v2.4.0.6

Condensed Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Condensed Statements of Cash Flows (Unaudited) (USD $)	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income (loss)	$ 328,749	$ (145,706)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on sale of Local Limited Partnerships	(536,774)	(141,906)
Write off of other assets	16,769	0
Increase in other assets	(37,748)	(69,378)
Increase (decrease) in accrued fees and expenses due to General Partner and affiliates	(343,923)	153,090
Increase (decrease) in accrued expenses	5,746	(1,028)
Net cash used in operating activities	(567,181)	(204,928)
Cash flows from investing activities:
Proceeds from sale of Local Limited Partnerships	661,759	145,406
Advances made to Local Limited Partnerships	0	(10,299)
Write off of advances made to Local Limited Partnership	0	10,299
Net cash provided by investing activities	661,759	145,406
Net increase (decrease) in cash	94,578	(59,522)
Cash, beginning of period	57,638	110,204
Cash, end of period	152,216	50,682
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Taxes paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
General Partner equity balance was increased and accrued fees and expenses due to the General Partner was decreased as a result of forgiveness of debt by the General Partner	$ 45,828	$ 0

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Unrestricted cash available for day-to-day operating needs, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet.

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The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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WNC HOUSING TAX CREDIT FUND III L P 10-Q