| Limited Partnerships |
| 100 Gold Street  |
| 1030 Dearborn  |
| 1200/1216 Pratt  |
| 1237 Morse  |
| 1409 Farwell  |
| 1445 North State Parkway  |
| 1626 New York Associates Limited Partnership  |
| 1936-2116 South Fifth Avenue  |
| 196 Rockaway Parkway Associates, LP  |
| 1975 Northgate Realty Investors  |
| 1989 Polaris Aircraft Investors XVIII  |
| 1993 Viking Resources Limited Partnership  |
| 1994 Viking Resources Limited Partnership  |
| 1997 Viking Resources LP  |
| 1999 Broadway Associates  |
| 230 East Ontario  |
| 2314 Rosemount LP  |
| 2850 Sheridan  |
| 2900 Van Ness Associates  |
| 2nd AP Company  |
| 300 Galleria Parkway Asociates  |
| 3130 Lakeshore Drive  |
| 335 Riverdale Associates  |
| 3419 S. Harlem  |
| 5600 Sheridan  |
| 5630 Sheridan  |
| 5952 Winthrop  |
| 6030 Sheridan  |
| 6110 Kenmore  |
| 6301 Winthrop  |
| 735 Willoughby Avenue  |
| 900 De Witt  |
| AAA Net Realty Fund IX  |
| AAA Net Realty Fund IX, Ltd.  |
| AAA Net Realty Fund X   |
| AAA Net Realty Fund X, Ltd.  |
| AAA Net Realty Fund XI, Ltd.  |
| Acadia Partners  |
| Acadian Limited Partnership  |
| Admiralty General Real Estate Fund  |
| Advantage Equities LP  |
| AEI Income & Growth Fund XXIII LLC  |
| AEI Net Lease Income & Growth Fund XIX, L.P.  |
| AEI Net Lease Income & Growth Fund XX, L.P.  |
| AEI Net Lease Income & Growth XIX  |
| AEI Net Lease Income & Growth XX  |
| AEI Net Lease Income & Growth XXI  |
| AEI Net Lease Income & Growth XXII  |
| AEI Net Lease Income & Growth XXIV  |
| AEI Net Lease Income & Growth XXV  |
| AEI Private Net Lease Millennium Fund  |
| AEI Real Estate Fund 84-A LP  |
| AEI Real Estate Fund 84-A, L.P.  |
| AEI Real Estate Fund 85-A LP  |
| AEI Real Estate Fund 85-A, L.P.  |
| AEI Real Estate Fund 85-B LP  |
| AEI Real Estate Fund 85-B, L.P.  |
| AEI Real Estate Fund 86-A LP  |
| AEI Real Estate Fund 86-A, L.P.  |
| AEI Real Estate Fund XV  |
| AEI Real Estate Fund XV, L.P.  |
| AEI Real Estate Fund XVI  |
| AEI Real Estate Fund XVI, L.P.  |
| AEI Real Estate Fund XVII  |
| AEI Real Estate Fund XVII, L.P.  |
| AEI Real Estate Fund XVIII  |
| AEI Real EstateFund XVIII, L.P.  |
| Aetna Real Estate Associates  |
| Aetna Real Estate Associates L.P.  |
| AEXCO 1987 Drilling Partners  |
| AFC American Housing Partners V  |
| AFG Investment Trust A  |
| AFG Investment Trust B  |
| AFG Investment Trust C  |
| AFG Investment Trust D  |
| Aircoa Hotel Partners, L.P.  |
| Aircraft Income Partners  |
| Aircraft Income Partners L.P.  |
| Airfund II International L.P.  |
| Airfund International I  |
| Airfund International II  |
| Airfund International L.P.  |
| Alamo Heights LP  |
| Alexandrite Sands Limited Partnership  |
| Alliance Petroleum 2004B  |
| Alliance Petroleum 2006A  |
| Almance Plaza L.P.  |
| ALP Liquidating Trust (formerly Arvida/JMB Partners I)  |
| Alpine  |
| Alpine Meadows Limited Partnership  |
| Alpine Meadows LP  |
| ALZA TTS Research Partners Ltd  |
| America First Prep Fund 2 Pension Shares L.P.  |
| Americal Associates  |
| American Affordable Housing 1  |
| American Affordable Housing 3  |
| American Affordable Housing I  |
| American Affordable Housing II L.P.  |
| American Affordable Housing II LP  |
| American Affordable Housing III L.P.  |
| American Cable TV Investors 4, Ltd.  |
| American Cable TV Investors 5, Ltd.  |
| American Entertainment Partners II L.P.  |
| American Entertainment Partners, L.P.  |
| American Equities Limited Partnership 1986  |
| American Equities1987 LP  |
| American Housing Equity Fund I  |
| American Housing Partners II  |
| American Income Fund 1-A LP  |
| American Income Fund 1-B LP  |
| American Income Fund 1-C LP  |
| American Income Fund 1-D LP  |
| American Income Fund 1-E LP  |
| American Income Fund I-A  |
| American Income Fund I-B  |
| American Income Fund I-C  |
| American Income Fund I-D  |
| American Income Fund I-E  |
| American Income Partners III-A, L.P.  |
| American Income Partners III-B, L.P.  |
| American Income Partners III-C, L.P.  |
| American Income Partners III-D, L.P.  |
| American Income Partners IV A.  |
| American Income Partners IV B  |
| American Income Partners IV D L.P.  |
| American Income Partners IV-C  |
| American Income Partners V-A LP  |
| American Income Partners V-A, L.P.  |
| American Income Partners V-B LP  |
| American Income Partners V-B, L.P.  |
| American Income Partners V-C LP  |
| American Income Partners V-C, L.P.  |
| American Income Partners V-D LP  |
| American Income Partners V-D, L.P.  |
| American Republic Realty Fund I  |
| American Retirement Villas Properties  |
| American Retirement Villas Properties II  |
| American Retirement Villas Properties III  |
| American Retirement Villas Properties III L.P.  |
| American Tax Credit Properties 1  |
| American Tax Credit Properties 2  |
| American Tax Credit Properties II L.P.  |
| American Tax Credit Properties III  |
| American Tax Credit Properties III L.P.  |
| American Tax Credit Properties L.P.  |
| American Tax Credit Trust  |
| American Tax Credit Trust, Series 1  |
| Amfac/JMB Hawaii Notes A & B  |
| Amfac/JMB Hawaii Notes A Only  |
| Amfac/JMB Hawaii Notes B only  |
| Amfac/JMB Hawaii, Inc.-COLA  |
| Amrecorp Realty Fund II  |
