<HTML>
<head><title>Form 8-K</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:Times New Roman; COLOR:#000000; FONT-SIZE:10pt"> <div style=WIDTH:720px> <p style="LINE-HEIGHT:4pt; MARGIN-TOP:4px; MARGIN-BOTTOM:0px; BORDER-TOP:#000000 9px double; PADDING-TOP:4px" align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-FAMILY:Times New Roman Bold,Times New Roman; FONT-SIZE:18pt" align=center><b>UNITED STATES</b></p> <p style="MARGIN:0px; FONT-FAMILY:Times New Roman Bold,Times New Roman; FONT-SIZE:18pt" align=center><b>SECURITIES AND EXCHANGE COMMISSION</b></p> <p style=MARGIN:0px align=center><b>Washington, D.C. 20549</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=center>_______________</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-SIZE:18pt" align=center><b>FORM 8-K</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=center><b>CURRENT REPORT PURSUANT</b></p> <p style=MARGIN:0px align=center><b>TO SECTION 13 OR 15 (d) OF THE</b></p> <p style=MARGIN:0px align=center><b>SECURITIES EXCHANGE ACT OF 1934</b></p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><b>Date of report (Date of earliest event reported): December 10, 2013</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-SIZE:22pt" align=center><b>REAL ESTATE ASSOCIATES LIMITED</b></p> <p style=MARGIN:0px align=center><b>(Exact name of registrant as specified in its charter)</b></p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=justify><br></p></div> <table style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0> <tr height=0 style=FONT-SIZE:0px> <td width=1> <td width=243> <td width=122> <td width=122> <td width=243> <td width=1 /> </tr><tr> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center><b>California</b></p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center><b>0-09262</b></p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center><b>95-3187912</b></p></td></tr> <tr> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>(State or Other Jurisdiction of</p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>(Commission File Number)</p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>(I.R.S. Employer</p></td></tr> <tr> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>Incorporation)</p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=244 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>Identification No.)</p></td></tr> <tr> <td width=1 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=366 colspan=2 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=367 colspan=3 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=1 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=733 colspan=5 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center><b>P.O. Box 91274</b></p> <p style=MARGIN:0px align=center><b>Los Angeles, California 90009</b></p></td></tr> <tr> <td width=1 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=733 colspan=5 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>(Address of Principal Executive Offices, including zip code)</p></td></tr> <tr> <td width=1 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=733 colspan=5 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td></tr></table> <div style=WIDTH:720px> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px><b>Registrant&#146;s Telephone Number, Including Area Code: &nbsp;(720) 387-8135</b></p> <p style=MARGIN:0px><br></p> <p style="MARGIN-TOP:5px; MARGIN-BOTTOM:5px">Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </p> <p style="MARGIN-TOP:5px; MARGIN-BOTTOM:5px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-FAMILY:Wingdings; FONT-SIZE:8pt">&#168;</font> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425) </p> <p style="MARGIN-TOP:5px; MARGIN-BOTTOM:5px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-FAMILY:Wingdings; FONT-SIZE:8pt">&#168;</font> &nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p> <p style="MARGIN-TOP:5px; MARGIN-BOTTOM:5px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-FAMILY:Wingdings; FONT-SIZE:8pt">&#168;</font> &nbsp;Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </p> <p style="MARGIN-TOP:5px; MARGIN-BOTTOM:5px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-FAMILY:Wingdings; FONT-SIZE:8pt">&#168;</font> &nbsp;Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </p> <p style=MARGIN:0px><br><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px">&nbsp;</p> <p style="LINE-HEIGHT:4pt; MARGIN-TOP:4px; MARGIN-BOTTOM:0px; BORDER-TOP:#000000 9px double; PADDING-TOP:4px" align=justify><br></p> <p style="MARGIN-TOP:0px; WIDTH:96px; MARGIN-BOTTOM:-2px; FLOAT:left"><b>Item 2.01</b></p> <p style="TEXT-INDENT:-2px; MARGIN:0px"><b>Completion of Acquisition or Disposition of Assets</b></p> <p style="MARGIN:0px; CLEAR:left"><br></p> <p style="MARGIN-TOP:8px; MARGIN-BOTTOM:0px" align=justify>Real Estate Associates Limited (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>Registrant&#148;) is the general partner and the 99% limited partner of Bethel Towers Dividend Housing Association, a Michigan limited partnership (the &#147;Partnership&#148;).