UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~September~~December 3031, 2010

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________ to ___________

Commission file number: 0-20058

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

California	33-0316953
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

17782 Sky Park Circle
Irvine, CA	92614-6404
(Address of principal executive offices)	(Zip Code)

(714) 662-5565

(Telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes X No ~~___~~

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ~~___No~~ No X

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer___ Accelerated filer___ Non-accelerated filer X Smaller reporting company___

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ___No X

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

INDEX TO FORM 10 – Q

For the Quarterly Period Ended ~~September~~December 3031, 2010

PART I. FINANCIAL INFORMATION
Item 1. Financial Statements
Condensed Balance Sheets
As of September 30, 2010 and March 31, 2010	3
As of December 31, 2010 and March 31, 2010	3
Condensed Statements of Operations
For the Three and Six Months Ended September 30, 2010 and 2009	4
For the Three and Nine Months Ended December 31, 2010 and 2009	4
Condensed Statement of Partners' Deficit
For the Six Months Ended September 30, 2010	5
For the Nine Months Ended December 31, 2010	5
Condensed Statements of Cash Flows
For the Six Months Ended September 30, 2010 and 2009	6
For the Nine Months Ended December 31, 2010 and 2009	6
Notes to Condensed Financial Statements	7
Item 2. Management's Discussion and Analysis of Financial
Condition and Results of Operations	15
Item 3. Quantitative and Qualitative Disclosures about Market Risks	17
Item 4T. Controls and Procedures	17
PART II. OTHER INFORMATION
Item 1. Legal Proceedings	19
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	19
Item 3. Defaults Upon Senior Securities	19
Item 4. (Removed and Reserved)	19
Item 5. Other Information	19
Item 6. Exhibits	19
Signatures	20

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

CONDENSED BALANCE SHEETS

(Unaudited)

		September 30, 2010			March 31, 2010
		December 31, 2010			March 31, 2010
ASSETS
Cash and cash equivalents	$	6061,~~170~~764	$		42,834
Investments in Local Limited Partnerships, net (Note 2)		-			-
Other assets		-2,600			3,051
Total Assets	$	6064,~~170~~364	$		45,885
LIABILITIES AND PARTNERS' DEFICIT
Liabilities:
Accrued fees and expenses due to
General Partners and affiliates (Note 3)	$	1,~~811~~829,~~040~~412		$	1,898,495
Partners’ Deficit:
General Partners		(79,~~237~~378)			(80,254)
Limited Partners (10,000 Partnership Units authorized;
7,451 Partnership Units issued and 7,446 Partnership Units outstanding)		(1,671,633)			(1,772,356)
7,446 Partnership Units issued)		(1,685,670)			(1,772,356)
Total Partners’ Deficit		(1,~~750~~765,~~870~~048)			(1,852,610)
Total Liabilities and Partners’ Deficit	$	6064,~~170~~364		$	45,885

See accompanying notes to condensed financial statements

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

CONDENSED STATEMENTS OF OPERATIONS

For the Three and ~~Six~~Nine Months Ended ~~September~~December 3031, 2010 and 2009

(Unaudited)

		2010				2009
		Three Months		~~Six~~Nine Months		Three Months		~~Six~~Nine Months
Reporting fees	$	5,869	$	5,869	$	-	$	1,050
Distribution income	$	513	$	513	$	-	$	-
Reporting fees		1,071		6,940		-		1,050
Total operating income		1,584		7,453		-		1,050
Operating expenses:
Asset management fees (Note 3)		6,~~456~~457		1420,~~189~~646		1615,~~437~~020		3449,~~292~~312
Legal and accounting fees		248,~~630~~254		2837,~~789~~043		663,~~394~~421		7781,~~679~~100
Other		-1,061		~~928~~1,989		1,~~259~~331		46,~~888~~219
Total operating expenses		3115,~~086~~772		4359,~~906~~678		8419,~~090~~772		~~116~~136,~~859~~631
Loss from operations		(2514,~~217~~188)		(3852,~~037~~225)		(8419,~~090~~772)		(~~115~~135,~~809~~581)
Gain on sale of investment in
Local Limited Partnerships (Note 2)		-		139,742		~~40,000~~-		40,000
Interest income		1610		3545		31		89
Net income (loss)	$	(2514,~~201~~178)	$	~~101~~87,~~740~~562	$	(4419,~~087~~771)	$	(7595,~~801~~572)
Net income (loss) allocated to:
General Partners	$	(~~252~~142)	$	~~1,017~~876	$	(~~441~~198)	$	(~~758~~956)
Limited Partners	$	(2414,~~949~~036)	$	~~100~~86,~~723~~686	$	(4319,~~646~~573)	$	(7594,~~043~~616)
Net income (loss) per Partnership Unit	$	(32)	$	1412	$	(63)	$	(1013)
Outstanding weighted Partnership Units		7,446		7,446		7,446		7,446

See accompanying notes to condensed financial statements

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

CONDENSED STATEMENT OF PARTNERS’ DEFICIT

For the ~~Six~~Nine Months Ended ~~September~~December 3031, 2010

(Unaudited)

		General		Limited
		Partners		Partners		Total
Partners’ deficit at March 31, 2010	$	(80,254)	$	(1,772,356)	$	(1,852,610)
Net income		~~1,017~~876		~~100~~86,~~723~~686		~~101~~87,~~740~~562
Partners’ deficit at September 30, 2010	$	(79,237)	$	(1,671,633)	$	(1,750,870)
Partners’ deficit at December 31, 2010	$	(79,378)	$	(1,685,670)	$	(1,765,048)