| Amrecorp Realty Fund III  |
| AMREIT Monthly Income & Growth Fund III Ltd.  |
| AMREIT Monthly Income & Growth Fund Ltd.  |
| AMREIT, Inc.  |
| Amshel Apartment Investors Ltd. I  |
| AMSHEL Apartment Investors, Ltd. II  |
| Angeles Income Properties, Ltd.  |
| Angeles Income Properties, Ltd. II  |
| Angeles Income Properties, Ltd. III  |
| Angeles Income Properties, Ltd. IV  |
| Angeles Income Properties, Ltd. V  |
| Angeles Income Properties, Ltd. VI  |
| Angeles Opportunity Properties, Ltd.  |
| Angeles Park Communities  |
| Angeles Park Communitites, Ltd.  |
| Angeles Partners IX  |
| Angeles Partners VII  |
| Angeles Partners VIII  |
| Angeles Partners X  |
| Angeles Partners XI  |
| Angeles Partners XII  |
| Angeles Partners XIII  |
| Angeles Partners XIV  |
| Angeles Partners XV  |
| Angeles Partners XVI  |
| Anson Street Associates LP  |
| Apache Grove Land Program 1970  |
| Apache Grove Land Program 1972  |
| Apache Offshore Partnership  |
| Apple REIT 6  |
| APT Housing Partners L.P.  |
| Arbor Village Apartments  |
| Ares Serono Research and Development L.P.  |
| Arizona Communitites, Ltd.  |
| Arlington Place  |
| Armored Storage II  |
| Armored Storage Income Investors  |
| Armored Storage Income Investors 2  |
| Armored Storage Income Investors L.P.  |
| Arros 2  |
| Arros I  |
| Arrowhead Capital Partners Ltd.  |
| ARV Springboro Villas  |
| Arvida/JMB Partners I  |
| Arvida/JMB Partners II, L.P.  |
| Arvida/JMB Partners, L.P.  |
| Ashgrove Apartments of Franklin  |
| Ashgrove Apartments of Sterling Heights  |
| Ashley Hudson/Eel River Ltd. LP  |
| Aspen Ski Lodge Limited Partnership  |
| Associated Planners Realty Fund  |
| Associated Planners Realty Growth Fund  |
| Associated Planners Realty Income Fund  |
| Atel Capital Equipment Fund IX  |
| Atel Capital Equipment Fund VII  |
| Atel Capital Equipment Fund VIII  |
| Atel Capital Equipment Fund X  |
| Atel Capital Equipment Fund XI  |
| Atel Capital Growth Fund 2  |
| Atel Capital Growth Fund 3  |
| ATEL Cash Distribution Fund II  |
| ATEL Cash Distribution Fund III  |
| ATEL Cash Distribution Fund IV  |
| ATEL Cash Distribution Fund V  |
| ATEL Cash Distribution Fund VI  |
| ATEL Cash Distribution Fund VII  |
| Atel Fund 12, LLC  |
| Atel Growth Capital Fund II LLC  |
| Atel Growth Capital Fund III LLC  |
| Atel Growth Capital Fund IV LLC  |
| Atel Growth Capital Fund LLC  |
| Atel Venture Fund LLC  |
| Atlanta Marriott Marquis Limited Partnership  |
| Atlantic City Boardwalk Associates  |
| Atlantic Manor  |
| Atlas 1977-2 Development Drilling  |
| Atlas America Public #14-2005 (A) LP  |
| Atlas America Series 15 Ltd.  |
| Atlas America Series 17 Ltd.  |
| Atlas America Series 18 Ltd.  |
| Atlas America Series 19 Ltd.  |
| Atlas America Series 20 Ltd.  |
| Atlas-Energy for the Nineties-Public #10 Ltd.  |
| Atlas-Energy for the Nineties-Public #12 Ltd.  |
| Atlas-Energy for the Nineties-Public #16 Ltd.  |
| Atlas-Energy for the Nineties-Public #2 Ltd.  |
| Atlas-Energy for the Nineties-Public #3 Ltd.  |
| Atlas-Energy for the Nineties-Public #4 Ltd.  |
| Atlas-Energy for the Nineties-Public #5 Ltd.  |
| Atlas-Energy for the Nineties-Public #6 Ltd.  |
| Atlas-Energy for the Nineties-Public #7 Ltd.  |
| Atlas-Energy for the Nineties-Public #9 Ltd.  |
| Atwood Yield Plus  |
| Atwood Yield Plus III  |
| August Kona, Ltd.  |
| Aurora Film Partners  |
| Balcor Equity Pension Investors III-T  |
| Balcor Equity Pension Investors III-TE  |
| Balcor Equity Pension Investors II-T  |
| Balcor Equity Pension Investors II-TE  |
| Balcor Equity Pension Investors I-T  |
| Balcor Equity Pension Investors I-TE  |
| Balcor Equity Pension Investors IV-T  |
| Balcor Equity Pension Investors IV-TE  |
| Balcor Equity Properties VIII  |
| Balcor Equity Properties XVIII  |
| Balcor Pension Investors I  |
| Balcor Pension Investors II  |
| Balcor Pension Investors III  |
| Balcor Pension Investors IV  |
| Balcor Pension Investors V  |
| Balcor Pension Investors VI  |
| Balcor Pension Investors VII  |
| Balcor Realty Investors 80  |
| Balcor Realty Investors 81  |
| Balcor Realty Investors 82  |
| Balcor Realty Investors 83-1  |
| Balcor Realty Investors 83-2  |
| Balcor Realty Investors 84-1  |
| Balcor Realty Investors 84-2  |
| Balcor Realty Investors 84-3  |
| Balcor Realty Investors 85-1  |
| Balcor Realty Investors 85-2  |
| Balcor Realty Investors 85-3  |
| Balcor Realty Investors 86-1  |
| Balcor Realty Investors 86-2  |
| Barnesville, Ltd  |
| Barnvyn Bakersfield Associates  |
| Baron Capital Trust  |
| Bay Side Limited Partnership  |
| BBAT Limited Partnership  |
| Beach-Oxford Associates  |
| Beacon Colonial LP  |
| Bear Sterns Private Opportunity Venture LP  |
| Beech Creek Associates  |
| Beech Tree Properties  |
| Behringer Harvard Mid Term Value Enhancement Fund I LP  |
| Behringer Harvard Multifamily REIT I, Inc.  |
| Behringer Harvard Office REIT I  |
| Behringer Harvard Opportunity REIT I Inc.  |
| Behringer Harvard REIT I  |
| Behringer Harvard Short Term Opportunity Fund  |
| Behringer Harvard Strategic Opportunity Fund II  |
| Bell Venture LP  |
| Belmont Condominiums  |
| Beringer Harvard Short Term Opportunity Fund  |
| Berkley Limited Partnership  |
