WNC HOUSING TAX CREDIT FUND IV L P SERIES 1
8-K/A, 1999-02-10
OPERATORS OF APARTMENT BUILDINGS
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K/A

                               AMENDMENT NO. 1 TO

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported) February 3, 1999

                 WNC Housing Tax Credit Fund IV, L.P., Series 1
             (Exact name of registrant as specified in its charter)

  California                         0-26048                    33-0563307
(State or other jurisdiction        (Commission               (IRS Employer
  of incorporation)                  File Number          Identification Number)

                3158 Redhill Avenue, Suite 120, Costa Mesa 92626
               (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code     (714)662-5565


                                       N/A
          (Former name or former address, if changed since last report)


<PAGE>


Item 7.           Financial Statements and Exhibits.

(a)      Financial Statements of Businesses Acquired.

         Inapplicable.

(b)      Pro forma financial information.

         Inapplicable.


(c)      Exhibits.

         16.1     Letter re change in certifying accountant













<PAGE>


                                   SIGNATURES

         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 hereunto duly authorized.

                             WNC Housing Tax Credit Fund IV, L.P., Series 1
                                           (Registrant)
Date: February 10, 1999      By:      WNC Tax Credit Partners IV, L.P.,
                                      General Partner

                                      By:      WNC & Associates, Inc.,
                                               General Partner

                                               By:    /s/ JOHN B. LESTER, JR. ,
                                                          John B. Lester, Jr.,
                                                          President



February 5, 1999

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on February 3, 1999, to be filed by our former client, WNC
Housing Tax Credit Fund IV, L.P., Series 1.  We agree with the statements
contained therein insofar as they relate to our firm.


                                        /s/ Corbin & Wertz
                                            Irvine, California


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