See accompanying notes to condensed financial statements

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

CONDENSED STATEMENTS OF CASH FLOWS

For the ~~Six~~Nine Months Ended ~~September~~December 3031, 2010 and 2009

(Unaudited)

		2010		2009
Cash flows from operating activities:
Net income (loss)	$	~~101~~87,~~740~~562	$	(7595,~~801~~572)
Adjustments to reconcile net income (loss) to net
cash used in operating activities:
Gain on sale of investment in Local Limited Partnerships		(139,742)		(40,000)
Decrease in other assets		~~3,051~~451		-
Increase (decrease) in accrued fees and expenses due to
General Partners and affiliates		(8769,~~455~~083)		6080,~~685~~457
Net cash used in operating activities		(~~122~~120,~~406~~812)		(55,~~116~~115)
Cash flows from investing activities:
Proceeds from sale of investment in Local Limited Partnerships		139,742		40,000
Net cash provided by investing activities		139,742		40,000
Net increase (decrease) in cash and cash equivalents		1718,~~336~~930		(15,~~116~~115)
Cash and cash equivalents, beginning of period		42,834		49,488
Cash and cash equivalents, end of period	$	6061,~~170~~764	$	34,~~372~~373
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Taxes paid	$	-	$	-

See accompanying notes to condensed financial statements

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the ~~six~~nine months ended ~~September~~December 3031, 2010 are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2011. For further information, refer to the financial statements and footnotes thereto included in the Partnership's annual report on Form 10-K for the fiscal year ended March 31, 2010.

Organization

WNC California Housing Tax Credits, L.P. (the "Partnership") is a California Limited Partnership formed under the laws of the State of California on September 15, 1988. The Partnership was formed to acquire limited partnership interests in other limited partnerships (“Local Limited Partnerships”) which own multi-family housing complexes (“Housing Complexes”) that are eligible for Federal low income housing tax credits (“Low Income Housing Tax Credits”). The local general partners (the “Local General Partners”) of each Local Limited Partnership retain responsibility for maintaining, operating and managing the Housing Complexes. Each Local Limited Partnership is governed by its agreement of limited partnership (the “Local Limited Partnership Agreement”).

WNC & Associates, Inc., a California corporation (“Associates”), and Wilfred N. Cooper, Sr., are general partners of the Partnership (collectively, the “General Partners”). The chairman and president of Associates own substantially all of the outstanding stock of Associates. The business of the Partnership is conducted primarily through Associates, as the Partnership has no employees of its own.

The Partnership shall continue in full force and effect until December 31, 2037 unless terminated prior to that date pursuant to the partnership agreement or law.

The financial statements include only activity relating to the business of the Partnership, and do not give effect to any assets that the partners may have outside of their interests in the Partnership, or to any obligations, including income taxes, of the partners.

The Partnership Agreement authorized the sale of up to 10,000 units of Limited Partnership interests (“Partnership Units”) at $1,000 per Partnership Unit. The offering of Partnership Units concluded in October 1990 at which time 7,~~451~~446 Partnership Units representing subscriptions in the amount of $7,~~451~~446,000, had been accepted. The General Partners have a 1% interest in operating profits and losses, taxable income and losses, cash available for distribution from the Partnership and Low Income Housing Tax Credits of the Partnership. The investors (the “Limited Partners”) will be allocated the remaining 99% of these items in proportion to their respective investments.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued

The proceeds from the disposition of any of the Local Limited Partnership Housing Complexes will be used first to pay debts and other obligations per the respective Local Limited Partnership Agreement. Any remaining proceeds will then be paid to the Partnership. The sale of a Housing Complex may be subject to other restrictions and obligations. Accordingly, there can be no assurance that a Local Limited Partnership will be able to sell its Housing Complex. Even if it does so, there can be no assurance that any significant amounts of cash will be distributed to the Partnership. Should such distributions occur, the Limited Partners will be entitled to receive distributions equal to their capital contributions and their return on investment (as defined in the Partnership Agreement) and the General Partners would then be entitled to receive proceeds equal to their capital contributions from the remainder. Any additional sale or refinancing proceeds will be distributed 99% to the Limited Partners (in proportion to their respective investments) and 1% to the General Partners.

Risks and Uncertainties

An investment in the Partnership and the Partnership’s investments in Local Limited Partnerships and their Housing Complexes are subject to risks. These risks may impact the tax benefits of an investment in the Partnership, and the amount of proceeds available for distribution to the Limited Partners, if any, on liquidation of the Partnership’s investments. Some of those risks include the following:

The Low Income Housing Tax Credits rules are extremely complicated. Noncompliance with these rules results in the loss of future Low Income Housing Tax Credits and the fractional recapture of Low Income Housing Tax Credits already taken. In most cases the annual amount of Low Income Housing Tax Credits that an individual can use is limited to the tax liability due on the person’s last $25,000 of taxable income. The Local Limited Partnerships may be unable to sell the Housing Complexes at a price which would result in the Partnership realizing cash distributions or proceeds from the transaction. Accordingly, the Partnership may be unable to distribute any cash to its Limited Partners. Low Income Housing Tax Credits may be the only benefit from an investment in the Partnership.