| Berks County Associates LP  |
| Berrington Lakes LP  |
| Berrington Mini Storage  |
| Berwyn Terrace  |
| Biggest Little Investments LP  |
| Birchwood Manor LP  |
| Birchwood Terrace II  |
| Blue Bayou LP  |
| Bobwhite Royalty Fund III, LP  |
| Boettcher Venture Capital Partners I L.P.  |
| Boston Capital Private Tax Credit Fund XXII  |
| Boston Capital Private Tax Credit Fund XXIII  |
| Boston Capital Private Tax Credit Fund XXIV  |
| Boston Capital Tax Credit Fund 1 LP S. 1  |
| Boston Capital Tax Credit Fund 1 LP S. 2  |
| Boston Capital Tax Credit Fund 1 LP S. 3  |
| Boston Capital Tax Credit Fund 1 LP S. 4  |
| Boston Capital Tax Credit Fund 1 LP S. 5  |
| Boston Capital Tax Credit Fund 1 LP S. 6  |
| Boston Capital Tax Credit Fund 1 LP S. 7  |
| Boston Capital Tax Credit Fund 1 LP Series 1  |
| Boston Capital Tax Credit Fund 1 LP Series 2  |
| Boston Capital Tax Credit Fund 1 LP Series 3  |
| Boston Capital Tax Credit Fund 1 LP Series 4  |
| Boston Capital Tax Credit Fund 1 LP Series 5  |
| Boston Capital Tax Credit Fund 1 LP Series 6  |
| Boston Capital Tax Credit Fund 2 LP S. 10  |
| Boston Capital Tax Credit Fund 2 LP S. 11  |
| Boston Capital Tax Credit Fund 2 LP S. 12  |
| Boston Capital Tax Credit Fund 2 LP S. 14  |
| Boston Capital Tax Credit Fund 2 LP S. 7  |
| Boston Capital Tax Credit Fund 2 LP S. 9  |
| Boston Capital Tax Credit Fund 2 LP Series 10  |
| Boston Capital Tax Credit Fund 2 LP Series 11  |
| Boston Capital Tax Credit Fund 2 LP Series 12  |
| Boston Capital Tax Credit Fund 2 LP Series 14  |
| Boston Capital Tax Credit Fund 2 LP Series 15  |
| Boston Capital Tax Credit Fund 2 LP Series 7  |
| Boston Capital Tax Credit Fund 2 LP Series 9  |
| Boston Capital Tax Credit Fund 3 LP S. 15  |
| Boston Capital Tax Credit Fund 3 LP S. 16  |
| Boston Capital Tax Credit Fund 3 LP S. 17  |
| Boston Capital Tax Credit Fund 3 LP S. 18  |
| Boston Capital Tax Credit Fund 3 LP S. 19  |
| Boston Capital Tax Credit Fund 3 LP Series 15  |
| Boston Capital Tax Credit Fund 3 LP Series 16  |
| Boston Capital Tax Credit Fund 3 LP Series 17  |
| Boston Capital Tax Credit Fund 3 LP Series 18  |
| Boston Capital Tax Credit Fund 3 LP Series 19  |
| Boston Capital Tax Credit Fund 4 LP S. 20  |
| Boston Capital Tax Credit Fund 4 LP S. 21  |
| Boston Capital Tax Credit Fund 4 LP S. 22  |
| Boston Capital Tax Credit Fund 4 LP S. 23  |
| Boston Capital Tax Credit Fund 4 LP S. 24  |
| Boston Capital Tax Credit Fund 4 LP S. 25  |
| Boston Capital Tax Credit Fund 4 LP S. 26  |
| Boston Capital Tax Credit Fund 4 LP S. 27  |
| Boston Capital Tax Credit Fund 4 LP S. 28  |
| Boston Capital Tax Credit Fund 4 LP S. 29  |
| Boston Capital Tax Credit Fund 4 LP S. 30  |
| Boston Capital Tax Credit Fund 4 LP S. 31  |
| Boston Capital Tax Credit Fund 4 LP S. 32  |
| Boston Capital Tax Credit Fund 4 LP S. 33  |
| Boston Capital Tax Credit Fund 4 LP S. 34  |
| Boston Capital Tax Credit Fund 4 LP S. 35  |
| Boston Capital Tax Credit Fund 4 LP S. 36  |
| Boston Capital Tax Credit Fund 4 LP S. 37  |
| Boston Capital Tax Credit Fund 4 LP S. 38  |
| Boston Capital Tax Credit Fund 4 LP S. 39  |
| Boston Capital Tax Credit Fund 4 LP S. 40  |
| Boston Capital Tax Credit Fund 4 LP S. 41  |
| Boston Capital Tax Credit Fund 4 LP S. 42  |
| Boston Capital Tax Credit Fund 4 LP S. 43  |
| Boston Capital Tax Credit Fund 4 LP S. 44  |
| Boston Capital Tax Credit Fund 4 LP S. 45  |
| Boston Capital Tax Credit Fund 4 LP S. 46  |
| Boston Capital Tax Credit Fund 4 LP S. 47  |
| Boston Capital Tax Credit Fund 4 LP S. 48  |
| Boston Capital Tax Credit Fund 4 LP S. 49  |
| Boston Capital Tax Credit Fund 4 LP Series 20  |
| Boston Capital Tax Credit Fund 4 LP Series 21  |
| Boston Capital Tax Credit Fund 4 LP Series 22  |
| Boston Capital Tax Credit Fund 4 LP Series 23  |
| Boston Capital Tax Credit Fund 4 LP Series 24  |
| Boston Capital Tax Credit Fund 4 LP Series 25  |
| Boston Capital Tax Credit Fund 4 LP Series 26  |
| Boston Capital Tax Credit Fund 4 LP Series 27  |
| Boston Capital Tax Credit Fund 4 LP Series 28  |
| Boston Capital Tax Credit Fund 4 LP Series 29  |
| Boston Capital Tax Credit Fund 4 LP Series 30  |
| Boston Capital Tax Credit Fund 4 LP Series 31  |
| Boston Capital Tax Credit Fund 4 LP Series 32  |
| Boston Capital Tax Credit Fund 4 LP Series 33  |
| Boston Capital Tax Credit Fund 4 LP Series 34  |
| Boston Capital Tax Credit Fund 4 LP Series 35  |
| Boston Capital Tax Credit Fund 4 LP Series 36  |
| Boston Capital Tax Credit Fund 4 LP Series 37  |
| Boston Capital Tax Credit Fund 4 LP Series 38  |
| Boston Capital Tax Credit Fund 5 LP S. 47  |
| Boston Capital Tax Credit Fund 5 LP S. 48  |
| Boston Capital Tax Credit Fund 5 LP S. 49  |
| Boston Capital Tax Credit Fund I LP S. 3  |
| Boston Capital Tax Credit Fund I LP S. 4  |
| Boston Capital Tax Credit Fund I LP S. 5  |
| Boston Capital Tax Credit Fund I LP S. 6  |
| Boston Financial Apartment Associates  |
| Boston Financial Qual Housing Tax Credits LP I  |
| Boston Financial Qual Housing Tax Credits LP II  |
| Boston Financial Qual Housing Tax Credits LP III  |
| Boston Financial Qual Housing Tax Credits LP IV  |
| Boston Financial Qual Housing Tax Credits LP V  |
