  applicable  state law.  File the
     original  and one  copy  with  the  Securities  and  Exchange  Commission's
     principal office in Washington, D.C., one copy with the regional office for
     the region in which the investment  company's principal business operations
     are conducted, and one copy with the appropriate state administrator(s), if
     applicable.


          THIS FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
                                                              SEC  2198 (8-95)
<PAGE>

Attachment to form N-17f-2

Boston  Financial  Tax  Credit  Fund  Plus,  A  Limited  Partnership,  is not an
investment company. However, it is filing the form N-17f-2 and related materials
pursuant  to  the   instruction   contained  in  the   Securities  and  Exchange
Commission's exemptive order (Release Number 18425) dated November 29, 1991.


<PAGE>


<PAGE>

Letterhead

PricewaterhouseCoopers LLP
One Post Office Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

July 13, 1998

Securities & Exchange Commission
455th Street N.W.
Washington, DC 20549

Dear Madam or Sir:

Enclosed please find the completed Form N-17F-2 for Boston  Financial Tax Credit
Plus,  a  Limited  Partnership,  as of March  31,  1998,  as well as our  report
thereon, as required by Rule 17F-2 of the Investment Company Act.

Very truly yours,


/s/Barbara H. Kipp
Barbara H. Kipp
                            .
BHK/sg
Enclosures

<PAGE>


Letterhead

PricewaterhouseCoopers LLP
One Post Office Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

To the Partners of Boston Financial Tax Credit Fund Plus,
a Limited Partnership

We have examined the investment account shown by the books and records of Boston
Financial  Tax Credit Fund Plus, a Limited  Partnership  ("the  Fund"),  for the
period from the date of the last similar  examination  on January 31,  1998,  to
March 31,  1998.  It is  understood  that this  report is solely  for the use of
management and the Securities and Exchange Commission and should not be used for
any other purpose.

Securities  owned as of the close of business on October 31, 1997,  shown by the
books and records  audited by us, were verified  through  confirmation  with the
custodian, Fleet National Bank.

Because the above  procedures  do not  constitute  an audit in  accordance  with
generally  accepted  auditing  standards,  we do not  express  an opinion on the
investment  account referred to above. In connection with the procedure referred
to above,  no matters came to our  attention  that caused us to believe that the
specified account should be adjusted.  Had we performed additional procedures or
had we audited the financial  statements in accordance  with generally  accepted
auditing  standards,  matters might have come to our  attention  that would have
been  reported to you.  This report  relates only to the  investments  specified
above and does not extend to any financial  statements  of Boston  Financial Tax
Credit Fund Plus, a Limited Partnership, taken as a whole.

/s/PricewaterhouseCoopers LLP
Boston, Massachusetts
July 13, 1998

<PAGE>

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
<TABLE>
<CAPTION>
<S>                                                             <C> 

FORM N-17F-2                                                         OMB APPROVAL
                                                                OMB Number:         3235-0360
Certificate of Accounting of Securities and Similar             Expires:               June 30, 1997
Investments in the Custody of                                   Estimated average burden
Management Investment Companies                                 hours per response..............0.05
                                                                ------------------------------------

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]


1.   Investment Company Act File Number:                         Date examination completed:

          811-NOT APPLICABLE - SEE ATTACHED EXPLANATION                    March 31, 1998


2.   State identification Number:

     AL             AK               AZ              AR                CA               CO
     CT             DE               DC              FL                GA               HI
     ID             IL               IN              IA                KS               KY
     LA             ME               MD              MA                MI               MN
     MS             MO               MT              NE                NV               NH
     NJ             NM               NY              NC                ND               OH
     OK             OR               PA              RI                SC               SD
     TN             TX               UT              VT                VA               WA
     WV             WI               WY              PUERTO RICO

     OTHER (specify):
</TABLE>


3. Exact number of investment company as specified in registration statement:

     BOSTON FINANCIAL TAX CREDIT FUND PLUS, A LIMITED PARTNERSHIP

4. Address of principal  executive  office (number,  street,  city,  state,  zip
code):

     101 ARCH STREET, 16 FLOOR, BOSTON, MA  02110

INSTRUCTIONS

This Form must be  completed  by  investment  companies  that  have  custody  of
securities or similar investments.

Investment Company

1. All items must be completed by the investment company.

2.   Give this Form to the independent public accountant who, in compliance with
     Rule 17f-2 under the Act and applicable state law, examines  securities and
     similar investments in the custody of the investment company.

Accountant

3.   Submit the Form to the Securities and Exchange  Commission and  appropriate
     state securities  administrators  when filing the certificate of accounting
     required by Rule 17f-2  under the Act and  applicable  state law.  File the
     original  and one  copy  with  the  Securities  and  Exchange  Commission's
     principal office in Washington, D.C., one copy with the regional office for
     the region in which the investment  company's principal business operations
     are conducted, and one copy with the appropriate state administrator(s), if
     applicable.


