FORM 10-Q

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

(Mark One)

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

                For the quarterly period ended December 31, 2005

                                       OR

[ ] 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: 333-124115


                 WNC HOUSING TAX CREDIT FUND VI, L.P., Series 13
             (Exact name of registrant as specified in its charter)

                  California                          20-2355224
                (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)

                                 (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  is an  accelerated  filer (as
defined in rule 12b-2 of the Exchange Act).

Yes          No     X
   ----------  ----------

<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                               INDEX TO FORM 10-Q

                            For the Quarterly Period
                             Ended December 31, 2005


PART I. FINANCIAL INFORMATION

     Item 1. Financial Statements

     Balance Sheets
           December 31, 2005 and August 31, 2005...............................3

     Statement of Operations
           For the Period of December 14, 2005 (Date Operations Commenced)
               through December 31, 2005 ......................................4

     Statement of Partners' Equity
           For the Period of August 31, 2005 through December 31, 2005 ........5

     Statement of Cash Flows
           For the Period August 31, 2005 through December 31, 2005 ...........6

     Notes to Financial Statements.............................................7

     Item 2.  Management's Discussion and Analysis of Financial
              Condition and Results of Operations.............................14

     Item 3.  Quantitative and Qualitative Disclosures About Market Risks.....15

     Item 4.  Controls and Procedures  .......................................15

PART II. OTHER INFORMATION

     Item 1.  Legal Proceedings...............................................16

     Item 2.  Changes in Securities and Use of Proceeds.......................16

     Item 3.  Defaults Upon Senior Securities.................................16

     Item 4.  Submission of Matters to a Vote of Security Holders.............17

     Item 5.  Other Information...............................................17

     Item 6.  Exhibits........................................................17

     Signatures...............................................................18

                                       2

<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                                 BALANCE SHEETS
<TABLE>
<CAPTION>
                                                            December 31, 2005            August 31, 2005
                                                         ------------------------   -------------------------
                                                               (unaudited)
ASSETS
<S>                                                   <C>                         <C>
Cash and cash equivalents                              $               1,657,240   $                   1,100
Amounts due from dealers (Note 3)                                        726,985                           -
Interest receivable                                                          113                           -
Prepaid acquisition fees and costs                                       262,800                           -
                                                         ------------------------    ------------------------
                                                       $               2,647,138   $                   1,100
                                                         ========================    ========================
LIABILITIES AND PARTNERS' EQUITY
Liabilities:
Accrued fees and expenses due to General Partner
   and affiliates (Note 2)                             $                 161,333   $                       -
                                                         ------------------------    ------------------------
Partners' Equity
   General Partner                                                            65                         100
   Limited  Partners  (25,000  Units   authorized, 2,920
     and 0 Units  outstanding  at  December  31, 2005
     and August 31, 2005, respectively)
                                                                       2,485,740                       1,000
                                                         ------------------------    ------------------------
     Total Partners' Equity                                            2,485,805                       1,100
                                                         ------------------------    ------------------------
                                                       $               2,647,138   $                   1,100
                                                         ========================    ========================
</TABLE>
                 See accompanying notes to financial statements
                                        3

<PAGE>
                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                             STATEMENT OF OPERATIONS

For the Period December 14, 2005 (Date  Operations  Commenced)  Through December
                              31, 2005 (unaudited)
<TABLE>
<CAPTION>
<S>                                                          <C>                                 <C>
Interest income                                               $                             113
                                                                --------------------------------
Operating expenses:
  Organization costs                                                                     35,040
  Other                                                                                       8
                                                                -------------------------------
    Total operating expenses                                                             35,048
                                                                --------------------------------
Loss from operations                                                                    (34,935)

Equity in losses from limited partnerships                                                    -
                                                                --------------------------------
Net Loss                                                      $                         (34,935)
                                                                ================================
Net loss allocated to:
  General Partner                                             $                             (35)
                                                                ================================
  Limited Partners                                            $                         (34,900)
                                                                ================================
Net loss per limited partnership unit                         $                             (12)
                                                                ================================
Outstanding weighted limited
  partner units                                                                           2,920
                                                                ================================
</TABLE>

                 See accompanying notes to financial statements
                                       4

<PAGE>
                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                          STATEMENT OF PARTNERS' EQUITY

