American Tax Credit Properties Iii (ATCIIIX) 10-K 2006 FY Annual report

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of American Tax Credit Properties III L.P. (the “Registrant”) on Form 10-K for the year ended March 30, 2006 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Neal Ludeke, Chief Financial Officer of Richman Housing Credits Inc., general partner of Richman Tax Credit Properties III L.P., general partner of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

/s/ Neal Ludeke

Neal Ludeke

Chief Financial Officer of Richman

Housing Credits Inc., general partner

of Richman Tax Credit Properties III

L.P., General Partner of the Registrant

March 14, 2008