UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)			~~November~~July 718, ~~2012~~2013
American Tax Credit Properties L.P.
(Exact name of registrant as specified in its charter)

American Tax Credit Properties L.P.
Delaware	0-17619	13-3458875
(Exact name of registrant as specified in its charter)
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
Delaware		0-17619	13-3458875
Richman Tax Credit Properties L.P. 340 Pemberwick Road Greenwich, Connecticut 06831
(State or other jurisdiction of incorporation)		(Commission File Number)	(I.R.S. Employer Identification No.)
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code (203) 869-0900

Richman Tax Credit Properties L.P. 340 Pemberwick Road Greenwich, Connecticut				06831
(Address of principal executive offices)				(Zip Code)

Registrant’s telephone number, including area code (203) 869-0900

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01

Changes in Registrant’s Certifying Accountant.

~~American~~On ~~Tax~~July ~~Credit~~18, ~~Properties~~2013 ~~L.P.~~ (the “~~Partnership~~Dismissal Date”), ~~was~~upon ~~informed~~recommendation byfrom ~~Reznick~~the ~~Group,~~Audit ~~P.C.~~Committee ~~(“Reznick~~of ~~Group”),~~ the ~~Partnership’s~~Board ~~independent~~of ~~registered~~Director ~~public~~of ~~accounting~~Richman ~~firm,~~Tax ~~that~~Credit ~~Reznick~~Properties, ~~Group~~Inc., ~~has~~the ~~entered~~general ~~into~~partner aof ~~business~~Richman ~~combination~~Tax ~~with~~Credit J.Properties HL. ~~Cohn~~P., ~~LLP~~the ~~(“J.~~general H.partner ~~Cohn”). In~~of ~~connection~~American ~~with~~Tax ~~the~~Credit ~~business~~Properties ~~combination, J~~L. HP. ~~Cohn~~(the ~~legally~~“Company”), ~~changed~~the ~~its~~Company ~~name~~dismissed to CohnReznick LLP (“CohnReznick”) ~~and continues to be registered with the PCAOB. On November 7, 2012, Reznick Group resigned~~ as the ~~Partnership~~Company’s independent registered public accounting firm. The Audit Committee ~~of the Board of Director of Richman Tax Credit Properties Inc., the general partner of Richman Tax Credit Properties L.P., the general partner of the Partnership, has~~ appointed CohnReznick as the ~~Partnership~~Company’s independent registered public accounting firm effective November 7, 2012 for the year ended March 30, 2013.

~~Reznick Group~~CohnReznick’s ~~reports~~report on the ~~Partnership~~Company’s financial statements for the fiscal ~~years~~year ended March 30, ~~2012~~2013 ~~and 2011 and through the subsequent interim period ended November 7, 2012~~ did not contain any adverse opinion or disclaimer of opinion, nor ~~were~~was ~~they~~it qualified or modified as to uncertainty, audit scope or accounting principles.

During the ~~two~~ fiscal ~~years~~year ended March 30, ~~2012~~2013 and ~~2011,~~through ~~and~~ the ~~subsequent~~Dismissal ~~interim period through November 7~~Date, ~~2012,~~ there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the ~~Partnership~~Company and ~~Reznick~~CohnReznick ~~Group~~ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of ~~Reznick Group~~CohnReznick, would have caused ~~Reznick~~CohnReznick ~~Group~~ to make reference thereto in its ~~reports~~report on the ~~Partnership~~Company’s financial statements for such ~~years,~~year; and (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

~~During~~Effective July 22, 2013, the ~~two~~Company, ~~fiscal~~upon ~~years~~recommendation ~~ended~~from ~~March~~the 30Audit Committee, ~~2012~~engaged ~~and~~Marks ~~2011~~Paneth ~~and~~& Shron LLP (“MP&S”) as the ~~subsequent~~Company’s ~~interim~~new ~~period~~independent registered public accounting firm. During the fiscal year ended March 30, 2013 and through ~~November~~July 722, ~~2012~~2013, neither the ~~Partnership~~Company, nor anyone on its behalf, consulted J.MP&S ~~H. Cohn~~ regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the financial statements of the Partnership, and no written report or oral advice was provided to the Partnership by J. H. Cohn that was an important factor considered by the Partnership in reaching a decision as to any accounting, auditing or financial reporting issueCompany; or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The ~~Partnership~~Company provided ~~Reznick~~CohnReznick ~~Group~~ with a copy of this Current Report on Form 8-K (this “Report”) and requested that ~~Reznick~~CohnReznick ~~Group~~ provide the ~~Partnership~~Company with a letter addressed to the Securities and Exchange Commission stating whether or not ~~Reznick~~CohnReznick ~~Group~~ agrees with the ~~above~~ disclosures contained in this Report. A copy of ~~Reznick Group~~CohnReznick’s letter, dated ~~November~~July 924, ~~2012~~2013, is attached as Exhibit 16.1 to this ~~Form 8-K~~Report.

Item 9.01

Financial Statements and Exhibits.

(d)	The following exhibits are filed with this report:
	Exhibit No.	Description
	16.1	Letter to the Securities and Exchange Commission from Reznick Group, P.C., dated November 9, 2012.

(d) The following exhibits are filed with this Report:

Exhibit No. Description

16.1

Letter to the Securities and Exchange Commission from CohnReznick LLP, dated July 24, 2013.

SIGNATURE

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 hereunto duly authorized.

Date: ~~November~~July 924, ~~2012~~2013

AMERICAN TAX CREDIT PROPERTIES L.P. (a Delaware limited partnership) By: Richman Tax Credit Properties L.P., General Partner By: Richman Tax Credit Properties, Inc., ~~general~~General ~~partner~~Partner By: /s/James Hussey Name: James Hussey Title: Chief Financial Officer

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