Exhibit 32.2

                            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 Annual Report of American Tax Credit  Properties III L.P.
(the  "Registrant") on Form 10-K for the year ended March 30, 2005 as filed with
the Securities  and Exchange  Commission on the date hereof (the  "Report"),  I,
Neal Ludeke,  Chief Financial  Officer of Richman Housing Credits Inc.,  general
partner  of Richman  Tax  Credit  Properties  III 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/  Neal Ludeke
- ---------------------------------------
Neal Ludeke
Chief Financial Officer of Richman
Housing Credits Inc., general partner
of Richman Tax Credit Properties III
L.P., General Partner of the Registrant
August 11, 2005

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