November 6, 2003



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 October 29, 2003, to be filed by our former client, WNC
Housing Tax Credit Fund IV, L.P., Series 2. We agree with the statements
contained in Item 4 made in response to that Item insofar as they relate to our
firm.



Very truly yours,





BDO Seidman, LLP