The Partnership has invested in a limited number of Local Limited Partnerships. Such limited diversity means that the results of operation of each single Housing Complex will have a greater impact on the Partnership. With limited diversity, poor performance of one Housing Complex could impair the Partnership’s ability to satisfy its investment objectives. Each Housing Complex is subject to mortgage indebtedness. If a Local Limited Partnership failed to pay its mortgage, it could lose its Housing Complex in foreclosure. If foreclosure were to occur during the first 15 years, the loss of any remaining future Low Income Housing Tax Credits, a fractional recapture of prior Low Income Housing Tax Credits, and a loss of the Partnership’s investment in the Housing Complex would occur. The Partnership is a limited partner or a non-managing member of each Local Limited Partnership. Accordingly, the Partnership will have very limited rights with respect to management of the Local Limited Partnerships. The Partnership will rely totally on the Local General Partners. Neither the Partnership’s investments in Local Limited Partnerships, nor the Local Limited Partnerships’ investments in Housing Complexes, are readily marketable. To the extent the Housing Complexes receive government financing or operating subsidies, they may be subject to one or more of the following risks: difficulties in obtaining tenants for the Housing Complexes; difficulties in obtaining rent increases; limitations on cash distributions; limitations on sales or refinancing of Housing Complexes; limitations on transfers of interests in Local Limited Partnerships; limitations on removal of Local General Partners; limitations on subsidy programs; and possible changes in applicable regulations. Uninsured casualties could result in loss of property and Low Income Housing Tax Credits and recapture of Low Income Housing Tax Credits previously taken. The value of real estate is subject to risks from fluctuating economic conditions, including employment rates, inflation, tax, environmental, land use and zoning policies, supply and demand of similar Housing Complexes, and neighborhood conditions, among others.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued

The ability of Limited Partners to claim tax losses from the Partnership is limited. The IRS may audit the Partnership or a Local Limited Partnership and challenge the tax treatment of tax items. The amount of Low Income Housing Tax Credits and tax losses allocable to Limited Partners could be reduced if the IRS were successful in such a challenge. The alternative minimum tax could reduce tax benefits from an investment in the Partnership. Changes in tax laws could also impact the tax benefits from an investment in the Partnership and/or the value of the Housing Complexes. All of the Low Income Housing Tax Credits anticipated to be realized from the Local Limited Partnerships have been realized. The Partnership does not anticipate being allocated any Low Income Housing Tax Credits from the Local Limited Partnerships in the future.

No trading market for the Partnership Units exists or is expected to develop. Limited Partners may be unable to sell their Partnership Units except at a discount and should consider their Partnership Units to be a long-term investment. Individual Limited Partners will have no recourse if they disagree with actions authorized by a vote of the majority of Limited Partners.

The Partnership currently has insufficient working capital to fund its operations. Associates has agreed to continue providing advances sufficient enough to fund the operations and working capital requirements of the Partnership through ~~November~~February 3028, ~~2011~~2012.

Anticipated future and existing cash resources of the Partnership are not sufficient to pay existing liabilities of the Partnership. However, substantially all of the existing liabilities of the Partnership are payable to the General Partner and/or its affiliates. Though the amounts payable to the General Partners and/or their affiliates are contractually currently payable, the Partnership anticipates that the General Partners and/or their affiliates will not require the payment of these contractual obligations until capital reserves are in excess of the aggregate of then existing contractual obligations and then anticipated future foreseeable obligations of the Partnership. The Partnership would be adversely affected should the General Partners and/or their affiliates demand current payment of the existing contractual obligations and or suspend services for this or any other reason.

Exit Strategy

The Compliance Period for a Housing Complex is generally 15 years following construction or rehabilitation completion. Associates was one of the first in the industry to offer syndicated investments in Low Income Housing Tax Credits. The initial programs have completed their Compliance Periods.

Upon the sale of a Local Limited Partnership or Housing Complex after the end of the Compliance Period, there would be no recapture of Low Income Housing Tax Credits. A sale prior to the end of the Compliance Period could result in recapture if certain conditions are not met. All Local Limited Partnerships have completed their 15-year Compliance Period.

With that in mind, the General Partners are continuing their review of the Housing Complexes. The review considers many factors, including extended use requirements (such as those due to mortgage restrictions or state compliance agreements), the condition of the Housing Complexes, and the tax consequences to the Limited Partners from the sale of the Housing Complexes.

Upon identifying those Housing Complexes with the highest potential for a successful sale, refinancing or re-syndication, the Partnership expects to proceed with efforts to liquidate them. The objective is to wind down the Partnership. Local Limited Partnership interests may be disposed of any time by the General Partner in its discretion. While liquidation of the Housing Complexes continues to be evaluated, the dissolution of the Partnership was not imminent as of ~~September~~December 3031, 2010.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued

Upon management of the Partnership identifying a Local Limited Partnership for disposition, costs incurred by the Partnership in preparation for the disposition are deferred. Upon the sale of the Local Limited Partnership interest, the Partnership nets the costs that had been deferred against the proceeds from the sale in determining the gain or loss on sale of the Local Limited Partnership. Deferred disposition costs are included in other assets on the condensed balance sheets.

During the year ended March 31, 2010, the Partnership identified one Local Limited Partnership, HPA Investors, (“HPA”) for disposition. HPA owns the Hudson Park Apartments II, located in Shafter, California (the “Property”). Consistent with the investment objectives of the Partnership, the Property qualified for Federal Low Income Housing Tax Credits under the Internal Revenue Code for a 10-year period. The credit period has expired, and no further credits are being generated by the Property. The Compliance Period has also expired, so there will be no credit recapture upon the transfer of the Property. On October 5, 2009, the Partnership filed a proxy with the United States Securities and Exchange Commission for the written consent of the Limited Partners for the commencement of disposition. Definitive materials were filed on November 10, 2009 which extended the deadline for submitting ballots. As of November 16, 2009 the Partnership achieved the 51% approval necessary for the disposition.

