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 June 30, 1999

OR

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


Commission File Number  33-89968


INDEPENDENCE TAX CREDIT PLUS L.P. IV
(Exact name of registrant as specified in its charter)


                  Delaware		     13-3809869
(State or other jurisdiction of 	(I.R.S. Employer
incorporation or organization)	Identification No.)


625 Madison Avenue, New York, New York	     10022
(Address of principal executive offices)	(Zip Code)


Registrant's telephone number, including area code (212)421-5333


	Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the Securi-
ties 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  ____


<PAGE>
<TABLE>
PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements

INDEPENDENCE TAX CREDIT PLUS L.P. IV
AND SUBSIDIARIES
Consolidated Balance Sheets
(Unaudited)
<CAPTION>

                                         June 30,              March 31,
                                          1999                   1999
<S>                                       <C>                    <C>

ASSETS

Property and equipment at cost,
  net of accumulated depreciation
  of $2,761,090 and $2,427,800,
  respectively                         $61,967,129            $45,600,010
Construction in progress                 2,320,199             12,796,728
Cash and cash equivalents                2,249,829              3,438,165
Investments available for sale          11,600,000             14,050,000
Cash held in escrow                      1,923,663              1,640,145
Deferred costs, net of accumulated
  amortization
  of $275,418 and $117,257,
  respectively                           1,625,826              1,572,468
Other assets                               412,037                403,733
Total assets                           $82,098,683            $79,501,249

LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Liabilities:
Mortgage notes payable                 $21,260,666            $18,782,185
Construction loans payable               8,913,889              9,426,195
Accounts payable and other
  liabilities                            3,887,091              3,180,637
Due to local general
  partners and
  affiliates                             7,741,482              7,535,407
Due to general partner
  and affiliates                           641,788                469,737
Total liabilities                       42,444,916             39,394,161

Minority interest                          847,357                851,877
Partners' capital (deficit):
Limited partners (45,844 BACs
  issued and outstanding)               38,825,879             39,270,192
General partner                            (19,469)               (14,981)
Total partners' capital (deficit)       38,806,410             39,255,211
Total liabilities and partners'
  capital (deficit)                    $82,098,683            $79,501,249

See Accompanying Notes to Consolidated Financial Statements.
</TABLE>

<PAGE>
<TABLE>
INDEPENDENCE TAX CREDIT PLUS L.P. IV
AND SUBSIDIARIES
Consolidated Statements of Operations
(Unaudited)
<CAPTION>

                                             Three Months Ended
                                                   June 30,
                                           1999                  1998
<S>                                        <C>                   <C>

Revenues
Rental income                          $   804,919            $   505,970
Other income (principally interest
  on capital contributions)                149,380                216,587
Total revenues                             954,299                722,557

Expenses
General and administrative                 253,193                204,335
General and administrative-
  related parties (Note 2)                 131,785                117,223
Repairs and maintenance                    132,889                 62,634
Operating                                   79,915                 54,455
Taxes                                       18,767                 25,696
Insurance                                   37,771                 35,792
Interest                                   261,849                200,429
Depreciation and amortization              358,931                246,284
Total expenses                           1,275,100                946,848

Loss before minority interest and
  extraordinary item                      (320,801)              (224,291)
Minority interest in loss (income) of
  subsidiary partnerships                    4,520                 (5,775)

Loss before extraordinary item            (316,281)              (230,066)
Extraordinary item-cumulative effect
  of a change in accounting principle -
  amortization of organization costs      (132,520)                     0

Net loss                               $  (448,801)           $  (230,066)

Limited Partners Share:
Loss before extraordinary item         $  (313,118)           $  (227,765)
Extraordinary item                        (131,195)                     0

Net loss - limited partners            $  (444,313)           $  (227,765)

Number of BACs outstanding            $     45,844           $     45,844

Net loss per BAC before
  extraordinary item                $        (6.83)        $        (4.97)
Extraordinary item per BAC                   (2.86)                     0

Net loss per BAC                    $        (9.69)        $        (4.97)

