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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 Tax Credit Housing Fund-II 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 reports.

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

We agree with the statements made by Century Pacific Housing Tax Credit
Fund-II 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