On May 20, 2010, the sale of HPA closed. The total sales price including replacement reserves was $1,707,000 which was disbursed as follows: the Local General Partner of HPA was paid approximately $104,000 in sales preparation and refinancing fees and repayment of loans previously made, $1,452,000 paid down the outstanding mortgages and approximately $8,000 in selling costs were paid. The remaining $143,000 was distributed to the Partnership. The Partnership’s investment balance was zero at March 31, 2010. Accordingly, a gain of $143,000 was recorded during the quarterly period ended June 30, 2010. The $143,000 in cash proceeds was used to fund the Partnership’s reserves, of which $93,000 of the cash received paid accrued asset management fees, $2,000 paid the General Partner of the Partnership for operating expenses paid on its behalf and the remaining $48,000 will remain in the Partnership reserves to fund future asset management fees and reimbursements to the General Partners or an affiliate. No funds will be distributed to the Limited Partners.

On October 18, 2010, the Partnership filed preliminary consent solicitation materials with the Securities and Exchange Commission (“SEC”) regarding the adoption of a plan of liquidation. Definitive materials were filed with the SEC on October 29, 2010. Materials were disseminated to the Limited Partners on November 1, 2010. The Partnership is seeking approval to have a formal plan of liquidation of selling its limited partnership interests or selling the underlying Housing Complexes of each of the Local Limited Partnerships. On November 23, 2010, the Partnership sent a letter to the Limited Partners reminding them that a proxy was mailed to them and a vote was requested. On December 6, 2010 the Partnership received the majority vote in favor of the plan for dissolution. While a plan of dissolution was approved, liquidation of the Partnership was not imminent as of December 31, 2010.

~~Method~~The ofPartnership ~~Accounting~~has ~~for~~received ~~Investments~~the majority vote in favor of the plan of liquidation of the Partnership. Therefore, the Partnership is engaging third party appraisers to appraise several or all of the Local Limited Partnerships in this Partnership. The appraisal is one of the preliminary steps that need to be completed in order to move forward with the approved liquidation plan. The expense incurred for the appraisals, or any other disposition related expenses the Partnership incurs, are being capitalized and will remain on the balance sheet until the respective Local Limited Partnership is sold. At the time of disposition the capitalized costs will be netted with any cash proceeds that are received in order to calculate the gain or loss on the disposition.

The Partnership accounts for its investments in Local Limited Partnerships using the equity method of accounting, whereby the Partnership adjusts its investment balance for its share of the Local Limited Partnerships’ results of operations and for any contributions made and distributions received. The Partnership reviews the carrying amount of an individual investment in a Local Limited Partnership for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such investment may not be recoverable. Recoverability of such investment is measured by the estimated value derived by management, generally consisting of the sum of the remaining future Low Income Housing Tax Credits estimated to be allocable to the Partnership and the estimated residual value to the Partnership. If an investment is considered to be impaired, the Partnership reduces the carrying value of its investment in any such Local Limited Partnership. The accounting policies of the Local Limited Partnerships, generally, are expected to be consistent with those of the Partnership. Costs incurred by the Partnership in acquiring the investments are capitalized as part of the investment account and were being amortized over 27.5 years (see Note 2).

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued

~~“Equity~~Method ~~in losses~~ of ~~Local~~Accounting ~~Limited Partnerships”~~ for ~~the~~Investments periods ended September 30, 2010 and 2009 have been recorded by the Partnership. Management’s estimate for the three-month period is based on either actual unaudited results reported by the Local Limited Partnerships or historical trends in ~~the operations of the~~ Local Limited Partnerships. In subsequent annual financial statements, upon receiving the actual annual results reported by the Local Limited Partnerships, management reverses its prior estimate and records the actual results reported by the Local Limited Partnerships. Equity in losses of Local Limited Partnerships allocated to the Partnership are not recognized to the extent that the investment balance would be adjusted below zero. As soon as the investment balance reaches zero, the related costs of acquiring the investment are impaired. If the Local Limited Partnerships reported net income in future years, the Partnership will resume applying the equity method only after its share of such net income equals the share of net losses not recognized during the period(s) the equity method was suspended (see Note 2).

“Equity in losses of Local Limited Partnerships” for the periods ended December 31, 2010 and 2009 have been recorded by the Partnership. Management’s estimate for the nine-month period is based on either actual unaudited results reported by the Local Limited Partnerships or historical trends in the operations of the Local Limited Partnerships. In subsequent annual financial statements, upon receiving the actual annual results reported by the Local Limited Partnerships, management reverses its prior estimate and records the actual results reported by the Local Limited Partnerships. Equity in losses of Local Limited Partnerships allocated to the Partnership are not recognized to the extent that the investment balance would be adjusted below zero. If the Local Limited Partnerships reported net income in future years, the Partnership will resume applying the equity method only after its share of such net income equals the share of net losses not recognized during the period(s) the equity method was suspended (see Note 2).

In accordance with the accounting guidance for the consolidation of variable interest entities, the Partnership determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. The analysis that must be performed to determine which entity should consolidate a VIE focuses on control and economic factors. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party will be required to consolidate the VIE. Further, the guidance requires continual reconsideration of the primary beneficiary of a VIE.

Based on this guidance, the Local Limited Partnerships in which the Partnership invests meet the definition of a VIE. because the owners of the equity at risk in these entities do not have the power to direct their operations. However, management does not consolidate the Partnership’'s interests in these VIEs, as it is not considered to be the primary beneficiary since it does not have the power to direct the activities that are considered most significant to the economic performance of these entities. The Partnership currently records the amount of its investment in these Local Limited Partnerships aswhich anare ~~asset~~considered VIEs as assets on its balance sheets, recognizes its share of partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Partnership’'s balance in investment in Local Limited Partnerships represents its maximum exposure to loss. The Partnership’'s exposure to loss toin these Local Limited Partnerships is mitigated by the condition and financial performance of the underlying Housing Complexes as well as the strength of the Local General Partners and their guarantee against credit recapture to the investors in the Partnership.

