Exhibit 32.1

                            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 Quarterly  Report of American Tax Credit  Properties II
L.P. (the  "Registrant") on Form 10-Q for the period ended September 29, 2004 as
filed with the  Securities  and  Exchange  Commission  on the date  hereof  (the
"Report"),  I, David  Salzman,  Chief  Executive  Officer of Richman Tax Credits
Inc.,  general partner of Richman Tax Credit Properties II L.P., general partner
of the Registrant,  certify, pursuant to 18 U.S.C. (S) 1350, as adopted pursuant
to (S) 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/ David Salzman
- ------------------------------------------
David Salzman
Chief Executive Officer of Richman Tax
Credits Inc., general partner of Richman
Tax Credit Properties II L.P., general
partner of the Registrant
November 15, 2004