          THIS FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
                                                             SEC  2198 (8-95)
<PAGE>

Attachment to form N-17f-2

Boston  Financial  Tax  Credit  Fund  Plus,  A  Limited  Partnership,  is not an
investment company. However, it is filing the form N-17f-2 and related materials
pursuant  to  the   instruction   contained  in  the   Securities  and  Exchange
Commission's exemptive order (Release Number 18425) dated November 29, 1991.

<PAGE>


<PAGE>


Letterhead

PricewaterhouseCoopers LLP
One Post Officer Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

July 13, 1998

Securities & Exchange Commission
455th Street N.W.
Washington, DC 20549

Dear Madam or Sir:

Enclosed please find the completed Form N-17F-2 for Boston  Financial Tax Credit
Plus,  a Limited  Partnership,  as of October  31,  1997,  as well as our report
thereon, as required by Rule 17F-2 of the Investment Company Act.

Very truly yours,


/s/Barbara H. Kipp
Barbara H. Kipp
                                      .
BHK/sg
Enclosures

<PAGE>


Letterhead

PricewaterhouseCoopers LLP
One Post Office Square
Boston, MA  02109
Phone (617) 478-5000
Fax (617) 478-5900

To the Partners of Boston Financial Tax Credit Fund Plus,
a Limited Partnership

We have examined the investment account shown by the books and records of Boston
Financial  Tax Credit Fund Plus, a Limited  Partnership  ("the  Fund"),  for the
period  from the date of our last  similar  examination  on March 31,  1997,  to
October 31, 1997. Our  examination was made without prior notice to the Fund. It
is  understood  that this  report is solely  for the use of  management  and the
Securities and Exchange Commission and should not be used for any other purpose.

Securities  owned as of the close of business on October 31, 1997,  shown by the
books and records  audited by us, were verified  through  confirmation  with the
custodian, Fleet National Bank.

Because the above  procedures  do not  constitute  an audit in  accordance  with
generally  accepted  auditing  standards,  we do not  express  an opinion on the
investment  account referred to above. In connection with the procedure referred
to above,  no matters came to our  attention  that caused us to believe that the
specified account should be adjusted.  Had we performed additional procedures or
had we audited the financial  statements in accordance  with generally  accepted
auditing  standards,  matters might have come to our  attention  that would have
been  reported to you.  This report  relates only to the  investments  specified
above and does not extend to any financial  statements  of Boston  Financial Tax
Credit Fund Plus, a Limited Partnership, taken as a whole.

/s/PricewaterhouseCoopers LLP
Boston, Massachusetts
July 13, 1998

<PAGE>

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
<TABLE>
<CAPTION>
<S>                                                             <C>    

FORM N-17F-2                                                         OMB APPROVAL
                                                                OMB Number:         3235-0360
Certificate of Accounting of Securities and Similar             Expires:               June 30, 1997
Investments in the Custody of                                   Estimated average burden
Management Investment Companies                                 hours per response..............0.05
                                                                ------------------------------------

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]


1.   Investment Company Act File Number:                         Date examination completed:

          811-NOT APPLICABLE - SEE ATTACHED EXPLANATION                    October 31, 1997


2.   State identification Number:

     AL             AK               AZ              AR                CA               CO
     CT             DE               DC              FL                GA               HI
     ID             IL               IN              IA                KS               KY
     LA             ME               MD              MA                MI               MN
     MS             MO               MT              NE                NV               NH
     NJ             NM               NY              NC                ND               OH
     OK             OR               PA              RI                SC               SD
     TN             TX               UT              VT                VA               WA
     WV             WI               WY              PUERTO RICO

     OTHER (specify):
</TABLE>


3. Exact number of investment company as specified in registration statement:

     BOSTON FINANCIAL TAX CREDIT FUND PLUS, A LIMITED PARTNERSHIP

4. Address of principal  executive  office (number,  street,  city,  state,  zip
code):

     101 ARCH STREET, 16 FLOOR, BOSTON, MA  02110

INSTRUCTIONS

This Form must be  completed  by  investment  companies  that  have  custody  of
securities or similar investments.

Investment Company

1. All items must be completed by the investment company.

2.   Give this Form to the independent public accountant who, in compliance with
     Rule 17f-2 under the Act and applicable state law, examines  securities and
     similar investments in the custody of the investment company.

Accountant

3.   Submit the Form to the Securities and Exchange  Commission and  appropriate
     state securities  administrators  when filing the certificate of accounting
     required by Rule 17f-2  under the Act and  applicable  state law.  File the
     original  and one  copy  with  the  Securities  and  Exchange  Commission's
     principal office in Washington, D.C., one copy with the regional office for
     the region in which the investment  company's principal business operations
     are conducted, and one copy with the appropriate state administrator(s), if
     applicable.


          THIS FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
                                                              SEC  2198 (8-95)
<PAGE>

Attachment to form N-17f-2

Boston  Financial  Tax  Credit  Fund  Plus,  A  Limited  Partnership,  is not an
investment company. However, it is filing the form N-17f-2 and related materials
pursuant  to  the   instruction   contained  in  the   Securities  and  Exchange
Commission's exemptive order (Release Number 18425) dated November 29, 1991.




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