Distributions received by the Partnership are accounted for as a reduction of the investment balance. Distributions received after the investment has reached zero are recognized as income. As of September 30, 2010, all of the investment balances had reached zero.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued

Distributions received by the Partnership are accounted for as a reduction of the investment balance. Distributions received after the investment has reached zero are recognized as income. As of December 31, 2010, all of the investment balances had reached zero.

Use of Estimates

Cash and Cash Equivalents

The Partnership considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. As of ~~September~~December 3031, 2010 and March 31, 2010, the Partnership had $5,~~288~~290 and $5,284 in cash equivalents, respectively.

Reporting Comprehensive Income

The Partnership had no items of other comprehensive income for all periods presented.

Income Taxes

The Partnership has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Partnership’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Partnership is not required to take any tax positions in order to qualify as a pass-through entity. The Partnership is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Partnership has no other tax positions which must be considered for disclosure.

Net Loss Per Partnership Unit

Net loss per Partnership Unit includes no dilution and is computed by dividing loss allocated to Limited Partners by the weighted average number of Partnership Units outstanding during the period. Calculation of diluted net loss per Partnership Unit is not required.

Revenue Recognition

The Partnership is entitled to receive reporting fees from the Local Limited Partnerships. The intent of the reporting fees is to offset (in part) administrative costs incurred by the Partnership in corresponding with the Local Limited Partnerships. Due to the uncertainty of the collection of these fees, the Partnership recognizes reporting fees as collections are made.

NOTE 2 - INVESTMENTS IN LOCAL LIMITED PARTNERSHIPS

As of September 30, 2010 and March 31, 2010, the Partnership owns Local Limited Partnership interests in three and four Local Limited Partnerships, respectively. Each of these Local Limited Partnerships own one Housing Complex consisting of an aggregate of 107 and 149 apartment units, respectively. The Local General Partners of the Local Limited Partnerships manage the day to day operations of the entities. Significant Local Limited Partnership business decisions require approval from the Partnership. The Partnership, as a Limited Partner, is generally entitled to 99%, as specified in the Local Limited Partnership governing agreements, of the operating profits and losses, taxable income and losses, and Low Income Housing Tax Credits of the Local Limited Partnerships.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 2 - INVESTMENTS IN LOCAL LIMITED PARTNERSHIPS~~, continued~~

~~Selected~~As ~~financial~~of ~~information~~December ~~for~~31, 2010 and March 31, 2010, the ~~six~~Partnership ~~months~~owns ~~ended~~Local ~~September~~Limited 30Partnership interests in three and four Local Limited Partnerships, ~~2010~~respectively. Each of these Local Limited Partnerships own one Housing Complex consisting of an aggregate of 107 and ~~2009~~149 ~~from~~apartment ~~the~~units, ~~unaudited~~respectively. ~~combined~~The ~~condensed~~Local ~~financial~~General ~~statements~~Partners of the Local Limited Partnerships inmanage ~~which~~the day to day operations of the entities. Significant Local Limited Partnership ~~has~~business ~~invested~~decisions require approval from the Partnership. The Partnership, as a Limited Partner, is generally entitled to 99%, as ~~follows:~~specified in the Local Limited Partnership governing agreements, of the operating profits and losses, taxable income and losses, and Low Income Housing Tax Credits of the Local Limited Partnerships.

COMBINED CONDENSED STATEMENTS OF OPERATIONS
			2010		2009
	Revenues	$	302,000	$	738,000
	Expenses
	Interest expense		38,000		95,000
	Depreciation and amortization		119,000		219,000
	Operating expenses		210,000		514,000
	Total expenses		367,000		828,000
	Net loss	$	(65,000)	$	(90,000)
	Net loss allocable to the Partnership	$	(64,000)	$	(89,000)
	Net loss recorded by the Partnership	$	-	$	-

Selected financial information for the Nine months ended December 31, 2010 and 2009 from the unaudited combined condensed financial statements of the Local Limited Partnerships in which the Partnership has invested is as follows:

COMBINED CONDENSED STATEMENTS OF OPERATIONS
			2010		2009

	Revenues	$	453,000	$	1,107,000

	Expenses
	Interest expense		58,000		143,000
	Depreciation and amortization		179,000		329,000
	Operating expenses		314,000		770,000
	Total expenses		551,000		1,242,000

	Net loss	$	(98,000)	$	(135,000)
	Net loss allocable to the Partnership	$	(96,000)	$	(133,000)
	Net loss recorded by the Partnership	$	-	$	-

Certain Local Limited Partnerships have incurred significant operating losses and/or have working capital deficiencies. In the event these Local Limited Partnerships continue to incur significant operating losses, additional capital contributions by the Partnership may be required to sustain operations of such Local Limited Partnerships.

NOTE 3 - RELATED PARTY TRANSACTIONS

Under the terms of the Partnership Agreement, the Partnership has paid or is obligated to the General Partners or their affiliates the following fees:

(a) An annual asset management fee equal to 0.5% of the invested assets of the Partnership, as defined. “Invested Assets” means the sum of the Partnership’s investment in Local Limited Partnership interests and the Partnership’s Allocable share of mortgage loans on and other debts related to the Housing Complexes owned by such Local Limited Partnerships. Asset management fees of $1420,~~189~~646 and $3449,~~292~~312 were incurred during the ~~six~~nine months ended ~~September~~December 3031, 2010 and 2009, respectively. The Partnership paid the General Partners or their affiliates $103,220 and $2,500 of those fees during the ~~six~~nine months ended ~~September~~December 3031, 2010 and 2009, respectively.

