PricewaterhouseCoopers
160 Federal Street
Boston, MA 02110
Telephone (617) 439-4390
To the Partners of Boston Financial Tax Credit Fund Plus,
A Limited Partnership
We have examined management's assertion about Boston Financial Tax Credit Fund
Plus, a Limited Partnership's (the Fund's) compliance with the requirements of
subsections (b) an (c) of Rule 17f-2 under the Investment Company Action of 1940
(the Act) as of January 31, 1999, included in the accompanying Management
Statement Regarding Compliance with Provisions of the Investment Company Act of
1940. Management is responsible for the Fund's compliance with those
requirements. Our responsibility is to express an opinion on management's
assertion about the Fund's compliance based on our examination.
Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants, and, accordingly, included
examining, on a test basis, evidence about the Fund's compliance with those
requirements and performing such other procedures as we considered necessary in
the circumstances. Included among our procedures were the following tests
performed as of January 31, 1999:
1) Confirmation of all securities held by the custodian, Fleet National Bank
2) Comparison of all such securities to the books and records of the Fund and
the custodian, Fleet National Bank
We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination of the Fund's compliance with
specified requirements.
In our opinion, management's assertion that Boston Financial Tax Credit Fund
Plus, a Limited Partnership was in compliance with the requirements of
subsections (b) and (c) of rule 17f-2 of the Investment Company Act of 1940 as
of January 31, 1999, with respect to securities reflected in the investment
account of the Fund is fairly stated, in all material respects.
This report is intended solely for the information and use of management of
Boston Financial Tax Credit Fund Plus, a Limited Partnership and the Securities
and Exchange Commission and should not be used for any other purpose.
/s/ PricewaterhouseCoopers
Boston, Massachusetts
July 12, 1999
<PAGE>
<TABLE>
<CAPTION>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
<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, 1999
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>
July 12, 1999
Boston Financial
101 Arch Street
Boston, MA 02110
Management Statement Regarding Compliance with Certain Provisions of the
Investment Company Act of 1940
We, as members of management of Boston Financial Tax Credit Fund Plus, a Limited
Partnership (the Fund), are responsible for complying with the requirements of
subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered
Management Investment Companies, of the Investment Company Act of 1940. We are
also responsible for establishing and maintaining an effective internal control
structure over compliance with those requirements. We have performed an
evaluation of the Company's compliance with the requirements of subsections (b)
and (c) of Rule 17f-2 as of January 31, 1999.
Based on this evaluation, we assert that the Company was in compliance with
those provisions of Rule 17f-2 of the Investment Company Act of 1940 as of
January 31, 1999 with respect to securities and similar investments reflected in
the investment account of the Company.
Boston Financial Tax Credit Fund Plus, a Limited Partnership
By:
/s/David Smith
- --------------------
David Smith, Director
<PAGE>
PricewaterhouseCoopers
160 Federal Street
Boston, MA 02110
Telephone (617) 439-4390
To the Partners of Boston Financial Tax Credit Fund Plus,
A Limited Partnership
We have examined management's assertion about Boston Financial Tax Credit Fund
Plus, a Limited Partnership's (the Fund's) compliance with the requirements of
subsections (b) an (c) of Rule 17f-2 under the Investment Company Action of 1940
(the Act) as of March 31, 1999, included in the accompanying Management
Statement Regarding Compliance with Provisions of the Investment Company Act of
1940. Management is responsible for the Fund's compliance with those
requirements. Our responsibility is to express an opinion on management's
assertion about the Fund's compliance based on our examination.
Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants, and, accordingly, included
examining, on a test basis, evidence about the Fund's compliance with those
requirements and performing such other procedures as we considered necessary in
the circumstances. Included among our procedures were the following tests
performed as of March 31, 1999:
3) Confirmation of all securities held by the custodian, Fleet National Bank
4) Comparison of all such securities to the books and records of the Fund and
the custodian, Fleet National Bank
We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination of the Fund's compliance with
specified requirements.
In our opinion, management's assertion that Boston Financial Tax Credit Fund
Plus, a Limited Partnership was in compliance with the requirements of
subsections (b) and (c) of rule 17f-2 of the Investment Company Act of 1940 as
of March 31, 1999, with respect to securities reflected in the investment
account of the Fund is fairly stated, in all material respects.
