- --------------------------------------------------------------------------------


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                          ---------------------------



                                   FORM 8-K/A

                                 AMENDMENT NO. 3

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934



Date of report (Date of earliest event reported)            JANUARY 11, 2000
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               REALMARK PROPERTY INVESTORS LIMITED PARTNERSHIP IV
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               (Exact Name of Registrant as Specified in Charter)


         DELAWARE                    0-14386                  16-1245153
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      (State or Other              (Commission               (IRS Employer
       Jurisdiction                File Number)           Identification No.)
     of Incorporation)


2350 NORTH FOREST ROAD, SUITE 12A, GETZVILLE, NEW YORK                 14068
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(Address of principal executive office)                             (Zip Code)



Registrant's telephone number, including area code                (716) 636-9090
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                                      NONE
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          (Former Name or Former Address, if changed Since Last Report)





                               (Page 1 of 4 pages)
                         Exhibit Index Appears on Page 4




ITEM 4.     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

      The Company has provided information with respect to the resignation of
Deloitte & Touche LLP ("D & T") as its independent accountants by Report on Form
8-K/A, Amendment No. 2, filed on April 17, 2000 ("Form 8-K"). The Company
received D & T's letter dated May 1, 2000 on May 1, 2000 regarding the Company's
Form 8-K/A, Amendment No. 2 and has included such letter as an Exhibit hereto.

ITEM 7.     FINANCIAL   STATEMENTS,   PRO  FORMA  FINANCIAL   INFORMATION  AND
            EXHIBITS.

      (a)   Not Applicable

      (b)   Not Applicable

      (c) The following Exhibit is filed as part of this Current Report on Form
8-K/A:

            16   Letter from Deloitte & Touche LLP to the Securities and
                 Exchange Commission, dated May 1, 2000, concerning the
                 statements made by Registrant on its Form 8-K/A, Amendment No.
                 2.





                               (Page 2 of 4 pages)





                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                    REALMARK PROPERTY INVESTORS
                                    LIMITED PARTNERSHIP IV

                                    By:  Realmark Properties, Inc.,
                                               a general partner

                                    By: /s/JOSEPH M. JAYSON
                                        ---------------------------
                                           Joseph M. Jayson
                                           President and Director


Dated:  May 2, 2000



                               (Page 3 of 4 pages)







                                  EXHIBIT INDEX

                                  -------------

EXHIBIT NO.      EXHIBIT DESCRIPTION                              PAGE NO.
- -----------      -------------------                              --------

    16           Letter from Deloitte & Touche                        5
                 LLP to the Securities and
                 Exchange Commission, dated May
                 1, 2000, concerning the
                 statements made by Registrant
                 on its Form 8-K/A, Amendment
                 No. 2.




                               (Page 4 of 4 pages)