(b) The Partnership reimburses the General Partners or their affiliates for operating expenses incurred by the Partnership and paid for by the General Partners or their affiliates on behalf of the Partnership. Operating expense reimbursements were $28,142 and $53,673 during the six months ended September 30, 2010 and 2009, respectively.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

(A California Limited Partnership)

NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED

For the Quarterly Period Ended ~~September~~December 3031, 2010

(Unaudited)

NOTE 3 - RELATED PARTY TRANSACTIONS, continued

(b)

The Partnership reimburses the General Partners or their affiliates for operating expenses incurred by the Partnership and paid for by the General Partners or their affiliates on behalf of the Partnership. Operating expense reimbursements were $28,142 and $53,673 during the nine months ended December 31, 2010 and 2009, respectively.

The accrued fees and expenses due to the General Partners and their affiliates consist of the following at:

		September 30, 2010		March 31, 2010
		December 31, 2010		March 31, 2010
Expenses paid by the General Partners or affiliates on behalf of the Partnership	$	113,~~575~~490	$	-
Accrued asset management fees		1,~~809~~815,~~465~~922		1,898,495
Total	$	1,~~811~~829,~~040~~412	$	1,898,495

The General Partners and/or their affiliates do not anticipate that these accrued fees will be paid until such time as capital reserves are in excess of future foreseeable working capital requirements of the Partnership.

NOTE 4 – SUBSEQUENT EVENTS

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

With the exception of the discussion regarding historical information, this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other discussions elsewhere in this Form 10-Q contain forward looking statements. Such statements are based on current expectations subject to uncertainties and other factors which may involve known and unknown risks that could cause actual results of operations to differ materially from those projected or implied. Further, certain forward-looking statements are based upon assumptions about future events which may not prove to be accurate.

Risks and uncertainties inherent in forward looking statements include, but are not limited to, the Partnership’s future cash flows and ability to obtain sufficient financing, level of operating expenses, conditions in the Low Income Housing Tax Credit property market and the economy in general, as well as legal proceedings. Historical results are not necessarily indicative of the operating results for any future period.

Subsequent written and oral forward looking statements attributable to the Partnership or persons acting on its behalf are expressly qualified in their entirety by cautionary statements in this Form 10-Q and in other reports filed with the Securities and Exchange Commission.

The following discussion and analysis compares the results of operations for the three and ~~six~~nine months ended ~~September~~December 3031, 2010 and 2009, and should be read in conjunction with the condensed unaudited financial statements and accompanying notes included within this report.

Financial Condition

The Partnership’s assets at ~~September~~December 3031, 2010 consisted of $6062,000 in cash and cash equivalents and $3,000 in other assets. Liabilities at ~~September~~December 3031, 2010 consisted of $1,~~811~~829,000 of accrued fees and expenses due to the General Partners and their affiliates.

Results of Operations

Three Months Ended ~~September~~December 3031, 2010 Compared to the Three Months Ended ~~September~~December 3031, 2009. The Partnership’s net loss for the three months ended ~~September~~December 3031, 2010 was $(2514,000), reflecting a decrease of approximately $196,000 from the $(4420,000) net loss experienced for the three months ended ~~September~~December 3031, 2009. The change in net loss was largely due to a $429,000 decrease in legal and accounting fees. The decrease in legal and accounting fees was due to the timing of the work performed for the Partnership and the additional legal expenses were incurred during the three months ended September 30, 2009 in relation to the disposition and potential dispositions of Local Limited Partnerships. The decrease in net loss is also attributable to a $10,000 decrease in asset management fees. These fees are calculated based on the Invested Assets of the Partnership. As Local Limited Partnerships are sold, the Invested Assets decreases thereby decreasing the asset management fees that are incurred. ~~Other~~Legal ~~expenses~~and ~~decreased~~accounting fees increased by $1(5,000). ~~for~~The ~~the~~increase ~~three~~in ~~months~~legal ~~ended~~and ~~September~~accounting ~~30,~~fees ~~2010~~was ~~compared~~due to the ~~three~~timing ~~months~~of ~~ended~~the ~~September~~work ~~30,~~performed ~~2009.~~for ~~There~~the ~~was~~Partnership. The ~~also~~total anoperating ~~increase~~income ofincreased by approximately $62,000 infor ~~reporting~~the ~~fees~~nine months ended December 31, 2010. ~~Reporting~~Distribution income and reporting fees can fluctuate from year to year due to the fact that Local Limited Partnerships pay those fees to the Partnership when the Local Limited ~~Partnership~~Partnerships’s cash flow will allow for the payment. Additionally, there was no gain on sale of investment in Local Limited Partnerships for the three months ended September 30, 2010 compared to a $40,000 gain on sale of investment in Local Limited Partnerships for the three months ended September 30, 2009. The Partnership is in the disposition phase and the number of dispositions will vary from year to year depending on the economic conditions. The gain recorded by the Partnership can vary depending on the sales prices of the Housing Complexes that are sold.

