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<TITLE>Real Estate Associates Limited - Form 8-K</TITLE>
<META NAME="author" CONTENT="Cruz-Abrams, Carlos F.">
<META NAME="date" CONTENT="07/25/2013">
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<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>
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<P style="margin:0px" align=center>_______________</P>
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<P style="margin:0px; font-size:18pt" align=center><B>FORM 8-K</B></P>
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<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>
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<P style="margin:0px" align=center><B>Date of report (Date of earliest event reported): July 25, 2013</B></P>
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<P style="margin:0px; font-size:22pt" align=center><B>REAL ESTATE ASSOCIATES LIMITED<A NAME="_GoBack"></A></B></P>
<P style="margin:0px" align=center><B>(Exact name of registrant as specified in its charter)</B></P>
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<TR><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center><B>California</B></P>
</TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center><B>0-09262</B></P>
</TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center><B>95-3187912</B></P>
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<TR><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center>(State or Other Jurisdiction of</P>
</TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center>(Commission File Number)</P>
</TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center>(I.R.S. Employer</P>
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<TR><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center>Incorporation)</P>
</TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=244.8 colspan=2><P style="margin:0px" align=center>Identification No.)</P>
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<TR><TD style="margin-top:0px" valign=top width=1.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=366 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=367.2 colspan=3><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=1.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=733.2 colspan=5><P style="margin:0px" align=center><B>80 International Drive</B></P>
<P style="margin:0px" align=center><B>Post Office Box 1089</B></P>
<P style="margin:0px" align=center><B>Greenville, South Carolina 29602 </B></P>
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<TR><TD style="margin-top:0px" valign=top width=1.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=733.2 colspan=5><P style="margin:0px" align=center>(Address of Principal Executive Offices, including zip code)</P>
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<TR><TD style="margin-top:0px" valign=top width=1.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=733.2 colspan=5><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
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<P style="margin:0px"><B>Registrant&#146;s Telephone Number, Including Area Code: &nbsp;(864) 239-1000</B></P>
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<P style="margin-top:5.533px; margin-bottom:5.533px">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:5.533px; margin-bottom:5.533px">&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:5.533px; margin-bottom:5.533px">&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:5.533px; margin-bottom:5.533px">&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:5.533px; margin-bottom:5.533px">&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>
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<P style="margin-top:0px; margin-bottom:-2px; width:96px; float:left"><B>Item 2.01</B></P>
<P style="margin:0px; text-indent:-2px"><B>Completion of Acquisition or Disposition of Assets</B></P>
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<P style="margin-top:8.333px; margin-bottom:0px" align=justify>Real Estate Associates Limited (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Registrant&#148;) is a limited partner of Emporia Limited, a Virginia limited partnership (the &#147;Partnership&#148;), which owns Northwood Village, a 72-unit affordable property in Emporia, Virginia. &nbsp;On July 24, 2013, the Registrant withdrew from the Partnership and received the sum of $400,000 in full satisfaction of all obligations and liabilities due the Registrant by the Partnership. &nbsp;</P>
<P style="margin-top:8.333px; margin-bottom:0px" align=justify>In accordance with the Partnership Agreement, the Registrant&#146;s general partner is evaluating the cash requirements of the Registrant to determine whether any portion of the net proceeds will be distributed to the Registrant&#146;s partners.</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:96px; float:left"><B>Item 9.01</B></P>
<P style="margin:0px; text-indent:-2px"><B>Financial Statements and Exhibits</B></P>
<P style="margin-top:8.333px; margin-bottom:0px; clear:left" align=justify>10.1 &nbsp;Second Amendment to Amended and Restated Agreement and Certificate of Limited Partnership of Emporia Limited. </P>
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<P style="margin:0px; text-indent:358.333px" align=justify>1</P>
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<P style="margin:0px" align=center><B>SIGNATURE</B></P>
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<P style="margin:0px; text-indent:19.2px">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>
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<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=283.2 /><TD width=402 /></TR>
<TR><TD style="margin-top:0px" valign=top width=283.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=402><P style="margin:0px" align=center>REAL ESTATE ASSOCIATES LIMITED&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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<TR><TD style="margin-top:0px" valign=top width=283.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=402><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=283.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=402><P style="margin-top:0px; margin-bottom:-2px; text-indent:70.8px; width:118.8px; float:left">By:</P>
<P style="margin:0px; padding-left:70.8px; text-indent:-2px">National Partnership Investments, LLC</P>
<P style="margin:0px; padding-left:70.8px; text-indent:48px; clear:left">Corporate General Partner</P>
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<P style="margin:0px; padding-left:70.8px">By: &nbsp;<U>/s/ Edward Schmidt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
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<TR><TD style="margin-top:0px" valign=top width=283.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=402><P style="margin:0px; padding-left:70.8px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Edward Schmidt</P>
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<TR><TD style="margin-top:0px" valign=top width=283.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=402><P style="margin:0px; padding-left:70.8px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director of Reporting</P>
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<P style="margin:0px; padding-left:336px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DATED: &nbsp;July 25, 2013</P>
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Real Estate Associates Limited - 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): July 25, 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.)
80 International Drive
Post Office Box 1089
Greenville, South Carolina 29602
(Address of Principal Executive Offices, including zip code)
Registrant's Telephone Number, Including Area Code:  (864) 239-1000
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 a limited partner of Emporia Limited, a Virginia limited partnership (the "Partnership"), which owns Northwood Village, a 72-unit affordable property in Emporia, Virginia.  On July 24, 2013, the Registrant withdrew from the Partnership and received the sum of $400,000 in full satisfaction of all obligations and liabilities due the Registrant by the Partnership.
In accordance with the Partnership Agreement, the Registrant's general partner is evaluating the cash requirements of the Registrant to determine whether any portion of the net proceeds will be distributed to the Registrant's partners.
Item 9.01
Financial Statements and Exhibits
10.1  Second Amendment to Amended and Restated Agreement and Certificate of Limited Partnership of Emporia Limited.
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/ Edward Schmidt
Edward Schmidt
Director of Reporting
DATED:  July 25, 2013