830159--7/10/2008--AMERICAN_TAX_CREDIT_PROPERTIES_LP

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{tax, income, asset}

{interest, director, officer}

{stock, price, share}

{investment, property, distribution}

There is no guarantee that it will be possible to sell the Properties or, if possible, that Registrant would receive any proceeds from any such sale. The Local Partnerships may be required to continue to maintain the low-income nature of the Properties beyond the Compliance Period under agreements with state tax credit agencies. Limited partners may not be able to use all of the carried forward Low-income Tax Credits. There is no existing market for the Units. Under certain circumstances, limited partners of Registrant may incur out-of-pocket tax costs. Limited partners of Registrant may not receive a return of any portion of their original capital investment in Registrant.

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