Exhibit 31-2
                                 CERTIFICATIONS

I, Thomas J. Riha, certify that:

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

2. Based on my  knowledge,  this  quarterly  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 quarterly report;

3. Based  on my  knowledge,  the  financial  statements,  and   other  financial
   information included in this quarterly 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 quarterly  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-15(e)and 15d-15(e)) 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  quarterly
        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  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 29, 2005




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