| Boston Financial Qual Housing Tax Credits LP VII  |
| Boston Financial Qual Housing Tax Credits LP VIII  |
| Boston Financial Qualified Housing Tax Credits LP II  |
| Boston Financial Qualified Housing Tax Credits LP III  |
| Boston Financial Qualified Housing Tax Credits LP IV  |
| Boston Financial Qualified Housing Tax Credits LP VI  |
| Boston Financial Qualified Housing Tax Credits LP VII  |
| Boston Financial Tax Credit Fund VII  |
| Boston Financial Tax Credit Plus LP A  |
| Boston Financial Tax Credit Plus LP B  |
| Boulder Falls  |
| Brackenridge Manor LP  |
| Brandy Court  |
| Brauvin High Yield Fund L.P. 1  |
| Brauvin High Yield Fund L.P. 2  |
| Brauvin High Yield Fund LP  |
| Brauvin Income Plus LP III  |
| Brauvin Income Properties 6  |
| Brauvin Net Lease V, Inc.  |
| Brauvin Real Estate Fund LP 4  |
| Brauvin Real Estate Fund LP 5  |
| Brentwood  |
| Brentwood Park  |
| Breton Bay LP  |
| Briarwood Meadows  |
| Bridgeview  |
| Brooksville RRH, Ltd.  |
| Brown Benchmark Properties  |
| Brunner Companies Income Properties I  |
| Brunner Companies Income Properties III  |
| Buchanon Estates LP  |
| Budget Storage Associates Equity Fund, LP  |
| Budget Storage Associates I  |
| Budget Storage Equities Fund  |
| Burlington Heights LP  |
| C & M Investment Properties II  |
| C & M Investment Properties III  |
| Cable House Associates  |
| Cable TV Fund 12-B Ltd.  |
| Cable TV Fund 14-B Ltd.  |
| Cable TV Fund 15-A  |
| Cal-Amerian Properties Trust  |
| Cal-American Income Properties Fund VI Class A  |
| Cal-American Income Property Fund Class A  |
| Cal-American Income Property Fund Class B  |
| Cal-American Income Property Fund II Class A  |
| Cal-American Income Property Fund II Class B  |
| Cal-American Income Property Fund III Class A  |
| Cal-American Income Property Fund III Class B  |
| Cal-American Income Property Fund IV Class A  |
| Cal-American Income Property Fund IV Class B  |
| Cal-American Income Property Fund V Class A  |
| Cal-American Income Property Fund V Class B  |
| Cal-American Income Property Fund VI Class A  |
| Cal-American Income Property Fund VI Class B  |
| Cal-American Income Property Fund VII Class A  |
| Cal-American Income Property Fund VII Class B  |
| Cal-American Income Property Fund VIII Class A  |
| Cal-American Income Property Fund VIII Class B  |
| Cal-American Properties Trust  |
| California Almond Investors  |
| Cambridge Advantage Properties 2  |
| Cambridge Advantage Properties I  |
| Cambridge Plus Related Housing Properties  |
| Camden Way, Ltd.  |
| Camelot Associates  |
| Campbell Berwyn  |
| Campbell Heights Associates LP  |
| Capital Builders Development Properties 2  |
| Capital Housing Partners 161  |
| Capital Housing Partners CXL (140)  |
| Capital Housing Partners XLIX (49)  |
| Capital Mortgage Plus L.P.  |
| Capital Partners II, Ltd. Liquidating Trust  |
| Capital Preferred Yield Fund-II, L.P.  |
| Capital Preferred Yield Fund-III, L.P.  |
| Capital Preferred Yield Fund-IV L.P.  |
| Capital Realty Investors - 85 LP  |
| Capital Realty Investors - IV LP  |
| Capital Realty Investors III-LP  |
| Capital Realty Investors I-LP  |
| Capital Realty Investors-85 LP  |
| Capital Realty Investors-II LP  |
| Capital Realty Investors-IV Limited Partnership  |
| Capital Towers  |
| Capitol Towers  |
| Captec Franchise Capital Partners LP III  |
| Captec Franchise Capital Partners LP IV  |
| Carey Institutional Properties (CPA 11)  |
| Carlyle Real Estate Limited Partnership XIII  |
| Carlyle Real Estate Limited Partnership XIV  |
| Carlyle Real Estate Limited Partnership XV  |
| Carlyle Real Estate Limited Partnership-XIII  |
| Carlyle Real Estate Limited Partnership-XIV  |
| Carlyle Real Estate Limited Partnership-XV  |
| Carol Stream  |
| Carolbrook  |
| Carolina Estates LP  |
| Carriage House  |
| Casa Munras Hotel Partners, L.P.  |
| Casa Munras Hotel Partners, LP  |
| Catalina Court  |
| Catalina Properties LP  |
| Catalpa LP  |
| Cedarwood LP  |
| Centennial Mortgage Income Fund I  |
| Centennial Mortgage Income Fund II  |
| Centennial Mortgage Income Fund III  |
| Centennial Place on the Lake  |
| Centocor Partners III LP  |
| Century Apartments  |
| Century Income Properties Fund I LP  |
| Century Pacific Housing Fund I  |
| Century Pacific Housing Fund VII LP  |
| Century Pacific Housing Fund X, LP  |
| Century Pacific Tax Credit Housing Fund II  |
| Century Pension Income Fund 24  |
| Century Pension Income Fund XXIII  |
| Century Pension Income Fund XXIII-Notes  |
| Century Pension Income Fund XXIV  |
| Century Properties Fund XIII  |
| Century Properties Fund XIV  |
| Century Properties Fund XIX  |
| Century Properties Fund XV  |
| Century Properties Fund XVI  |
| Century Properties Fund XVII  |
| Century Properties Fund XVIII  |
| Century Properties Fund XX  |
| Century Properties Fund XX-Notes  |
| Century Properties Growth Fund XXII  |
| Cetus Healthcare LP II  |
| Chambersburg Associates  |
| Charles Town LP  |
| Charleston Court LP  |
| Chaucer Square, Ltd.  |
| Chauncey Commons LP  |
| Chelsea Elderly Housing Associates  |
| Chesapeake Bay II Limited Partnership  |
| Chesapeake Bay Limited Partnership  |