Nine Months Ended December 31, 2010 Compared to the Nine Months Ended December 31, 2009. The Partnership’s net income for the nine months ended December 31, 2010 was $88,000, reflecting an increase of approximately $184,000 from the $(96,000) net loss experienced for the nine months ended December 31, 2009. The change in net loss was partially due to a $44,000 decrease in legal and accounting fees. The decrease in legal and accounting fees was due to the timing of the work performed for the Partnership and due to additional legal expenses that were incurred during the nine months ended December 31, 2009 in relation to the potential dispositions of Local Limited Partnerships. The increase in net income is also attributable to a $29,000 decrease in asset management fees. These fees are calculated based on the Invested Assets of the Partnership. As Local Limited Partnerships are sold, the Invested Assets decrease thereby decreasing the asset management fees that are incurred. Additionally, there was a $140,000 gain on sale of investment in Local Limited Partnerships for the nine months ended December 31, 2010 compared to a $40,000 gain on sale of investment in Local Limited Partnerships for the nine month ended December 31, 2009. The Partnership is in the disposition phase and the number of dispositions will vary from year to year depending on the economic conditions. The gain recorded by the Partnership can vary depending on the sales prices of the Housing Complexes that are sold. Finally, there was also an increase of approximately $6,000 in total operating income as distribution income and reporting fees fluctuate from year to year due to the fact that Local Limited Partnerships pay those fees to the Partnership when the Local Limited Partnerships’ cash flow will allow for the payment.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations, continued

Six Months Ended September 30, 2010 Compared to the Six Months Ended September 30, 2009. The Partnership’s net income for the six months ended September 30, 2010 was $102,000, reflecting an increase of approximately $178,000 from the $(76,000) net loss experienced for the six months ended September 30, 2009. The change in net loss was partially due to a $49,000 decrease in legal and accounting fees. The decrease in legal and accounting fees was due to the timing of the work performed for the Partnership and the additional legal expenses were incurred during the six months ended September 30, 2009 in relation to the potential dispositions of Local Limited Partnerships. The increase in net income is also attributable to a $20,000 decrease in asset management fees. These fees are calculated based on the Invested Assets of the Partnership. As Local Limited Partnerships are sold, the Invested Assets decrease thereby decreasing the asset management fees that are incurred. Other expenses decreased by $4,000 for the six months ended September 30, 2010 compared to the six months ended September 30, 2009. Additionally, there was a $140,000 gain on sale of investment in Local Limited Partnerships for the six months ended September 30, 2010 compared to a $40,000 gain on sale of investment in Local Limited Partnerships for the six months ended September 30, 2009. The Partnership is in the disposition phase and the number of dispositions will vary from year to year depending on the economic conditions. The gain recorded by the Partnership can vary depending on the sales prices of the Housing Complexes that are sold. Finally, there was a $5,000 increase in reporting fees. Reporting fees fluctuate from year to year due to the fact that Local Limited Partnerships pay those fees to the Partnership when the Local Limited Partnership’s cash flow will allow for the payment.

Liquidity and Capital Resources

~~Six~~Nine Months Ended ~~September~~December 3031, 2010 Compared to ~~Six~~Nine Months Ended ~~September~~December 3031, 2009. The net increase in cash and cash equivalents during the ~~six~~nine months ended ~~September~~December 3031, 2010 was $1719,000 compared to a net decrease in cash and cash equivalents during the ~~six~~nine months ended ~~September~~December 3031, 2009 of $(15,000). The ~~change of $32,000~~ is due primarily to the fact that during the ~~six~~nine months ended ~~September~~December 3031, 2010, the Partnership received $140,000 in proceeds from the sale of a Local Limited Partnership compared to $40,000 of proceeds received from sales during the ~~six~~nine months ended ~~September~~December 3031, 2009. Additionally, during the ~~six~~nine months ended ~~September~~December 3031, 2010, the Partnership paid $(103,000) and $(28,000) to the General Partners or an affiliate for accrued asset management fees and reimbursement of operating expenses paid on behalf of the Partnership, respectively, compared to $(3,000) and $(54,000) paid for accrued asset management fees and reimbursements due to the General ~~Partner~~Partners or affiliate, respectively, for the ~~six~~nine months ended ~~September~~December 3031, 2009. Each quarter, the Partnership evaluates its cash position and determines if payments will be made to the General ~~Partner~~Partners ~~sand~~and/or affiliates.

During the ~~six~~nine months ended ~~September~~December 3031, 2010, accrued payables, which consist primarily of related party asset management fees and advances due to the General Partners, decreased by $8769,000. The General Partners do not anticipate that these accrued fees and advances will be paid until such time as capital reserves are in excess of foreseeable working capital requirements of the Partnership.

The Partnership expects its future cash flows, together with its net available assets as of ~~September~~December 3031, 2010, to be insufficient to meet all currently foreseeable future cash requirements. Associates has agreed to continue providing advances sufficient enough to fund the operations and working capital requirements of the Partnership through ~~November~~February 3028, ~~2011~~2012.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations, continued

Recent Accounting Changes

In September 2006, the Financial Accounting Standards Board (the "FASB") issued accounting guidance for Fair Value Measurements, which defines fair value, establishes a framework for measuring fair value and expands disclosure about fair value measurements. This guidance is effective for financial statements issued for fiscal years beginning after November 15, 2007 and shall be applied prospectively except for very limited transactions. In February 2008, the FASB delayed for one year implementation of the guidance as it pertains to certain non-financial assets and liabilities. The Partnership adopted U.S. generally accepted accounting principles ("GAAP") for Fair Value Measurements effective April 1, 2008, except as it applies to those non-financial assets and liabilities, for which the effective date was April 1, 2009. The Partnership has determined that adoption of this guidance has no material impact on the Partnership’s financial statements.