See Accompanying Notes to Consolidated Financial Statements.
</TABLE>

<PAGE>
<TABLE>
INDEPENDENCE TAX CREDIT PLUS L.P. IV
AND SUBSIDIARIES
Consolidated Statement of Changes in Partners' Capital
(Deficit)
(Unaudited)
<CAPTION>
                                           Limited               General
                      Total                Partners              Partner
<S>                    <C>                 <C>                   <C>

Partners' capital
  (deficit) -
  April 1, 1999    $39,255,211            $39,270,192           $  (14,981)
Net loss              (448,801)              (444,313)              (4,488)
Partners' capital
  (deficit)-
  June 30, 1999    $38,806,410            $38,825,879           $  (19,469)

See Accompanying Notes to Consolidated Financial Statements.
</TABLE>


<PAGE>
<TABLE>
INDEPENDENCE TAX CREDIT PLUS L.P. IV
AND SUBSIDIARIES
Consolidated Statements of Cash Flows
(Unaudited)
<CAPTION>

                                            Three Months Ended
                                                  June 30,
                                          1999                   1998
<S>                                       <C>                    <C>

Cash flows from operating activities:
Net loss                             $    (448,801)         $    (230,066)
Adjustments to reconcile net loss
  to net cash provided by
  operating activities:
Depreciation and amortization              358,931                246,284
Cumulative effect of change in
  accounting principle - amortization
  of organization costs                    132,520                      0
Minority interest in (loss) income
  of subsidiary properties                  (4,520)                 5,775
Increase in cash held in escrow           (469,027)                  (352)
Increase in other assets                    (8,304)               (12,207)
Increase in accounts payable and
  other liabilities                        706,454                  5,940
Increase in due to local general
  partners and affiliates                   45,233                  2,625
Decrease in due to local general
  partners and affiliates                        0                (98,367)
Increase in due to general partner
  and affiliates                           172,051                121,045
  Total adjustments                        933,338                270,743

Net cash provided by operating
  activities                               484,537                 40,677

Cash flows from investing activities:
Increase in property and equipment      (5,426,973)            (1,056,869)
Increase in construction in progress      (796,907)            (4,547,414)
Decrease in cash held in escrow            185,509                      0
Increase in other assets                         0                (15,000)
Increase in due to local general
  partners and affiliates                  787,807                      0
Decrease in due to local general
  partners and affiliates                 (626,965)              (285,561)
Decrease in investments
  available for sale                     2,450,000              6,400,000
Increase in deferred costs                 (30,176)                     0
Net cash (used in) provided by
  investing activities                  (3,457,705)               495,156

Cash flows from financing activities:
Proceeds from mortgage notes                     0              1,084,902
Repayments of mortgage notes               (21,519)               (10,544)
Proceeds from construction loans         1,987,694                232,179
Increase in deferred costs                (181,343)                     0
Net cash provided by financing
  activities                             1,784,832              1,306,537

Net (decrease) increase in cash and
  cash equivalents                      (1,188,336)             1,842,370
Cash and cash equivalents at
  beginning of period                    3,438,165              9,811,741
Cash and cash equivalents at
  end of period                      $   2,249,829            $11,654,111

Supplemental disclosures of
  noncash investing activities:
Consolidation of investment in
  subsidiary partnership:*
Increase in property and
  equipment                          $           0          $ (1,605,820)
Decrease in construction in
  progress                           $           0          $  1,605,820

Property and equipment
  reclassified from construction
  in progress                          $11,273,436          $          0

Conversion of construction loans
  to mortgage notes                   $  2,500,000          $          0

*Prior to consolidation, investment in subsidiary partnerships are
included in property and equipment.

See Accompanying Notes to Consolidated Financial Statements.
</TABLE>

<PAGE>
INDEPENDENCE TAX CREDIT PLUS L.P. IV
AND SUBSIDIARIES
Notes to Financial Statements
June 30, 1999
(Unaudited)

Note 1 - General


Independence Tax Credit Plus L.P. IV (a Delaware limited part-
nership) (the "Partnership") was organized on February 22, 1995,
and commenced the public offering on July 6, 1995.  The general
partner of the Partnership is Related Independence L.L.C., a
Delaware limited liability company (the "General Partner").