| Chester Townhouse Apartments LP  |
| Chevy Chase Associates  |
| ChrisKen Growth & Income Fund II  |
| ChrisKen Partners Cash Income Fund   |
| ChrisKen Partners Income Fund   |
| Cimarron Homes LP  |
| Circle Hill  |
| Citi-Minneapolis Partners VI  |
| Claiborne Estates LP  |
| Clairborne Estates LP  |
| ClearComm, LP  |
| Clifton Income Fund Limited Partnership  |
| CMP Old Orchard, LP (formerly Concord Milestone Plus, LP  |
| CMP Town & Country, LP (formerly Concord Milestone Plus, LP)  |
| CMSV/RAI 1989 Gas Development Drilling Partners Program  |
| CNL American Properties Fund  |
| CNL Commercial Finance, Inc. 2002-1 10% Notes  |
| CNL Commercial Finance, Inc. 2003-1 10% Notes  |
| CNL Hospitality Properties Inc.  |
| CNL Hotels & Resorts, Inc. (formerly CNL Hospitality Properties, Inc.)   |
| CNL Hotels & Resorts, Inc. (formerly CNL Hospitality)   |
| CNL Income & Growth Fund I  |
| CNL Income & Growth Fund II  |
| CNL Income & Growth Fund III  |
| CNL Income & Growth Fund IV  |
| CNL Income & Growth Fund V  |
| CNL Income & Growth Fund VI  |
| CNL Income & Growth Fund VII  |
| CNL Income & Growth Fund VIII  |
| CNL Income Fund 1, Ltd.  |
| CNL Income Fund 10, Ltd.  |
| CNL Income Fund 13, Ltd.  |
| CNL Income Fund 14, Ltd.  |
| CNL Income Fund 16, Ltd.  |
| CNL Income Fund 17, Ltd.  |
| CNL Income Fund 18, Ltd.  |
| CNL Income Fund 4, Ltd.  |
| CNL Income Fund 5, Ltd.  |
| CNL Income Fund 6, Ltd.  |
| CNL Income Fund 7, Ltd.  |
| CNL Income Fund 8, Ltd.  |
| CNL Income Fund 9, Ltd.  |
| CNL Income Fund II, Ltd.  |
| CNL Income Fund III, Ltd.  |
| CNL Income Fund IX, Ltd.  |
| CNL Income Fund V, Ltd.  |
| CNL Income Fund VI, Ltd.  |
| CNL Income Fund VII, Ltd.  |
| CNL Income Fund VIII, Ltd.  |
| CNL Income Fund X, Ltd.  |
| CNL Income Fund XI, Ltd.  |
| CNL Income Fund XII, Ltd.  |
| CNL Income Fund XIV, Ltd.  |
| CNL Income Fund XV, Ltd.  |
| CNL Income Fund XVI, Ltd.  |
| CNL Income Fund XVII, Ltd.  |
| CNL Income Fund XVIII, Ltd.  |
| CNL Income Properties  |
| CNL Lifestyle Properties (formerly Income Properties)  |
| CNL Restaurant Properties, Inc. (American Prop)  |
| CNL Retirement Properties  |
| Coachman's Inn LP  |
| Coachwood Associates LP  |
| Coastal Strategies Income Fund A  |
| Coastal Strategies Income Fund B  |
| Coastal Strategies Income Fund C  |
| Cole Collateralized Senior Notes, LLC 9 1/4% Senior Notes Due 2007 (Series A)  |
| Cole Credit Property Trust !  |
| Cole Credit Property Trust II Inc.  |
| Cole Credit Property Trust III, Inc  |
| Cole Credit Property Trust Inc.II  |
| Cole Credit Property Trust, Inc.  |
| Columbia Housing Partners VIII  |
| Columbia Lease Income Fund II-D  |
| Comaven Housing Associates  |
| Commodore Opportunity Partners, LP  |
| Common Goal Health Care Participating Mortgage Fund   |
| Common Goal Health Care Participating Mortgage Fund I  |
| Common Goal Health Care Participating Mortgage Fund II  |
| Common Goal Health Care Pension and Income Fund  |
| Common Goal Health Care Pension and Income Fund II  |
| Common Goal Pension and Income Fund II  |
| Commonwealth Growth Fund II  |
| Commonwealth Income & Growth Fund I  |
| Commonwealth Income & Growth Fund II  |
| Commonwealth Income & Growth Fund III  |
| CommTech International, LP  |
| Con Am San Diego Residential Properties  |
| Conam San Diego Residential Properties  |
| Concord Advantage I, LP  |
| Concord Advantage II, LP  |
| Concord Lodging Ltd.  |
| Concord Lodging, Ltd.  |
| Concord Milestone Income Fund II LP  |
| Concord Milestone Plus  |
| Concord Milestone Plus (see CMP Old Orchard, LP & CMP Town & Country, LP)  |
| Consolidated Capital Growth Fund  |
| Consolidated Capital Instituional Properties II B  |
| Consolidated Capital Institutional Properties  |
| Consolidated Capital Institutional Properties II  |
| Consolidated Capital Institutional Properties II A  |
| Consolidated Capital Institutional Properties III  |
| Consolidated Capital Properties III  |
| Consolidated Capital Properties IV  |
| Consolidated Capital Properties V  |
| Consolidated Capital Properties VI  |
| Consolidated Resources Health Care Fund II  |
| Continental Properties LP  |
| Copley Pension Properties VI  |
| Copley Pension Properties VII  |
| Coral Bay Limited Partnership  |
| Cornerstone Equities  |
| Cornerstone Growth & Income REIT  |
| Cornerstone Health Care Plus REIT formerly Cornerstone Growth & Income REIT  |
| Corporate Property Associates 10  |
| Corporate Property Associates 12  |
| Corporate Property Associates 14  |
| Corporate Property Associates 15  |
| Corporate Property Associates 16  |
| Corporate Property Associates 17  |
| Corporate Realty Income Fund 1, L.P.  |
| Corporate Realty Income Fund I, LP  |
| Corporate Realty Income Fund I, LP (Tax Exempt)  |
| Cottage Housing LP  |
| Country Knoll  |
| Country Knoll II  |
| Country Lane  |
| Country Ridge  |
| Countryside Apartments  |
| Courtyards of Riverdale  |
| Covington & Associates  |
| Crestview Acres LP  |
| CRI Hotel Income Partners   |
| CRI Hotel Income Partners, LP  |
| Cronos Container Partners I  |
| CRONOS Global Income Fund XIV  |
| CRONOS Global Income Fund XV  |
| CRONOS Global Income Fund XVI  |
| Crow Houston Associates I  |
