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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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SCHEDULE 14D-1
TENDER OFFER STATEMENT PURSUANT TO SECTION
14(d) (1) OF THE SECURITIES EXCHANGE ACT OF 1934
(Amendment No. 1)
Boston Capital Tax Credit Fund IV L. P.
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(Name of Subject Company [Issuer])
Everest Tax Credit Investors, LLC
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(Bidder)
Series 24 of Beneficial Assignee Certificates
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(Title of Class of Securities)
None
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(CUSIP Number of Class of Securities)
Christopher K. Davis
Everest Properties II, LLC
199 S. Los Robles Ave., Suite 440
Pasadena, CA 91101
Telephone (800) 611-4613
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(Name, Address and Telephone Number of Person
Authorized to Receive Notices and Communications on Behalf of Bidder)
CALCULATION OF FILING FEE
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Transaction Valuation: $2,603,848(1) Amount of Filing Fee: $520.77
(1) Calculated as the product of the number of BACs on which the Offer is made
and the gross cash price per BAC.
[X] Check box if any part of the fee is offset as provided by Rule 0-11(a)(2)
and identify the filing with which the offsetting fee was previously paid.
Identify the previous filing by registration statement number, or the form
or schedule and the date of its filing.
Amount previously paid: $520.77 Filing party: Everest Tax Credit
Investors, LLC
Form or registration no.: SC14D-1; Date filed: April 20, 1998
No. 005-53891
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Schedule 14D-1
CUSIP No : None
1. NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS
Everest Tax Credit Investors, LLC
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2. CHECK THE APPROPRIATE BOX IF A MEMBER (a) [ ]
OF A GROUP* (b) [ ]
Not Applicable
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3. SEC USE ONLY
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4. SOURCE OF FUNDS*
AF
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5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEM 2(e) OR 2(f) [ ]
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6. CITIZENSHIP OR PLACE OF ORGANIZATION
California
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7. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
None
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8. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (7) EXCLUDES [ ]
CERTAIN SHARES
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9. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (7)
Not Applicable
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10. TYPE OF REPORTING PERSON*
OO
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AMENDMENT NO. 1 TO SCHEDULE 14D-1
This Amendment No. 1 amends the Tender Offer Statement on Schedule 14D-1
filed by Everest Tax Credit Investors, LLC, a California limited liability
company (the "Purchaser") with the Securities and Exchange Commission on April
20, 1998, relating to the Purchaser's offer to purchase up to 325,481 beneficial
assignee certificates ("BACs") in Series 24 of Boston Capital Tax Credit Fund IV
L.P. upon the terms and subject to the conditions set forth in the Offer to
Purchase, dated April 20, 1998, and the related Agreement of Transfer and Letter
of Transmittal. Capitalized terms used but not defined herein have the meaning
ascribed to them in the Offer to Purchase. The Offer is hereby amended to
include the information below.
ITEM 1. SECURITY AND SUBJECT COMPANY.
(b) The Offer has been withdrawn and terminated by the Purchaser and the
Purchaser will not purchase any of the BACs. No tenders of BACs have been
received by Purchaser. Any BACs tendered to Purchase will be promptly returned
to their owners.
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SIGNATURE
After due inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.
Dated: April 24, 1998
EVEREST TAX CREDIT INVESTORS, LLC
By: EVEREST PROPERTIES II, LLC, Manager
By: /s/ DAVID I. LESSER
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David I. Lesser
Executive Vice President
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