The Partnership's business is to invest in other partnerships ("Lo-
cal Partnerships", "subsidiaries" or "subsidiary partnerships")
owning apartment complexes that are eligible for the low-income
housing tax credit ("Housing Tax Credit") enacted in the Tax Re-
form Act of 1986, some of which complexes may also be eligible
for the historic rehabilitation tax credit ("Historic Tax Credit";
together with Housing Tax Credits, "Tax Credits").

As of June 30, 1999, the Partnership has acquired a limited part-
nership interest in ten subsidiary partnerships, all of which have
been consolidated.  The Partnership anticipates acquiring limited
partnership interests in additional subsidiary partnerships in the
future.  The Partnership's investment in each Local Partnership
represents from 98.99% to 99.89% with one Local Partnership at
58.12% of the partnership interests in the Local Partnership.
Through the rights of the Partnership and/or an affiliate of the
General Partner, which affiliate has a contractual obligation to act
on behalf of the Partnership, to remove the general partner of the
subsidiary partnerships and to approve certain major operating
and financial decisions, the Partnership has a controlling financial
interest in the subsidiary partnership.

For financial reporting purposes, the Partnership's fiscal quarter
ends June 30.  All subsidiaries have fiscal quarters ending March
31.  Accounts of the subsidiaries have been adjusted for intercom-
pany transactions from April 1 through June 30.  The Partnership's
fiscal quarter ends June 30 in order to allow adequate time for the
subsidiaries financial statements to be prepared and consolidated.

All intercompany accounts and transactions with the subsidiary
partnerships have been eliminated in consolidation.

Increases (decreases) in the capitalization of consolidated subsidi-
aries attributable to minority interest arise from cash contributions
from and cash distributions to the minority interest partners.

Losses attributable to minority interests which exceed the minority
interests' investment in a subsidiary have been charged to the
Partnership.  Such losses aggregated approximately $2,000 and $0
for the three months ended June 30, 1999 and 1998, respectively.
The Partnership's investment in each subsidiary is equal to the
respective subsidiary's partners' equity less minority interest capi-
tal, if any.  In consolidation, all subsidiary partnership losses are
included in the Partnership's capital account except for losses allo-
cated to minority interest capital.

In April of 1998, the Financial Accounting Standards Board issued
Statement of Position 98-5 ("SOP 98-5") "Reporting on the Costs of
Start-Up Activities".  This statement provides guidance on the
financial reporting of start-up costs and organization costs.  This
statement is effective for all fiscal quarters of fiscal years beginning
after December 15, 1998.  Such change in accounting principle
amounted to a change to operations of $132,520 during the quarter
ended June 30, 1999.

Certain information and note disclosures normally included in
financial statements prepared in accordance with generally ac-
cepted accounting principles have been omitted or condensed.
These condensed financial statements should be read in conjunc-
tion with the financial statements and notes thereto included in
the Partnership's Annual Report on Form 10-K for the period
ended March 31, 1999.

The books and records of the Partnership are maintained on the
accrual basis of accounting in accordance with generally accepted
accounting principles.  In the opinion of the General Partner of the
Partnership, the accompanying unaudited financial statements
contain all adjustments (consisting only of normal recurring ad-
justments) necessary to present fairly the financial position of the
Partnership as of June 30, 1999 and the results of operations and
its cash flows for the three months ended June 30, 1999 and 1998.
However, the operating results for the three months ended June
30, 1999 may not be indicative of the results for the year.

Note 2 - Related Party Transactions

An affiliate of the General Partner has a .01% interest as a special
limited partner in each of the Local Partnerships.

A)  Other Related Party Expenses
<TABLE>
The costs incurred to related parties for the three months ended
June 30, 1999 and 1998 were as follows:
<CAPTION>
                                               Three Months Ended
                                                     June 30,
                                            1999                   1998
<S>                                         <C>                    <C>
Partnership management fees (a)          $  69,369              $  69,329
Expense reimbursement (b)                   40,845                 39,950
Local administrative fee (c)                 5,000                  1,000
Total general and administrative-
  General Partner                          115,214                110,279
Property management fees incurred
  to affiliates of the subsidiary
  partnerships' general partners (d)        16,571                  6,944
Total general and administrative-
  related parties                         $131,785               $117,223
</TABLE>