| Crow Spieker '99  |
| Crown Colony LP  |
| CSA Income Fund IV  |
| CyberKidz Ltd. 1  |
| Cypress Associates, LP  |
| Cypress Equipment Fund II  |
| Cypress Equipment Fund III, LLC  |
| Cypress Equipment Fund VIII, LLC  |
| Damson Birtcher Realty Income Fund-1  |
| Damson/Birtcher Realty Income Fund-I  |
| Damson/Birtcher Realty Income Fund-II  |
| Danville  |
| Datronic Income Fund XVI, LP Continuing Units  |
| Datronic Income Fund XVI, LP Liquidating Units  |
| Datronic Income Fund XVII, LP Continuing Units  |
| Datronic Income Fund XVII, LP Liquidating Units  |
| Datronic Income Fund XVIII, LP Continuing Units  |
| Datronic Income Fund XVIII, LP Liquidating Units  |
| Davidson Diversified Real Estate  |
| Davidson Diversified Real Estate I, LP  |
| Davidson Diversified Real Estate II, LP  |
| Davidson Diversified Real Estate III, LP  |
| Davidson Growth Plus, L.P.  |
| Davidson Income Real Estate  |
| Davidson Income Real Estate, L.P.  |
| DBSI 2005 Secured Notes CPN 8.15% due 12/31/12  |
| DBSI Indian Canyon LP  |
| DBSI Pacific Growth & Income II  |
| De LaSalle Estates Limited Partnership  |
| Dean Witter Realty Income Partnership IV, LP  |
| Dean Witter Realty Income Partnership I, LP  |
| Dean Witter Realty Income Partnership II, LP  |
| Dean Witter Realty Income Partnership III, LP  |
| Dean Witter Realty Income Partnership IV, LP  |
| Dean Witter Realty Yield Plus II, LP  |
| Dean Witter Realty Yield Plus LP  |
| Dean Witter Realty Yield Plus, LP  |
| Decade Companies Income Properties  |
| Decade's Monthly Income & Appreciation Fund  |
| Del Taco Income Properties IV  |
| Del Taco Restaurant Properties I  |
| Del Taco Restaurant Properties II  |
| Del Taco Restaurant Properties III  |
| Del Taco Restaurant Properties IV  |
| Delmar Properties  |
| Delta Square Oxford LP  |
| Dennison Ltd. LP  |
| Denver Partners  |
| Desert Capital REIT II, Inc.  |
| Desert Capital REIT, Inc.  |
| Development Partners  |
| Development Partners II  |
| Dewitt 900  |
| DIP Limited Partnership II  |
| Divall Income Properties 3, L.P.  |
| Divall Insured Income Properties II, L.P.  |
| Diversified Assets  |
| Diversified Assets 2  |
| Diversified Assets 3  |
| Diversified Historic Investors 1990  |
| Diversified Historic Investors I  |
| Diversified Historic Investors Income Fund   |
| Diversified Historic Investors Income Fund II  |
| Diversified Historic Investors Income Fund III  |
| Diversified Historic Investors Income Fund IV  |
| Diversified Historic Investors Income Fund V  |
| Diversified Historic Investors Income Fund VI  |
| Diversified Historic Investors Income Fund VII  |
| Dividend Capital Total Realty  |
| Dividend Capital Trust Inc.  |
| DMC Regency Residence, Ltd.  |
| Dominium Kansas Two  |
| Dominium Minnesota Thirteen  |
| Dove Harrisburg Associates LP  |
| Dover Historic Advisors 1990  |
| Dover Historic Partners  |
| Dover Square LP  |
| Downtown Saginaw Limited Dividend Housing Association LP  |
| Drexel Burnham Lambert Real Estate Associates I  |
| Drexel Burnham Lambert Real Estate Associates II  |
| DSI Newport Growth and Income Fund II  |
| DSI Realty Income Fund 10  |
| DSI Realty Income Fund 11  |
| DSI Realty Income Fund 6  |
| DSI Realty Income Fund 7  |
| DSI Realty Income Fund 8  |
| DSI Realty Income Fund 9  |
| DSI Special Situation Fund II  |
| Dubois LP  |
| Dubose Model Home Income Fund #3  |
| Dunlop Tobacco Associates  |
| Durham Hosiery Mill LP  |
| Dwellco II LP  |
| Eagle Lake LP  |
| East River Road  |
| Eastern Equities  |
| Edgemont Estates LP  |
| Edgewood Estates LP  |
| Edinborough Estates 3  |
| Elaine Place  |
| Elk Grove  |
| Elliot Place  |
| Elmdale  |
| Elmwood Villa, Ltd.  |
| Emerald Properties LP  |
| Empire State Building Associates LLC  |
| Enbridge Energy Partners, LP  |
| Englewood Square LP  |
| Enstar Income Program '84-1 LP  |
| Enstar Income Program II-1 LP  |
| Enstar Income Program II-2 LP  |
| Enstar Income Program IV-1 LP  |
| Enstar Income Program IV-2  |
| Enstar Income Program IV-2 LP  |
| Enstar Income Program IV-3 LP  |
| Enstar Income/Growth Program Five-A, L.P.  |
| Enstar Income/Growth Program Five-B, L.P.  |
| Enstar Income/Growth Program Six-A, L.P.  |
| Enstar Income/Growth Program Six-B, L.P.  |
| Enstar Income/Growth Six-A, L.P.  |
| Entertainment at the Powerhouse, LP  |
| Equity Fund  |
| Equity Housing Fund IX  |
| Equus Capital Partners LP  |
| Ernst, Diessner, Mortgage Fund '86 LP  |
| Essex Hospitality Associates IV  |
| Everest 808 Properties  |
| Everest SIR 2 Properties, LP  |
| Everest Terrace Royal  |
| Evergreen Drive  |
| Evergreen Park  |
| Excel Properties I  |
| Fairfield Inn by Marriott  |
| Fairway Forest LP  |
| Fairwind Associates Ltd.  |
| Falls Park Apartments, LP  |
| Farmington Arms Apartments, Ltd.  |
| Farwell  |
| Fidelity Leasing Income Fund 4  |
| Fidelity Leasing Income Fund 5  |
| Fidelity Leasing Income Fund 6  |
| Fidelity Leasing Income Fund 7  |
| Fidelity Leasing Income Fund IV, LP  |
| Fidelity Leasing Income Fund V, LP  |
| Fidelity Leasing Income Fund VI, LP  |
| Fidelity Leasing Income Fund VII, LP  |
| Fidelity Leasing Income Fund VIII, LP  |
| Fiduciary Capital Partners  |
| Fiduciary Capital Pension Partners  |