</p> <p style="MARGIN-TOP:8px; MARGIN-BOTTOM:0px" align=justify>As previously disclosed, on August 14, 2012, the Partnership entered into a purchase and sale contract to sell its investment property to a third party. &nbsp;</p> <p style="MARGIN-TOP:8px; MARGIN-BOTTOM:0px" align=justify>As previously disclosed on July 25, 2013, the Partnership entered into an amendment to its purchase and sale contract, the terms of which, among other things, extended the closing date for the sale of the Partnership&#146;s investment property to December 13, 2013. &nbsp;</p> <p style="MARGIN-TOP:8px; MARGIN-BOTTOM:0px" align=justify>On December 10, 2013, the Partnership closed the sale of its investment property pursuant to its purchase and sale contract. &nbsp;</p> <p style="MARGIN-TOP:8px; MARGIN-BOTTOM:0px" align=justify>As a result of the sale of the Partnership&#146;s investment property, the Registrant expects to receive a distribution of approximately $1,265,000 from the Partnership. &nbsp;The Registrant&#146;s investment in the Partnership was zero as of December 10, 2012, the date on which the Registrant began consolidating its investment in the Partnership in the Registrant&#146;s financial statements.</p> <p style=MARGIN:0px align=justify><br></p><a name=_GoBack /> <p style=MARGIN:0px align=justify><br><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:358px; MARGIN:0px" align=justify>1</p> <p style=MARGIN:0px align=justify><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px" align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=center><b>SIGNATURE</b></p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:19px; MARGIN:0px">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <table style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0> <tr height=0 style=FONT-SIZE:0px> <td width=283> <td width=402 /> </tr><tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px align=center>REAL ESTATE ASSOCIATES LIMITED&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p></td></tr> <tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style="MARGIN-TOP:0px; TEXT-INDENT:70px; WIDTH:118px; MARGIN-BOTTOM:-2px; FLOAT:left">By:</p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:70px">National Partnership Investments, LLC</p> <p style="TEXT-INDENT:48px; MARGIN:0px; PADDING-LEFT:70px; CLEAR:left">Corporate General Partner</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; PADDING-LEFT:70px">By: &nbsp;<u>/s/ Joseph Dryden&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p></td></tr> <tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; PADDING-LEFT:70px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joseph Dryden</p></td></tr> <tr> <td width=283 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=402 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; PADDING-LEFT:70px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director of Reporting</p></td></tr></table> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; PADDING-LEFT:336px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DATED: &nbsp;December 13, 2013</p> <p style=MARGIN:0px align=justify>&nbsp;</p> <p style=MARGIN:0px align=justify><br><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p></div></body>
<!-- EDGAR Validation Code: 5C0137FE -->
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "rea_8k.htm", "description": "FORM 8-K", "secsgml_size_bytes": 12078}]
{"company-data": {"conformed-name": "REAL ESTATE ASSOCIATES LTD/CA", "cik": "0000225789", "assigned-sic": "6512", "irs-number": "953187912", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-09262", "film-number": "131278178"}, "business-address": {"street1": "9090 WILSHIRE BLVD STE 201", "city": "BEVERLY HILLS", "state": "CA", "zip": "90211", "phone": "3102782191"}, "mail-address": {"street1": "9090 WILSHIRE BLVD", "street2": "STE 201", "city": "BEVERLY HILLS", "state": "CA", "zip": "90211"}, "former-company": {"former-conformed-name": "REAL ESTATE ASSOCIATES LTD", "date-changed": "19900828"}}
Form 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________
FORM 8-K
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15 (d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): December 10, 2013
REAL ESTATE ASSOCIATES LIMITED
(Exact name of registrant as specified in its charter)
California
0-09262
95-3187912
(State or Other Jurisdiction of
(Commission File Number)
(I.R.S. Employer
Incorporation)
Identification No.)
P.O. Box 91274
Los Angeles, California 90009
(Address of Principal Executive Offices, including zip code)
Registrant's Telephone Number, Including Area Code:  (720) 387-8135
Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.01
Completion of Acquisition or Disposition of Assets
Real Estate Associates Limited (the
"
Registrant") is the general partner and the 99% limited partner of Bethel Towers Dividend Housing Association, a Michigan limited partnership (the "Partnership").
As previously disclosed, on August 14, 2012, the Partnership entered into a purchase and sale contract to sell its investment property to a third party.
As previously disclosed on July 25, 2013, the Partnership entered into an amendment to its purchase and sale contract, the terms of which, among other things, extended the closing date for the sale of the Partnership's investment property to December 13, 2013.
On December 10, 2013, the Partnership closed the sale of its investment property pursuant to its purchase and sale contract.
As a result of the sale of the Partnership's investment property, the Registrant expects to receive a distribution of approximately $1,265,000 from the Partnership.  The Registrant's investment in the Partnership was zero as of December 10, 2012, the date on which the Registrant began consolidating its investment in the Partnership in the Registrant's financial statements.
1
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
REAL ESTATE ASSOCIATES LIMITED
By:
National Partnership Investments, LLC
Corporate General Partner
By:
/s/ Joseph Dryden
Joseph Dryden
Director of Reporting
DATED:  December 13, 2013