EXHIBIT 31-2
                                 CERTIFICATIONS

I, Thomas J. Riha, certify that:

1. I have reviewed this annual report on Form 10-K of WNC CALIFORNIA HOUSING TAX
   CREDITS, L.P.;

2. Based on my  knowledge,  this  annual  report  does  not  contain  any untrue
   statement of a materialfact or  omit to state a  material fact  necessary  to
   make the statements made, in light of  the  circumstances  under  which  such
   statements were made,  not  misleading with respect to the period  covered by
   this annual report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial
   information  included  in this annual report,  fairly present in all material
   respects the financial condition, results of operations and cash flows of the
   registrant as of, and for, the periods presented in this annual report;

4. The   registrant's  other  certifying  officer  and  I  are  responsible  for
   establishing and maintaining  disclosure  controls and procedures (as defined
   in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

   (a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such
        disclosure   controls  and   procedures  to   be  designed   under   our
        supervision,  to ensure  that  material  information  relating   to  the
        registrant,  including its consolidated subsidiaries, is made  known  to
        us by others within those entities,  particularly during the  period  in
        which this annual report is being prepared;

   (b)  Evaluated the  effectiveness of  the  registrant's  disclosure  controls
        and procedures and presented in this report  our  conclusions  about the
        effectiveness of the disclosure controls  and  procedures, as of the end
        of the period covered by this report based on such evaluation; and

   (c)  Disclosed  in  this  report  any  change in  the  registrant's  internal
        control over financial reporting that  occurred  during the registrant's
        most  recent  fiscal  quarter   that  has  materially  affected,  or  is
        reasonably  likely  to  materially  affect,  the  registrant's  internal
        control over financial reporting; and

5. The registrant's other certifying  officer(s) and I have disclosed,  based on
   our most recent evaluation of internal control over  financial reporting,  to
   the  registrant's  auditors  and  the  audit  committee  of the  registrant's
   board of directors (or persons performing the equivalent functions):

   (a)  All significant  deficiencies and material  weaknesses  in the design or
        operation  of  internal  control  over  financial  reporting  which  are
        reasonably  likely  to  adversely affect in the registrant's  ability to
        record, process, summarize and report financial information; and

   (b)  Any fraud, whether or not material,  that  involves management or  other
        employees who have a  significant  role  in  the  registrant's  internal
        control over financial reporting.

Date:   August 31, 2006




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