Exhibit 31-2
                                 CERTIFICATIONS

I, Thomas J. Riha, certify that:

1. I have reviewed this quarterly  report on Form 10-Q of WNC HOUSING TAX CREDIT
   FUND IV, L.P., Series 1;

2. Based on my  knowledge,  this  quarterly  report  does not contain any untrue
   statement of a material fact or omit  to state a material fact  necessary  to
   make the statements made, in light  of the  circumstances  under  which  such
   statements were made, not  misleading  with respect to the period covered  by
   this quarterly report;

3. Based  on my  knowledge,  the  financial   statements,  and  other  financial
   information   included  in  this quarterly  report,  fairly  present  in  all
   material respects the financial  condition,  results of operations  and  cash
   flows of the registrant  as  of, and  for,  the  periods  presented  in  this
   quarterly report;

4. The   registrant's  other  certifying  officer  and  I  are  responsible  for
   establishing and maintaining  disclosure  controls and procedures (as defined
   in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

   (a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such
        disclosure   controls  and   procedures   to  be   designed   under  our
        supervision,  to ensure  that  material  information  relating   to  the
        registrant,  including its consolidated subsidiaries, is  made known  to
        us by others within those entities,  particularly during  the period  in
        which this quarterly report is being prepared;

   (b)  Evaluated the  effectiveness of  the  registrant's  disclosure  controls
        and procedures and presented in this  report our conclusions  about  the
        effectiveness of the disclosure controls and procedures, as  of  the end
        of the period covered by this report based on such evaluation; and

   (c)  Disclosed  in this  report  any  change  in  the  registrant's  internal
        control over financial reporting that occurred during  the  registrant's
        most  recent  fiscal   quarter  that  has  materially  affected,  or  is
        reasonably  likely  to  materially  affect,  the  registrant's  internal
        control over financial reporting; and

5. The registrant's other certifying  officer(s) and I have disclosed,  based on
   our most recent evaluation of internal control over  financial reporting,  to
   the registrant's independent registered  public accounting firm and the audit
   committee of the  registrant's  board of directors (or persons performing the
   equivalent functions):

   (a)  All significant  deficiencies and material weaknesses in  the  design or
        operation  of  internal  control  over  financial  reporting  which  are
        reasonably  likely  to adversely affect  in the registrant's  ability to
        record, process, summarize and report financial information; and

   (b)  Any fraud, whether or not material,  that involves management  or  other
        employees  who  have a  significant  role in the  registrant's  internal
        control over financial reporting.

Date:   December 29, 2005





/s/ Thomas J. Riha
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Senior Vice-President - Chief Financial Officer of WNC & Associates, Inc.