| Finney Associates  |
| First California Income Fund 1  |
| First California Income Fund 2  |
| First Capital Income Properites IX  |
| First Capital Income Properites VIII  |
| First Capital Income Properites X  |
| First Capital Income Properites XI  |
| First Capital Institutional Real Estate 2  |
| First Capital Institutional Real Estate, Ltd.  |
| First Capital Institutional Real Estate, Ltd. 2  |
| First Dearborn Income Properties LP 1  |
| Fishermans Village  |
| FJS Properties Fund I, L.P.  |
| Flagstaff Ranch Golf Club A  |
| Florian  |
| Florida Estates LP  |
| Forest Homes  |
| Forest Park, Ltd.  |
| Foundation Realty Fund, Ltd.  |
| Four Quarters Habitat Apartments  |
| Fox Ridge Associates  |
| Fox Ridge LP  |
| Fox Strategic Housing Income Partners  |
| Francisco Bay Office Park  |
| Franklin Square School Assoc LP  |
| Freedom Tax Credit Plus Program  |
| French Quarters  |
| Fresno Hotel Partners LP  |
| G & S Terrace Associates  |
| Garand Court Associates  |
| Gate Manor Apartments Ltd.  |
| Gateway Tax Credit Fund  |
| Gateway Tax Credit Fund 1 Series 1  |
| Gateway Tax Credit Fund 2 Series 3  |
| Gateway Tax Credit Fund 2 Series 4  |
| Gateway Tax Credit Fund 2 Series 5  |
| Gateway Tax Credit Fund 2 Series 6  |
| Gateway Tax Credit Fund 3 Series 10  |
| Gateway Tax Credit Fund 3 Series 11  |
| Gateway Tax Credit Fund 3 Series 7  |
| Gateway Tax Credit Fund 3 Series 8  |
| Gateway Tax Credit Fund 3 Series 9  |
| GBD/Huntington Hills Limited Partnership  |
| GBD/Willow Green LP  |
| GC Net Lease REIT, Inc.  |
| General Shepard Headquarters Company  |
| Genzyme  |
| Geodyne Energy Income II-A  |
| Geodyne Energy Income 3-A  |
| Geodyne Energy Income 3-B  |
| Geodyne Energy Income 3-G  |
| Geodyne Energy Income I-D  |
| Geodyne Energy Income I-E  |
| Geodyne Energy Income I-F  |
| Geodyne Energy Income II-B  |
| Geodyne Energy Income II-C  |
| Geodyne Energy Income II-D  |
| Geodyne Energy Income II-E  |
| Geodyne Energy Income III-D  |
| Geodyne Energy Income L.P. II-A  |
| Geodyne Energy Income L.P. III-E  |
| Geodyne Energy Income LP Fund 3F  |
| Geodyne Energy Income LP II-A  |
| Geodyne Energy Income LP II-F  |
| Geodyne Energy Income LP II-G  |
| Geodyne Energy Income LP II-H  |
| Geodyne Energy Income LP III-C  |
| Geodyne Energy Income LP III-D  |
| Geodyne Energy Income LP III-E  |
| Geodyne Energy Income LP III-F  |
| Geodyne Institutional Pension 1  |
| Geodyne Institutional Pension 2  |
| Geodyne Institutional Pension 3  |
| Geodyne Institutional Pension 4  |
| Geodyne Institutional Pension 6  |
| Geodyne Institutional Pension 7  |
| Geodyne Institutional Pension 8  |
| Gilliam Court LP  |
| Glen Lake Beach  |
| Glen River  |
| Glenbrook  |
| Glendale Estates  |
| Glenview Condominiums  |
| Glenview Townhouses  |
| Golf Crest Apartments  |
| Golf Towers  |
| Goodman Road  |
| Goodman Road Associates, Ltd.  |
| Grand Metropolitan Delaware LP  |
| Grande Lakes  |
| Greenleaf  |
| Greentree Associates  |
| Greenwood Towers  |
| GREIT, Inc.  |
| Griffin Real Estate Fund V  |
| Grubb & Ellis Apartment REIT  |
| Grubb & Ellis Healthcare Real Estate Investment Trust  |
| Grubb & Ellis Healthcare REIT  |
| Grubb & Ellis Healthcare REIT see Healthcare Trust of America  |
| Gulf Coast Properties  |
| Gulledge Realty Investors I, LP  |
| Gulledge Realty Investors II, LP  |
| Hamilton Associates LP  |
| Hampton Springs LP  |
| Hampton Woods  |
| Hampton Woods Associates Ltd.  |
| Happy Days Apartments LP  |
| Happy Days LP  |
| Harbor Belmont Associates  |
| Harbor Side  |
| Harbourtowne Estates LP  |
| Harvard Energy Partners  |
| Harvard Park  |
| Hawley HIlls Limited Partnership  |
| Hawthorne Towers  |
| HCW Pension Real Estate Fund LP  |
| HCW Pension Real Estate Fund, L.P.  |
| Health Care Properties, LP  |
| Healthcare Properties, L.P.  |
| Healthcare Properties, LP  |
| Healthcare Trust of America  |
| Heartland Durham Carey LP  |
| Heritage Manor  |
| Heritage Park LP  |
| Hickory Lenders  |
| Hicktory Ridge Associates Ltd.  |
| Hidden Valley Limited Partnership  |
| High Cash Partners LP  |
| High Equity Partners L.P. - Series 88  |
| High Point Apartments  |
| High Tech Energy Partners 1998 II  |
| High V LP  |
| Hillcrest Associates LP  |
| Hines Real Estate Investment Trust  |
| Hinsdale Echos  |
| Hinsdale Village  |
| Historic Preservation Properties 1987 LP  |
| Historic Preservation Properties 1988 LP  |
| Historic Preservation Properties 1989 LP  |
| Historic Preservation Properties 1990 LP  |
| Hoffman Court  |
| Holly Point Associates, Ltd.  |
| Hospitality Partners II  |
| Housing Partnership Investments Ltd.  |
| Housing Programs Limited  |
| Houston Biotech Partners L.P.  |
| Hunter Hill Apartments Ltd.  |
| Hunterwood Park  |
| Hutton/Conam Realty Investors 2  |
| ICON Cash Flow Partners L.P. Series B  |
| ICON Cash Flow Partners L.P. Series C  |
| ICON Cash Flow Partners L.P. Series D  |
| ICON Cash Flow Partners L.P. Series E  |
| ICON Cash Flow Partners L.P. Series VII  |
| ICON Cash Flow Partners L.P. VI  |
| Icon Cash Flow Partners, LP Series B  |
| Icon Cash Flow Partners, LP Series C  |
| Icon Cash Flow Partners, LP Series D  |