           For the Period of August 31, 2005 Through December 31, 2005
                                   (unaudited)
<TABLE>
<CAPTION>
                                                          General               Limited
                                                          Partner               Partners                 Total
                                                       ---------------      ----------------      ------------------
<S>                                                 <C>                  <C>                   <C>
Partners' equity at August 31, 2005                  $             100    $            1,000    $             1,100

Sales of Limited Partnership units, net of
     discounts of $15                                                -             2,919,985              2,919,985

Less: Limited Partnership units issued for
     promissory notes receivable (Note 3)                            -               (60,000)               (60,000)

Offering expenses                                                    -              (340,345)              (340,345)

Net loss                                                           (35)              (34,900)               (34,935)
                                                       ---------------      ----------------      ------------------
Partners' equity at December 31, 2005                $              65    $        2,485,740    $         2,485,805
                                                       ===============      ================      ==================
</TABLE>

                 See accompanying notes to financial statements
                                       5

<PAGE>
                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                             STATEMENT OF CASH FLOWS

           For the Period of August 31, 2005 Through December 31, 2005
                                   (Unaudited)
<TABLE>
<CAPTION>
<S>                                                                           <C>                      <C>
    Cash flows from operating activities:
      Net loss                                                                 $              (34,935)
        Adjustments to reconcile net loss to net
           Cash used in operating activities:
           Change in due from dealers                                                        (726,985)
           Change in interest receivable                                                         (113)
           Change in accrued fees and expenses
            due to General Partner and affiliates                                             161,333
                                                                                 --------------------
                 Net cash used in operating activities                                       (600,700)
                                                                                 --------------------
    Cash flows from investing activities:
          Prepaid acquisition fees and costs                                                 (262,800)
                                                                                 --------------------
    Cash flows from financing activities:
          Sales of limited partnership units, net of
               contributions receivable and subscriptions
    receivable                                                                              2,859,985
           Offering expenses                                                                 (340,345)
                                                                                 --------------------
                 Net cash provided by financing activities                                  2,519,640
                                                                                 --------------------
    Net increase in cash and cash equivalents                                               1,656,140

    Cash and cash equivalents, beginning of period                                              1,100
                                                                                 --------------------
    Cash and cash equivalents, end of period                                   $            1,657,240
                                                                                 ====================
    SIGNIFICANT NONCASH FINANCING ACTIVITIES

    Prepaid acquisition fees and costs included within due
       to general partners and affiliates                                      $               65,430
                                                                                 ====================
    Offering expenses included within due to general partners
       and affiliates                                                          $               95,895
                                                                                 ====================
</TABLE>
                 See accompanying notes to financial statements
                                       6
<PAGE>
                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                          NOTES TO FINANCIAL STATEMENTS

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
--------------------------------------------------------------------
General
-------
The  information  contained  in the  following  notes  to the  balance  sheet is
condensed  from that  which  would  appear in the annual  financial  statements;
accordingly, the balance sheet included herein should be reviewed in conjunction
with the August 31, 2005 audited  balance sheet  included in the  Post-effective
Amendment  No. 1 to the  Registration  Statement  on Form  S-11  filed  with the
Securities  and Exchange  Commission  on November 1, 2005. In the opinion of the
General  Partner,   the  accompanying   unaudited  balance  sheet  contains  all
adjustments  necessary to present  fairly the financial  position as of December
31, 2005.

Organization
------------
WNC Housing Tax Credit Fund, VI, L.P., Series 13 (the  "Partnership") was formed
under the California  Revised  Limited  Partnership Act on February 7, 2005, and
commenced  operations on December 14, 2005. The Partnership was formed to invest
primarily in other limited  partnerships  or limited  liability  companies  (the
"Local Limited  Partnerships")  which will own and operate  multi-family housing
complexes  that are  eligible  for Federal  low-income  housing  and, in certain
cases,  California  low-income  housing tax  credits  ("Low  Income  Housing Tax
Credit").

The  general  partner of the  Partnership  is WNC  National  Partners,  LLC (the
"General  Partner").  The  general  partner  of  the  General  Partner  is WNC &
Associates, Inc. ("Associates").  The initial Limited Partner is an affiliate of
Associates.  The chairman and the 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.

