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                                 April 28, 1999



Office of the Chief Accountant
Securities and Exchange Commission
450 - 5th Street, NW
Washington, DC  20549

To Whom It May Concern:

This letter serves to confirm that the client - auditor relationship between
Century Pacific Housing Fund-I and Novogradac & Company LLP has ceased
effective April 28, 1999 and Novogradac & Company, LLP will no longer serve
as independent accountants of record.

During the registrant's most recent fiscal year and to the date of this
letter, there have been no disagreements over any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreement, if not resolved, would have caused us to make
reference thereto in our report.

Our report on the Partnership's financial statements contained a modification
as to the uncertainty of Century Pacific Housing Fund-I to continue as a
going concern.  Our report did not contain an adverse opinion or disclaimers
of opinion and was not qualified as to uncertainty, audit scope or accounting
principle other than previously discussed.

We agree with the statements made by Century Pacific Housing Fund-I included
in Item 4 of Form 8-K.

                                          Sincerely,

                                          /s/ Novogradac & Company LLP
                                          NOVOGRADAC & COMPANY LLP

cc:  Mr. Irwin Deutch, Chairman
     Century Pacific Corporation
     c/o Century Pacific Housing Fund-I
     1925 Century Park East, Suite 1760
     Los Angeles, California  90067