EXHIBIT 32.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2003

     In  connection  with the  Quarterly  Report on Form 10-Q of WNC Housing Tax
Credit  Fund  IV,  L.P.,  Series 1 (the  "Partnership")  for the  quarter  ended
December 31, 2005  as filed with the Securities  and Exchange  Commission on the
date hereof (the "Report"),  and pursuant to 18 U.S.C., section 1350, as adopted
pursuant to section 906 of the  Sarbanes-Oxley  Act of 2003,  I, Thomas J. Riha,
Chief  Financial  Officer  of WNC &  Associates,  Inc.,  general  partner of the
Partnership, hereby certify that:

     1.   The Report fully  complies with the  requirements  of section 13(a) or
          15(d) of the  Securities  Exchange  Act of 1934,  except to the extent
          that such  provisions  require the filing of an opinion of registiered
          public  accountants to accompany the  Partnership's  annual  financial
          statements; and

     2.   The  information  contained  in the  Report  fairly  presents,  in all
          material respects, the financial condition and result of operations of
          the Partnership.




/s/THOMAS J. RIHA
-----------------
Thomas J. Riha
Senior Vice-President and Chief Financial Officer of WNC & Associates, Inc.
February 17, 2006