Pursuant to the  prospectus  of the  Partnership  dated  November  1, 2005,  the
Partnership  commenced a public offering of 25,000 units of Limited  Partnership
Interest ("Units"), at a price of $1,000 per Unit. Holders of Units are referred
to herein as  "Limited  Partners."  The  Partnership  is  required  to receive a
minimum offering amount of $1,400,000 to break escrow and effective December 14,
2005 the minimum  amount was  received.  Accordingly,  December 14, 2005 through
December 31, 2005, the Partnership has accepted  subscriptions  for 2,920 units,
for which it has  received  $2,133,000  in cash,  $60,000 in  promissory  notes,
$726,985 in amounts due from dealers receivable, and $15 in discount.

The General Partner has a 0.1% interest in operating profits and losses, taxable
income and losses,  in cash available for distribution  from the Partnership and
tax credits. The Limited Partners will be allocated the remaining 99.9% interest
in proportion to their respective investments.

The Partnership shall continue in full force and effect until December 31, 2065,
unless terminated prior to that date,  pursuant to the partnership  agreement or
law.


                                       7
<PAGE>
                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
--------------------------------------------------------------------------------
After the Limited  Partners  have received  proceeds from a sale or  refinancing
equal to their capital  contributions and their return on investment (as defined
in the  Partnership  Agreement)  and the General  Partner has received  proceeds
equal to its capital  contribution  and a subordinated  disposition fee from the
remainder,  any additional sale or refinancing  proceeds will be distributed 90%
to the Limited Partners (in proportion to their respective  investments) and 10%
to the General Partner.

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.

Certain 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  is  planning  to invest 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
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,

                                       8
<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING  POLICIES, continued
--------------------------------------------------------------------------------
inflation,  tax, environmental,  land use and zoning policies, supply and demand
of similar properties, and neighborhood conditions, among others.

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 the 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.

No trading  market  for the Units  exists or is  expected  to  develop.  Limited
partners  may be unable to sell  their  Units  except at a  discount  and should
consider their 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.

Description of Business
-----------------------
The  Partnership's  principal  business  objective  is to  provide  its  Limited
Partners  with Low Income  Housing  Tax  Credits.  The  Partnership's  principal
business  therefore  consists of investing as a limited  partner or non-managing
member  in  Local  Limited  Partnerships  each of  which  owns  and  operates  a
multi-family housing complex (the "Housing Complexes") which qualify for the Low
Income Housing Tax Credits. In general, under Section 42 of the Internal Revenue
Code,  an owner of  low-income  housing can  receive the Low Income  Housing Tax
Credits  to be used to  reduce  Federal  taxes  otherwise  due in each year of a
ten-year period. In general,  under Section 17058 of the California  Revenue and
Taxation  Code, an owner of low-income  housing can receive the  California  Low
Income Housing Tax Credits to be used against  California taxes otherwise due in
each  year  of  a  four-year  period.  Each  Housing  Complex  is  subject  to a
fifteen-year  compliance period (the "Compliance  Period"),  and under state law
may have to be maintained as low-income housing for 30 or more years.

In general,  in order to avoid recapture of Low Income Housing Tax Credits,  the
Partnership  does not  expect  that it will  dispose of its  interests  in Local
Limited Partnerships ("Local Limited Partnership Interests") or approve the sale
by any Local Limited  Partnership of its Housing Complex prior to the end of the
applicable  Compliance  Period.  Because  of  (i)  the  nature  of  the  Housing
Complexes,  (ii) the  difficulty of predicting  the resale market for low-income
housing  15 or more years in the  future,  and (iii) the  ability of  government
lenders to  disapprove  of transfer,  it is not possible at this time to predict
whether the liquidation of the  Partnership's  assets and the disposition of the
proceeds,  if any, in  accordance  with the  Partnership's  Agreement of Limited
Partnership,  as amended "by Supplements thereto" (the "Partnership Agreement"),
will be able to be accomplished  promptly at the end of the 15-year period. If a
Local  Limited  Partnership  is  unable  to  sell  its  Housing  Complex,  it is
anticipated that the local general partner ("Local General Partner") will either
continue to operate such Housing Complex or take such other actions as the Local
General  Partner  believes  to be in the  best  interest  of the  Local  Limited
Partnership.  Notwithstanding the preceding, circumstances beyond the control of
the  General  Partner  or the  Local  General  Partners  may  occur  during  the
Compliance   Period,   which  would  require  the  Partnership  to  approve  the
disposition of a Housing Complex prior to the end thereof, possibly resulting in
recapture of Low Income Housing Tax Credits.