(a)  The General Partner is entitled to receive a partnership man-
agement fee, after payment of all Partnership expenses, which
together with the annual local administrative fees will not exceed
a maximum of 0.5% per annum of invested assets (as defined in
the Partnership Agreement), for administering the affairs of the
Partnership.  Subject to the foregoing limitation, the partnership
management fee will be determined by the General Partner in its
sole discretion based upon its review of the Partnership's invest-
ments.  Unpaid partnership management fees for any year will be
accrued without interest and will be payable from working capital
reserves or to the extent of available funds after the Partnership
has made distributions to the limited partners of sale or refinanc-
ing proceeds equal to their original capital contributions plus a
10% priority return thereon (to the extent not theretofore paid out
of cash flow).  Partnership management fees owed to the General
Partner amounting to approximately $344,000 and $275,000 were
accrued and unpaid as of June 30, 1999 and March 31, 1999, re-
spectively.

(b)  The Partnership reimburses the General Partner and its affili-
ates for actual Partnership operating expenses incurred by the
General Partner and its affiliates on the Partnership's behalf.  The
amount of reimbursement from the Partnership is limited by the
provisions of the Partnership Agreement.  Another affiliate of the
General Partner performs asset monitoring for the Partnership.
These service include site visits and evaluations of the subsidiary
partnerships' performance.

(c)  Independence SLP IV L.P., a special limited partner of the
subsidiary partnerships, is entitled to receive a local administra-
tive fee of up to $5,000 per year from each subsidiary partnership.

(d)  Property management fees incurred by the Local Partnerships
amounted to $54,761 and $31,421 for the three months ended June
30, 1999 and 1998, respectively.  Of these fees $16,571 and $6,944
were incurred to affiliates of the subsidiary partnerships' general
partners.

Note 3 - Subsequent Event

The Partnership has invested in one Local Partnership during the
period of July 1, 1999 to August 12, 1999.

                                        Equity
Date          Partnership Name          Investment          Units

July 1999     Kaneohe Elderly L.P.      $1,088,000            44


<PAGE>
Item 2.  Management's Discussion and Analysis of Financial Con-
dition and Results of Operations

Liquidity and Capital Resources

The Partnership's primary source of funds include (i) interest
earned on Gross Proceeds which are invested in tax-exempt
money market instruments pending acquisition of and final pay-
ments to Local Partnerships and (ii) working capital reserve and
interest earned thereon.  All these sources of funds are available to
meet obligations of the Partnership.

As of June 30, 1999, the Partnership has invested approximately
$29,312,000 (including approximately $1,161,000 classified as a
loan repayable from sale/refinancing proceeds in accordance with
the Contribution Agreement and not including acquisition fees of
approximately $1,771,000) of net proceeds in ten Local Partner-
ships of which approximately $4,627,000 remains to be paid to the
Local Partnerships (including approximately $1,135,000 being held
in escrow) as certain benchmarks, such as occupancy level, must
be attained prior to the release of the funds.  The Partnership has
approximately $7,134,000 available for future investments.  During
the three months ended June 30, 1999, approximately $3,086,000
was paid to Local Partnerships ($186,000 of which was released
from escrow).  The Partnership will be acquiring additional prop-
erties, and the Partnership may be required to fund potential pur-
chase price adjustments based on tax credit adjustor clauses.
There were no purchase price adjustments during the three
months ended June 30, 1999.

For the three months ended June 30, 1999, cash and cash equiva-
lents of the Partnership and its ten consolidated Local Partnerships
decreased approximately $1,188,000 primarily due to an increase
in property and equipment ($5,427,000), an increase in construc-
tion in progress ($797,000) and an increase in deferred costs relat-
ing to investing and financing activities ($212,000) which exceeded
cash provided by operating activities ($485,000), a decrease in cash
held in escrow ($186,000), a net increase in due to local general
partners and affiliates relating to investing activities ($161,000), a
decrease in investments available for sale ($2,450,000) and pro-
ceeds from construction loans ($1,988,000).  Included in the ad-
justments to reconcile the net loss to cash provided by operations
is depreciation and amortization of approximately $359,000 and
the cumulative effect of a change in accounting principle - amorti-
zation of organization costs of approximately $133,000.

