corresp

July 22, 2009

Mail Stop: 3010

Ms. Jessica Barberich
United States Securities and exchange commission
100 F Street, N.E.
Washington, D.C. 20549


Re:		Del Taco Income Properties IV Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 11, 2009 Form 10-Q for Quarterly Period Ended March 31, 2009 Filed May 15, 2009 File No. 033-13437

Dear Ms. Barberich,

Del Taco Income Properties IV (the “Company”) is in receipt of the Staff’s letter dated July 14, 2009 regarding the Staff’s review of and comments on the Company’s Form 10-K and Form 10-Q filings referenced above. For your convenience, we have restated the Staff’s comments in bold in this letter and have provided the Company’s response below each comment.

Comment:

1. We note that you filed your Principal Executive Officer and Principal Financial Officer certifications under Item 601(b)(31) of Regulation S-K. Please file an amendment to your Form 10-K to include the introductory language addressing internal control over financial reporting as required in paragraph 4. The amendment should include the entire report and new, corrected certifications as set forth in Item 601(b)(31) of Regulation S-K. Please also amend your Form 10-Q for the quarter ended March 31, 2009.

Response:

We have filed the requested amendments to Form 10-K and Form 10-Q to comply with the Exchange Act Rules.

We hereby acknowledge the following:

	•		the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

	•		staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

	•		the company may not assert staff comments as a defense in any proceeding