In November 2008, the FASB issued accounting guidance on Equity Method Investment Accounting Considerations that addresses how the initial carrying value of an equity method investment should be determined, how an impairment assessment of an underlying indefinite-lived intangible asset of an equity method investment should be performed, how an equity method investee’s issuance of shares should be accounted for, and how to account for a change in an investment from the equity method to the cost method. This guidance is effective in fiscal years beginning on or after December 15, 2008, and interim periods within those fiscal years. The Partnership adopted the guidance for the interim quarterly period beginning April 1, 2009. The impact of adopting it does not have a material impact on the Partnership’s financial condition or results of operations.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations, continued

In April 2009, the FASB issued accounting guidance for Interim Disclosures about Fair Value of Financial Instruments. This requires disclosure about the method and significant assumptions used to establish the fair value of financial instruments for interim reporting periods as well as annual statements. It became effective for as of and for the interim period ended June 30, 2009 and has no impact on the Partnership’s financial condition or results of operations.

In May 2009, the FASB issued guidance regarding subsequent events, which was subsequently updated in February 2010. This guidance established general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. In particular, this guidance sets forth the period after the balance sheet date during which management of a reporting entity should evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements, the circumstances under which an entity should recognize events or transactions occurring after the balance sheet date in its financial statements, and the disclosures that an entity should make about events or transactions that occurred after the balance sheet date. This guidance was effective for financial statements issued for fiscal years and interim periods ending after June 15, 2009, and was therefore adopted by the Partnership for the quarter ended June 30, 2009. The adoption did not have a significant impact on the subsequent events that the Partnership reports, either through recognition or disclosure, in the financial statements. In February 2010, the FASB amended its guidance on subsequent events to remove the requirement to disclose the date through which an entity has evaluated subsequent events, alleviating conflicts with current SEC guidance. This amendment was effective immediately and therefore the Partnership did not include the disclosure in this Form 10-Q.

In June 2009, the FASB issued the Accounting Standards Codification (Codification). Effective July 1, 2009, the Codification is the single source of authoritative accounting principles recognized by the FASB to be applied by non-governmental entities in the preparation of financial statements in conformity with GAAP. The Codification is intended to reorganize, rather than change, existing GAAP. Accordingly, all references to currently existing GAAP have been removed and have been replaced with plain English explanations of the Partnership’s accounting policies. The adoption of the Codification did not have a material impact on the Partnership’s financial position or results of operations.

Item 3. Quantitative and Qualitative Disclosures About Market Risks

NOT APPLICABLE

Item 4T. Controls and Procedures

(a) Disclosure controls and procedures

As of the end of the period covered by this report, the Partnership’s General Partner, under the supervision and with the participation of the Chief Executive Officer and Chief Financial Officer of Associates, carried out an evaluation of the effectiveness of the Partnership’s “disclosure controls and procedures” as defined in Securities Exchange Act of 1934 Rule 13a-15 and 15d-15. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of the period covered by this report, the Partnership’s disclosure controls and procedures were not effective to ensure that material information required to be disclosed in the Partnership’s periodic report filings with SEC is recorded, processed, summarized and reported within the time period specified by the SEC’s rules and forms, consistent with the definition of “disclosure controls and procedures” under the Securities Exchange Act of 1934.

The Partnership must rely on the Local Limited Partnerships to provide the Partnership with certain information necessary to the timely filing of the Partnership’s periodic reports. Factors in the accounting at the Local Limited Partnerships have caused delays in the provision of such information during past reporting periods, and resulted in the Partnership’s inability to file its periodic reports in a timely manner.

Item 4T. Controls and Procedures, continued

Once the Partnership has received the necessary information from the Local Limited Partnerships, the Chief Executive Officer and the Chief Financial Officer of Associates believe that the material information required to be disclosed in the Partnership’s periodic report filings with SEC is effectively recorded, processed, summarized and reported, albeit not in a timely manner. Going forward, the Partnership will use the means reasonably within its power to impose procedures designed to obtain from the Local Limited Partnerships the information necessary to the timely filing of the Partnership’s periodic reports.

(b) Changes in internal controls

There were no changes in the Partnership’s internal control over financial reporting that occurred during the quarter ended ~~September~~December 3031, 2010 that materially affected, or are reasonably likely to materially affect, the Partnership’s internal control over financial reporting.

Part II.	Other Information
Item 1.	Legal Proceedings
	NONE
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds
	NONE
Item 3	Defaults Upon Senior Securities
Item 3.	Defaults Upon Senior Securities
	NONE
Item 4.	(Removed and Reserved)
Item 5	Other Information
Item 5.	Other Information
	NONE
Item 6.	Exhibits

Item 6. Exhibits

31.1	Certification of the Principal Executive Officer pursuant to Rule 13a-14 and 15d-14, as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 2002. (filed herewith)

31.2	Certification of the Principal Financial Officer pursuant to Rule 13a-14 and 15d-14, as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 2002. (filed herewith)

32.1	Section 1350 Certification of the Chief Executive Officer. (filed herewith)

32.2	Section 1350 Certification of the Chief Financial Officer. (filed herewith)

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

WNC CALIFORNIA HOUSING TAX CREDITS, L.P.

By: WNC & Associates, Inc. General Partner

Wilfred N. Cooper, Sr. General Partner

By: /s/ Wilfred N. Cooper, Jr.

Wilfred N. Cooper, Jr.

President and Chief Executive Officer of WNC & Associates, Inc.

Date: ~~November~~February 109, ~~2010~~2011

By: /s/ Melanie R. Wenk

Melanie R. Wenk

Vice President – Chief Financial Officer of WNC & Associates, Inc.

Date: ~~November~~February 109, ~~2010~~2011

Filing Compare · WNC CALIFORNIA HOUSING TAX CREDITS LP