This report is intended solely for the information and use of management of
Boston Financial Tax Credit Fund Plus, a Limited Partnership and the Securities
and Exchange Commission and should not be used for any other purpose.
/s/ PricewaterhouseCoopers
Boston, Massachusetts
July 12, 1999
<PAGE>
<TABLE>
<CAPTION>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
<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, 1999
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>
July 12, 1999
Boston Financial
101 Arch Street
Boston, MA 02110
Management Statement Regarding Compliance with Certain Provisions of the
Investment Company Act of 1940
We, as members of management of Boston Financial Tax Credit Fund Plus, a Limited
Partnership (the Fund), are responsible for complying with the requirements of
subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered
Management Investment Companies, of the Investment Company Act of 1940. We are
also responsible for establishing and maintaining an effective internal control
structure over compliance with those requirements. We have performed an
evaluation of the Company's compliance with the requirements of subsections (b)
and (c) of Rule 17f-2 as of March 31, 1999.
Based on this evaluation, we assert that the Company was in compliance with
those provisions of Rule 17f-2 of the Investment Company Act of 1940 as of March
31, 1999 with respect to securities and similar investments reflected in the
investment account of the Company.
Boston Financial Tax Credit Fund Plus, a Limited Partnership
By:
/s/David Smith
- ---------------------
David Smith, Director
<PAGE>
PricewaterhouseCoopers
160 Federal Street
Boston, MA 02110
Telephone (617) 439-4390
To the Partners of Boston Financial Tax Credit Fund Plus,
A Limited Partnership
We have examined management's assertion about Boston Financial Tax Credit Fund
Plus, a Limited Partnership's (the Fund's) compliance with the requirements of
subsections (b) an (c) of Rule 17f-2 under the Investment Company Action of 1940
(the Act) as of October 31, 1998, included in the accompanying Management
Statement Regarding Compliance with Provisions of the Investment Company Act of
1940. Management is responsible for the Fund's compliance with those
requirements. Our responsibility is to express an opinion on management's
assertion about the Fund's compliance based on our examination.
Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants, and, accordingly, included
examining, on a test basis, evidence about the Fund's compliance with those
requirements and performing such other procedures as we considered necessary in
the circumstances. Included among our procedures were the following tests
performed as of October 31, 1998:
5) Confirmation of all securities held by the custodian, Fleet National Bank
6) Comparison of all such securities to the books and records of the Fund and
the custodian, Fleet National Bank
We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination of the Fund's compliance with
specified requirements.
In our opinion, management's assertion that Boston Financial Tax Credit Fund
Plus, a Limited Partnership was in compliance with the requirements of
subsections (b) and (c) of rule 17f-2 of the Investment Company Act of 1940 as
of October 31, 1998, with respect to securities reflected in the investment
account of the Fund is fairly stated, in all material respects.
This report is
intended solely for the information and use of management of
Boston Financial Tax Credit Fund Plus, a Limited Partnership and the Securities
and Exchange Commission and should not be used for any other purpose.
/s/ PricewaterhouseCoopers
Boston, Massachusetts
July 12, 1999
<PAGE>
<TABLE>
<CAPTION>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
<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, 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>
July 12, 1999
Boston Financial
101 Arch Street
Boston, MA 02110
Management Statement Regarding Compliance with Certain Provisions of the
Investment Company Act of 1940
We, as members of management of Boston Financial Tax Credit Fund Plus, a Limited
Partnership (the Fund), are responsible for complying with the requirements of
subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered
Management Investment Companies, of the Investment Company Act of 1940. We are
also responsible for establishing and maintaining an effective internal control
structure over compliance with those requirements. We have performed an
evaluation of the Company's compliance with the requirements of subsections (b)
and (c) of Rule 17f-2 as of October 31, 1998.
Based on this evaluation, we assert that the Company was in compliance with
those provisions of Rule 17f-2 of the Investment Company Act of 1940 as of
October 31, 1998 with respect to securities and similar investments reflected in
the investment account of the Company.
Boston Financial Tax Credit Fund Plus, a Limited Partnership
By:
/s/David Smith
- ---------------------
David Smith, Director