                                       9
<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
--------------------------------------------------------------------------------
Method of Accounting for Investments in Limited Partnerships
------------------------------------------------------------
The Partnership  intends to account for its investments in limited  partnerships
using the equity method of accounting,  whereby the Partnership  will adjust its
investment balance for its share of the Local Limited  Partnerships'  results of
operations  and for any  contributions  made  and  distributions  received.  The
Partnership  will review 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 will be 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  allocated  to  the
Partnership  and  the  estimated  residual  value  to  the  Partnership.  If  an
investment  is  considered  to be impaired,  the  impairment to be recognized is
measured by the amount by which the carrying  amount of the  investment  exceeds
fair value.  The  accounting  policies  of the Local  Limited  Partnerships  are
generally  consistent  with  those of the  Partnership.  Costs  incurred  by the
Partnership  in  acquiring  the  investments  are  capitalized  as  part  of the
investment account and are being amortized over 30 years.

Equity  in  losses  of  Local  Limited  Partnerships  will  be  recorded  by the
Partnership   based  on  reported   results   estimated  by  management  of  the
Partnership.  Management's  estimate  for the  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
from  the  Limited  Partnerships  allocated  to  the  Partnership  will  not  be
recognized to the extent that the  investment  balance  would be adjusted  below
zero.  As soon as the  investment  balance  reaches  zero,  amortization  of the
related  costs of acquiring  the  investment  are  accelerated  to the extent of
losses  available  (see Note 2). If the Local  Limited  Partnerships  report 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.

Distributions received from the Local Limited Partnerships will be accounted for
as a reduction  of the  investment  balance.  Distributions  received  after the
investment has reached zero will be recognized as income.

Use of Estimates
----------------
The preparation of the balance sheet 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.

Offering and Organization Expenses
----------------------------------
Offering  expenses consist of underwriting  commissions,  legal fees,  printing,
filing and  recordation  fees, and other costs  incurred in connection  with the
selling of limited partnership interests in the Partnership. The General Partner
is  obligated  to pay all  offering  and  organization  costs in  excess  of 13%
(excluding  selling  commissions  and dealer manager fees) of the total offering
proceeds.  Offering  expenses are reflected as a reduction of limited  partners'
capital.

                                       10
<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND SUMMARY  OF SIGNIFICANT ACCOUNTING POLICIES, continued
--------------------------------------------------------------------------------
Organization costs are expensed as incurred by the Partnership.

Concentration of Credit Risk
----------------------------
At December  31,  2005,  the  Partnership  maintained  cash  balances at certain
financial   institutions  in  excess  of  the  federally  insured  maximum.  The
Partnership  believes it is not  exposed to any  significant  financial  risk on
cash.

Cash and Cash Equivalents
-------------------------
The  Partnership  considers  all  highly  liquid  investments  with an  original
maturity of three months or less when  purchased to be cash  equivalents.  As of
December 31, 2005, the Partnership had no cash equivalents

Net Loss Per Limited Partner Unit
---------------------------------
Net loss per limited  partnership  unit is  calculated  pursuant to Statement of
Financial  Accounting  Standards No. 128,  Earnings Per Share. Net loss per unit
includes no dilution  and is computed  by  dividing  loss  available  to Limited
Partners by the weighted average number of units outstanding  during the period.
Calculation of diluted net loss per unit is not required.

Income Taxes
------------
No provision for income taxes has been  recorded in the financial  statements as
any  liabilities  and/or  benefits for income taxes flows to the partners of the
Partnership and are their obligations  and/or benefits.  For income tax purposes
the Partnership reports on a calendar year basis.

New Accounting Pronouncements
-----------------------------
As of March  31,  2004 the  Partnership  adopted  FASB  Interpretation  No. 46 -
Revised  ("FIN46R"),  "Consolidation  of Variable  Interest  Entities."  FIN 46R
provides guidance on when a company 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. 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 absorbs
the  majority of the  entity's  expected  losses,  the  majority of the expected
residual returns, or both.

Based on the guidance of FIN 46R, the Local  Limited  Partnerships  in which the
Partnership  invests in meet the definition of a VIE.  However,  management does
not  consolidate  our  interests  in these  VIEs  under  FIN46R,  as  it are not
considered the primary beneficiary. The Partnership currently records the amount
of the  investment  in these  partnerships  as an asset in the  balance  sheets,
recognizes  its  share of  partnership  income or  losses  in the  statement  of
operations,  and disclose how we account for material types of these investments
in the financial statements.