A working capital reserve has been established from the Partner-
ship's funds available for investment, which includes amounts
which may be required for potential purchase price adjustments
based on tax credit adjustor clauses.  At June 30, 1999 none of this
reserve was used.  The General Partner believes that these re-
serves, plus any cash distributions received from the operations of
the Local Partnerships, will be sufficient to fund the Partnership's
ongoing operations for the foreseeable future.  As of June 30, 1999,
there has been no cash distributions from the Local Partnerships.
Management anticipates receiving distributions in the future, al-
though not to a level sufficient to permit providing cash distribu-
tions to the BACs holders.

The Partnership has negotiated Development Deficit Guarantees
with the development stage Local Partnerships in which it has
invested.  The Local General Partners and/or their affiliates have
agreed to fund development deficits through the breakeven dates
of each of the ten Local Partnerships.

The Partnership has negotiated Operating Deficit Guaranty
Agreements with the development stage Local Partnerships by
which the general partners of such Local Partnerships and/or
their affiliates have agreed to fund operating deficits for a speci-
fied period of time.  The terms of the Operating Deficit Guaranty
Agreements vary for each of these Local Partnerships, with maxi-
mum dollar amounts to be funded for a specified period of time,
generally seven years, commencing on the break-even date.  The
gross amount of the Operating Deficit Guarantees aggregates ap-
proximately $2,665,000 as of June 30, 1999.

The Partnership has also negotiated a Rent-Up Guaranty Agree-
ment with one Local Partnership, in which the Local General Part-
ner agrees to pay liquidated damages if predetermined occupancy
rates are not achieved.

The Development Deficit, Operating Deficit and the Rent-Up
Guaranty Agreements were negotiated to protect the Partnership's
interest in the Local Partnerships and to provide incentive to the
Local General Partners to generate positive cash flow.

The Partnership has invested or committed for investment ap-
proximately 80% of the net proceeds available for investment in
ten Local Partnerships, of which all ten will generate tax credits in
1999.

Management is not aware of any trends or events, commitments
or uncertainties, which have not otherwise been disclosed that will
or are likely to impact liquidity in a material way.  Management
believes the only impact would be from laws that have not yet
been adopted.  The portfolio will be diversified by the location of
the properties around the United States so that if one area of the
country is experiencing downturns in the economy, the remaining
properties in the portfolio may be experiencing upswings.  How-
ever the geographic diversification of the portfolio may not protect
against a general downturn in the national economy.  The tax
credits will be attached to the project for a period of ten years, and
will be transferable with the property during the remainder of
such ten-year period.  If the General Partner determined that a sale
of a property is warranted, the remaining tax credits would trans-
fer to the new owner, thereby adding value to the property on the
market, which are not included in the financial statement carrying
amount.

Results of Operations
As of June 30, 1999 and 1998, the Partnership had acquired an
interest in ten Local Partnerships, ten and nine of which were
consolidated at June 30, 1999 and 1998, respectively.  The Partner-
ship intends to utilize the net proceeds of the offering to acquire
additional interests in Local Partnerships.

The Partnership's results of operations for the three months ended
June 30, 1999 and 1998 consisted primarily of (1) approximately
$120,000 and $186,000, respectively, of tax-exempt interest income
earned on funds not currently invested in Local Partnerships and
(2) the results of the Partnership's investment in ten of ten and
nine of ten consolidated Local Partnerships, respectively.

For the three months ended June 30, 1999 as compared to 1998,
rental income and all categories of expenses increased except taxes
and the results of operations are not comparable due to the acqui-
sition, construction and rent up of properties, and are not reflec-
tive of future operations of the Partnership due to uncompleted
property construction, rent up of properties and the continued
utilization of the net proceeds of the Offering to invest in Local
Partnerships.  In addition, interest income will decrease in future
periods since a substantial portion of the proceeds from the Of-
fering will be included in or released to Local Partnerships.  Other
income decreased approximately $67,000 for the three months
ended June 30, 1999 as compared to the corresponding period in
1998 primarily due to a decrease in interest income as a result of
the acquisition of and the release of proceeds to the Local Partner-
ships.  Taxes decreased approximately $7,000 for the three months
ended June 30, 1999 as compared to the corresponding period in
1998 primarily due to the reduction of city taxes resulting from
low income housing status at one Local Partnership.

