January 31, 2020

Marc N. Teal
Chief Financial Officer
Boston Capital Tax Credit Fund IV LP
One Boston Place, Suite 2100
Boston, MA 02108

       Re: Boston Capital Tax Credit Fund IV LP
           Form 10-K for the year ended March 31, 2019
           Filed June 20, 2019
           File No. 000-26200

Dear Mr. Teal:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K filed June 20, 2019

Item 9a. Controls and Procedures, page 95

1.    In future filings, revise your disclosure to include a statement that the
certifications of the
      Principal Executive Officer and Principal Financial Officer, filed as
exhibits, are
      applicable to each of the series as well as to the Fund. In addition,
please tell us if
      management's conclusion on the effectiveness of internal control over
financial reporting
      is applicable to each series individually, as well as the Fund as a
whole, and clarify your
      conclusion in future filings.
Exhibit 13
Report of Independent Registered Public Accounting Firm, page F-3

2.    We note that the report of your independent auditor does not reference
each series
      individually. Please have your auditor confirm to us that their report
applies to the
      financial statements for each series individually. In future filings, the
report should
 Marc N. Teal
Boston Capital Tax Credit Fund IV LP
January 31, 2020
Page 2
         reference each series individually or separate reports should be
provided for each series.
         Refer to Question 104.01 of the Securities Act Sections Compliance and
Disclosure
         Interpretations.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact William Demarest, Staff Accountant at 202-551-3432 or
Isaac
Esquivel, Staff Accountant at 202-551-3395 with any questions.



FirstName LastNameMarc N. Teal                                 Sincerely,
Comapany NameBoston Capital Tax Credit Fund IV LP
                                                               Division of
Corporation Finance
January 31, 2020 Page 2                                        Office of Real
Estate & Construction
FirstName LastName