The Partnership's balance in investment in limited  partnerships,  plus the risk
of  recapture  of  tax  credits  previously  recognized  on  these  investments,
represents its maximum exposure to loss. The  Partnership's  exposure to loss on
these  partnerships  is mitigated by the condition and financial  performance of
the underlying  properties as well as the strength of the Local General Partners
and their guarantee against credit recapture.

                                       11

<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 1 - ORGANIZATION AND  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
--------------------------------------------------------------------------------
In May 2005, the FASB issued Statement of Financial Accounting Standards No. 154
(SFAS 154),  "Accounting  Changes and Error Corrections" which provides guidance
on the  accounting  for and  reporting of accounting  changes and  correction of
errors.  This  statement  changes the  requirements  for the  accounting for and
reporting  of a change in  accounting  principle  and  applies to all  voluntary
changes in  accounting  principle.  It also  applies to changes  required  by an
accounting pronouncement in the unusual instance that the pronouncement does not
include  specific  transition  provisions.   This  statement  is  effective  for
accounting  changes and  corrections  of errors made in fiscal  years  beginning
after December 15, 2005. The  Partnership  does not anticipate a material effect
upon the adoption of this statement.

NOTE 2 - RELATED PARTY TRANSACTIONS
-----------------------------------
Under the terms of the  Partnership  Agreement,  the  Partnership has paid or is
obligated to the General Partner or its affiliates for the following items:

     Acquisition  fees of 7% of the  gross  proceeds  from  the sale of Units as
     compensation  for services  rendered in connection  with the acquisition of
     Local Limited  Partnerships.  For the period ended  December 31, 2005,  the
     Partnership  incurred  acquisition  fees of $204,400  which are included in
     prepaid acquisition fees and costs.

     Acquisition  costs of 2% of the gross  proceeds from the sale of Units as a
     non-accountable expense reimbursement in connection with the acquisition of
     Local Limited  Partnerships.  For the period ended  December 31, 2005,  the
     Partnership  incurred  acquisition  costs of $58,400  which are included in
     prepaid acquisition fees and costs.

     Selling commissions of 7% of the net proceeds from the sale of the Units of
     the  payable  to WNC  Capital  Corp.  advanced  by the  General  Partner or
     affiliates on behalf of the Partnership.  For the period ended December 31,
     2005, the Partnership incurred selling commissions of $200,185.

     A  non-accountable  organization  and  offering  and  underwriting  expense
     reimbursement, collectively equal to 4% of the gross proceeds from the sale
     of the Units,  a dealer  manager fee equal to 2% of the gross proceeds from
     the sale of the Units,  and  reimbursement  for retail selling  commissions
     advanced by the General Partner or affiliates on behalf of the Partnership.
     For  the  period  ended  December  31,  2005,  the   Partnership   incurred
     non-accountable   organization  and  offering  and   underwriting   expense
     reimbursement  costs  totaling  $116,800 and dealer  manager fees  totaling
     $58,400. All other  organizational and offering expenses,  inclusive of the
     non-accountable   organization  and  offering  and   underwriting   expense
     reimbursement,  and dealer manager fees, are not to exceed 13% of the gross
     proceeds from the sale of the Units.

     An annual asset management fee not to exceed to 0.5% of the invested assets
     of the Partnership, as defined.

     The  Partnership  will reimburse the General  Partner or its affiliates for
     operating expenses incurred on behalf of the Partnership. Operating expense
     reimbursements were $0 for the period ended December 31, 2005.

                                       12
<PAGE>

                 WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13
                       (A California Limited Partnership)
                        (A Development Stage Partnership)

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

                For the Quarterly Period Ended December 31, 2005

                                   (unaudited)

NOTE 2 - RELATED PARTY TRANSACTIONS, continued
----------------------------------------------
     A subordinated  disposition fee in an amount equal to 1% of the sales price
     of real estate  sold.  Payment of this fee is  subordinated  to the Limited
     Partners  receiving  a return on  investment  (as  defined  in  Partnership
     Agreement)  and is payable  only if the General  Partner or its  affiliates
     render services in the sales effort. No disposition fees have been incurred
     during the period ended December 31, 2005