Amortization of organization costs increased by approximately
$133,000 for the three months ended June 30, 1999 as compared to
the corresponding period in 1998 due to the adoption of SOP 98-5,
pursuant to which the Partnership is required to charge all unam-
ortized organization costs as of January 1, 1999.

For the three months ended June 30, 1999 and 1998, three and two
of the Partnership's ten and nine consolidated properties, respec-
tively, had completed construction in a previous fiscal year, but
were in various stages of rent up for the three months.  In addition
three and three of the properties, respectively, had completed
construction and were rented up in a previous fiscal year.  As of
the end of the three months ended June 30, 1999 and 1998, two
and five of the Partnership's ten and nine consolidated properties,
respectively, were still under construction and four and two of the
properties, respectively, had construction loans with commitments
for permanent financing.

Year 2000 Compliance

The Partnership utilizes the computer services of an affiliate of the
General Partner.  The affiliate of the General Partner has upgraded
its computer information systems to be year 2000 compliant.  The
most likely worst-case scenario that the General Partner faces is
that computer operations will be suspended for a few days to a
week commencing on January 1, 2000.  The Partnership contin-
gency plan is to (i) have a complete backup done on December 31,
1999 and (ii) both electronic and printed reports generated for all
critical data up to and including December 31, 1999.

In regard to third parties, the General Partner is in the process of
evaluating the potential adverse impact that could result from the
failure of material service providers to be year 2000 compliant.  A
detailed survey and assessment was sent to material third parties
in the fourth quarter of 1998.  The Partnership has received assur-
ances from a majority of the material service providers with which
it interacts that they have addressed the year 2000 issues and is
evaluating these assurances for their adequacy and accuracy.  In
cases where the Partnership has not received assurances from
third parties, it is initiating further mail and/or phone correspon-
dence.  The Partnership relies heavily on third parties and is vul-
nerable to the failures of third parties to address their year 2000
issues.  There can be no assurance given that the third parties will
adequately address their year 2000 issues.


<PAGE>
PART II.  OTHER INFORMATION

Item 1.	Legal Proceedings - None

Item 2.	Changes in Securities - None

Item 3.	Defaults Upon Senior Securities - None

Item 4.	Submission of Matters to a Vote of Security Holders - None

Item 5.	Other Information - None

Item 6.	Exhibits and Reports on Form 8-K

	(a)	Exhibits

		(4)	Form of Amended and Restated Agreement of
Limited Partnership of the Partnership (attached to the Prospectus
as Exhibit A)*

		(10A)	Form of Subscription Agreement (attached to
the Prospectus as Exhibit B)*

		(10B)	Form of Escrow Agreement between the Part-
nership and the Escrow Agent**

		(10C)	Form of Purchase and Sales Agreement per-
taining to the Partnership's acquisition of Local Partnership Inter-
ests**

		(10D)	Form of Amended and Restated Agreement of
Limited Partnership of Local Partnerships**

		(27)	Financial Data Schedule (filed herewith)

		*	Incorporated herein by reference to the final
Prospectus as filed pursuant to Rule 424 under the Securities Act
of 1933.

		**	Filed as an exhibit to the Registration Statement
on Form S-11 of the Partnership (File No. 33-89968) and incorpo-
rated herein by reference thereto.

	(b)	Reports on Form 8-K - No reports on Form 8-K were
filed during the quarter.

<PAGE>
SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securi-
ties Exchange Act of 1934, the registrant has duly caused this re-
port to be signed on its behalf by the undersigned, thereunto duly
authorized.


INDEPENDENCE TAX CREDIT PLUS L.P. IV
(Registrant)


	By:	RELATED INDEPENDENCE L.L.C.,
		General Partner

Date:  August 5, 1999

		By:	/s/ Alan P. Hirmes
			Alan P. Hirmes,
			Senior Vice President
			(principal financial officer)

Date:  August 5, 1999

		By:	/s/ Glenn F. Hopps
			Glenn F. Hopps,
			Treasurer
			(principal accounting officer)