EXHIBIT 31-2
                                 CERTIFICATIONS

I, Thomas J. Riha, certify that:

1. I have  reviewed  this  annual  report on Form 10-K of WNC HOUSING TAX CREDIT
   FUND VI, L.P., Series 10;

2.  Based on my  knowledge,  this  annual  report  does not  contain  any untrue
    statement of a material fact 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-14 and 15d-14) for  the  registrant and  we  have:

    (a)  Designed  such  disclosure  controls  and  procedures  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  independent  registered  public  accounting firm and the
     audit  committee  of  the  registrant's  board  of  directors  (or  persons
     performing the equivalent functions):

    (a)  All significant deficiencies in the design  or  operation  of  internal
         controls which  could  adversely affect  the  registrant's  ability  to
         record,  process,  summarize  and  report  financial  data   and   have
         identified for the registrant's auditors  any  material  weaknesses  in
         internal controls; 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:  December 9, 2005




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