The accrued fees and expenses due to General  Partner and affiliates  consist of
the following at:
<TABLE>
<CAPTION>
                                                                              December 31, 2005
                                                                               ----------------
<S>                                                                      <C>                      <C>
Acquisition fees payable                                                  $             50,890
Acquisition expenses payable                                                            14,540
Organizational and offering costs payable                                               21,810
Commissions payable                                                                     74,085
Reimbursements for expenses paid by the General Partner or an affiliate                      8
                                                                               ----------------
                                                                          $            161,333
                                                                               ================
</TABLE>
NOTE 3 - AMOUNTS DUE FROM DEALERS AND NOTES RECEIVABLE
------------------------------------------------------
Limited  partners who subscribed  for ten or more units of limited  partnerships
interest  ($10,000)  could elect to pay 50% of the  purchase  price in cash upon
subscription and the remaining 50% by the delivery of a promissory note payable,
together with interest at a rate equal to the three month  treasury bill rate as
of the date of execution of the  promissory  note, due no later than nine months
after the  subscription  date.  As of December 31,  2005,  the  Partnership  had
received  subscriptions  for 2,920 units which included amounts due from dealers
totaling  $726,985  and  promissory  notes of $60,000,  of which all  receivable
amounts due from the dealers were collected  subsequent to December 31, 2005 and
prior to the issuance of these financial statements.

                                       13
<PAGE>

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,
"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,  our  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 us or
persons  acting on our behalf  are  expressly  qualified  in their  entirety  by
cautionary  statements  in this Form 10-Q and in other reports we filed with the
Securities and Exchange Commission.

The following  discussion and analysis  should be read in  conjunction  with the
Financial Statements and the Notes thereto included elsewhere in this filing.

Critical Accounting Policies and Certain Risks and Uncertainties

The  Partnership  believes  that the  following  discussion  addresses  its most
significant  accounting  policies,  which are the most  critical to aid in fully
understanding and evaluating the Partnership's  reported financial results,  and
certain of the Partnership's risks and uncertainties.

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.

Financial Condition

The Partnership's  assets at December 31, 2005 consisted primarily of $1,657,000
in cash  $727,000 in amounts due from dealers and prepaid  acquisition  fees and
costs of  $263,000.  Liabilities  at December  31, 2005  primarily  consisted of
$161,000  in  accrued   fees,   accrued   annual  asset   management   fees  and
reimbursements for expenses paid by the General Partner and/or its affiliates.

Results of Operations

The  Partnership  commenced  operations  on December 14, 2005 and as such had no
operations  to  report  for  September  30,  2005.  As a  result,  there  are no
comparative  results of operations or financial  condition from prior periods to
report.

The Partnership's net loss for the period ended December 31, 2005 was $(35,000).
The net loss from operations was primarily due to $35,000 of organization costs.

                                       14
<PAGE>

Cash Flows

Net increase in cash during the period ended  December 31, 2005 was  $1,656,000.
Net cash flows provided by financing  activities of $2,520,000 during the period
ended December 31, 2005,  consisted of net sales of limited partnership units of
$2,920,000 net of subscriptions  receivable of $(60,000) less offering  expenses
of $(340,000).  Net cash flows used in investing activities for the period ended
December 31, 2005 was $(263,000)  for prepaid  acquisition  fees and costs.  Net
cash used in operating  activities was $(601,000),  largely due to $(727,000) in
due from dealers  which was  collected  subsequent  to December  31,  2005,  the
$161,000  change in accrued fees and expenses due to General  Partner and/or its
affiliates and the $(35,000) net loss largely due to the organization costs that
were incurred for the period ending December 31, 2005.

It is not expected  that any of the local limited  partnerships,  once they have
been acquired by the Partnership,  will generate cash from operations sufficient
to provide  distributions  to investors  in any  significant  amount.  Cash from
operations,  if any,  would  first  be used to meet  operating  expenses  of the
Partnerships. Operating expenses include the asset management fee.

Investments  in local  limited  partnerships  are not readily  marketable.  Such
investments may be affected by adverse  general  economic  conditions  which, in
turn,  could  substantially  increase  the  risk  of  operating  losses  for the
apartment complexes,  the local limited partnerships and the Partnership.  These
problems  may  result  from a  number  of  factors,  many  of  which  cannot  be
controlled. Nevertheless, WNC & Associates, Inc. anticipates that capital raised
from the sale of the Units will be sufficient to fund the  Partnership's  future
investment commitments and proposed operations.

The capital needs and resources of the Partnership are expected to undergo major
changes  during  its  first  several  years of  operations  as a  result  of the
completion  of its  offering  of  Units  and  its  acquisition  of  investments.
Thereafter,  the  Partnership'  capital  needs and  resources are expected to be
relatively stable.

Item 3. Quantitative and Qualitative Disclosures Above Market Risks

Not Applicable

Item 4.  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 Fund'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 Principal  Financial  Officer have
concluded  that  as of  the  end of the  period  covered  by  this  report,  the
Partnership's  disclosure controls and procedures were adequate and effective in
timely  alerting  them  to  material  information  relating  to the  Partnership
required to be included in the Partnership's periodic SEC filings.

Changes  in  internal  controls.  There  were no  changes  in the  Partnership's
internal control over financial reporting that occurred during the quarter ended
December  31,  2005  that  materially  affected,  or are  reasonably  likely  to
materially affect, the Partnership's  internal control over financial reporting.

                                       15
<PAGE>

Part II. Other Information

Item 1.  Legal Proceedings

         NONE

Item 2.  Changes in Securities and Use of Proceeds

(a)-(e)  NONE

(f)      Use of Proceeds

         (1)  The effective date of the Securities Act registration statement is
              November  1,  2005  for  WNC  Housing  Tax  Credit  Fund VI, L.P.,
              Series 13.

         (2)  WNC Housing Tax Credit  Fund VI,  L.P.,  Series 13  commenced  its
              offering on November 1, 2005.

         (3)  Inapplicable

         (4)  (i)   The offering has not yet terminated.

              (ii)  The   dealer   manager  for  each offering  is  WNC  Capital
                    Corporation, an affiliate of the general partner.

              (iii) The title  of the  class of  securities  registered  by each
                    Series is Units of Limited Partnership Interest.

              (iv)  WNC Housing Tax Credit  Fund VI L.P.,  Series 13  registered
                    25,000 Units at an  aggregate  price of  $25,000,000.  As of
                    December  31,  2005,   2,920  Units  were  sold  aggregating
                    $2,919,985 net of discount of $15.

              (v)   As of  December  31,  2005 WNC  Housing  Tax Credit Fund VI,
                    L.P.,  Series 13 has incurred  $200,185  for retail  selling
                    commissions to unaffiliated persons,  dealer manager fees to
                    the  dealer   manager  of  $58,400  and  a   non-accountable
                    organization  and offering expense of $116,800 to the dealer
                    manager.

              (vi)  The net offering proceeds to Series 13 after all expenses as
                    stated above in (f) (4) (v) totals $2,544,600.

              (vii)

                    (A)  An acquisition expense allowance in the amount of 2% of
                         the  gross  proceeds  from  the  sale of  Units as full
                         reimbursement  of costs incurred was paid or accrued to
                         the  General  Partner  in the  amount of  $58,400 as of
                         December 31, 2005.  Acquisition fees of 7% of the gross
                         proceeds  from the sale of  Units as  compensation  for
                         services rendered in connection with the acquisition of
                         Local Limited Partnerships incurred was paid or accrued
                         to the General  Partner in the amount of $204,400 as of
                         December 31, 2005.

                    (B)  Of the net proceeds of $2,281,800  after payment of the
                         foregoing,  $2,044,000  has been  committed  to acquire
                         Local Limited Partnership  Interests (including amounts
                         to be paid  for  interest on  warehouse financing), and
                         $237,800 is held in reserves.

              (viii)     Inapplicable


Item 3.  Defaults Upon Senior Securities

         NONE

                                       16
<PAGE>

Item 4.  Submission of Matters to a Vote of Security Holders

         NONE

Item 5.  Other Information

         NONE

Item 6.  Exhibits

31.1     Certification of the Principal Executive Officer  pursuant to Rule 13a-
         15(e) and 15d-15(e), 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-
         15(e) and 15d-15(e), 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)

                                       17
<PAGE>

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 HOUSING TAX CREDIT FUND VI, L.P., Series 13
-----------------------------------------------
(Registrant)

By:   WNC National Partners, LLC., General Partner




By:   /s/ Wilfred N. Cooper, Jr.
      --------------------------
Wilfred N. Cooper, Jr.
President and Chief Executive Officer of WNC & Associates, Inc.

Date: February 14, 2006




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

Date: February 14, 2006

                                       18