| Icon Cash Flow Partners, LP Series E  |
| Icon Cash Flow Partners, LP Six  |
| Icon Cash Flow Partners, LP VII  |
| ICON Income Fund Eight A  |
| ICON Income Fund Eight B  |
| ICON Income Fund Eleven  |
| ICON Income Fund Nine  |
| ICON Income Fund Ten  |
| IDS/Jones Growth Partners 87-A  |
| IEA Income Fund IX  |
| IEA Income Fund VI  |
| IEA Income Fund VIII  |
| IEA Income Fund X  |
| IEA Income Fund XI  |
| IEA Income Fund XII  |
| ILM I Lease Corporation  |
| ILM II Senior Living, Inc.  |
| ILM Senior Living Mortgage L.P.  |
| Income Growth Partners, Ltd. IX  |
| Income Growth Partners, Ltd. X  |
| Independence Tax Credit Plus I  |
| Independence Tax Credit Plus II  |
| Independence Tax Credit Plus III  |
| Independence Tax Credit Plus IV  |
| Indian Trail Retail Associates  |
| Indiana Equities LP  |
| Ingram Square Apartments LP  |
| inl  |
| Inland American Real Estate Trust  |
| Inland Capital Fund, LP  |
| Inland Land Appreciation Fund II, L.P.  |
| Inland Land Appreciation Fund, LP  |
| Inland Monthly Income Fund I  |
| Inland Monthly Income Fund II  |
| Inland Monthly Income Fund II, L.P.  |
| Inland Monthly Income Fund, L.P.  |
| Inland Note Issue #2  |
| Inland Real Estate Corporation  |
| Inland Retail Real Estate Investment Trust  |
| Inland Western Retail Real Estate  |
| Interbanc Real Estate Fund, Ltd.  |
| Interbay Colony  |
| International Drive Investors  |
| International Estates  |
| Interstate Land Investors I  |
| Interstate Land Investors II  |
| Investors First-Staged Equity L.P.  |
| IRE Pension Investors, Ltd. 2  |
| IRE Pension Ivestors Ltd.-II  |
| Irvine Recreation Park   |
| Irving Park  |
| J.B.K. Limited Partnership  |
| J.M. Property Investors 1984, L.P.  |
| Jacques- Miller Income Fund, LP-II  |
| Jacques- Miller Realty Partners III  |
| Jacques-Miller Income Fund, L.P.-II  |
| Jason Northco Properties L.P. I  |
| Jason Northco Properties L.P. II  |
| JBK Limited Partnership  |
| Jefferson Point/Mcguire Partners  |
| Jetfleet Aircraft II, L.P.  |
| Jetfleet Aircraft, L.P.  |
| Jetstream  |
| Jetstream II, L.P.  |
| JM Property Investors 1984, L.P. wrong one see J.M. Property Investors 1984, L.P.  |
| JMB Income Properties XI  |
| JMB Income Properties, LTD. -V  |
| JMB/245 Park Avenue Associates  |
| JMB/245 Park Avenue Associates, Ltd.  |
| JMB/Manhattan Associates, Ltd.  |
| John Hancock Realty Income Fund II L.P.  |
| John Hancock Realty Income Fund III L.P.  |
| John Hancock Realty Income Fund L.P.  |
| John Hancock Realty Income Fund-II LP  |
| John Hancock Realty Income Fund-III LP  |
| Johnstown Consolidated Income Partners  |
| Johnstown Consolidated Income Partners 2  |
| Johnstown/Consolidated Income Partners  |
| Jones Cable Income Fund 1-A  |
| Jones Cable Income Fund 1-B  |
| Jones Cable Income Fund 1-C  |
| Jones Cable TV Fund 12-A  |
| Jones Cable TV Fund 12-B  |
| Jones Cable TV Fund 12-C  |
| Jones Cable TV Fund 12-D  |
| Jones Cable TV Fund 14-A  |
| Jones Cable TV Fund 14-B  |
| Jones Programming Partners 1-A  |
| Jones Programming Partners 1-A, Ltd.  |
| Jones Programming Partners 2-A  |
| Jones Programming Partners 2-A, Ltd.  |
| Jones Spacelink Income Growth Fund I-A  |
| Jones Spacelink Income Partners 87-1, L.P.  |
| JS Bay Center Associates  |
| Kaanapali, LLC  |
| Kaiser Ventures LLC  |
| Kaneb Pipe Line Partners LP  |
| Kansas City Partners  |
| KBS Real Estate Investment Trust I  |
| KBS Real Estate Investment Trust II  |
| Kendall Townhome Investors, Ltd.  |
| Kennsington Court  |
| Kensington Strategic Realty  |
| Kensington Tower  |
| Kent Point LP  |
| Keyes Florida Properties 85, ltd.  |
| Keystone Mortgage Fund  |
| Keystone Mortgage Fund II  |
| Kingsley Creek Venture, Ltd.  |
| Kings-Oxford Associates  |
| Knightsbridge LP  |
| Knusaga Corporation  |
| KP Miller 3  |
| Krupp Cash Plus II  |
| Krupp Cash Plus III  |
| Krupp Cash Plus IV  |
| Krupp Cash Plus V  |
| Krupp Government Income Trust  |
| Krupp Government Income Trust II  |
| Krupp Government Income Trust-II  |
| Krupp Insured Mortgage  |
| Krupp Insured Plus II  |
| Krupp Insured Plus III  |
| Krupp Insured Plus L.P.  |
| Krupp Insured Plus LP  |
| Krupp Insured Plus-II LP  |
| Krupp Insured Plus-III LP  |
| Krupp Realty Fund Ltd. 4  |
| Krupp Realty Fund Ltd. 5  |
| Krupp Realty Fund Ltd. 7  |
| Krupp Realty Fund, Ltd. II  |
| Krupp Realty Fund, Ltd. III  |
| Krupp Realty Limited Partnership VII  |
| Lado Del Rio  |
| Lafayette Associates Limited Partnership  |
| Lafayette Limited Partnership  |
| Lakeland Associates  |
| Lakeside Estates LP  |
| Lakeside Homes LP  |
| Lakeview Properties  |
| Landmark Realty  |
| Landsing Diversified Properties  |
| Landsing Diversified Properties II  |
| Landsing Diversified Properties III  |
| Landsing Diversifited Properties III  |
| Landsing Income Fund 2  |
| Landura Properties LP  |
| Landura Virginia Properties LP  |
| Langelier/One Park Avenue Associates  |
| Las Casitas Associates  |
| Laurel Ridge LP  |
| Lawnwood Commons, Ltd.  |
| LDP III  |
| Lease Equity Appreciation Fund  |
| Legacy Alcosta Corners  |
| Lennox Point Associates  |
| Liberty Associates  |
| Liberty Farms LP  |
| Liberty Housing Partners Limited Partnership  |
| Liberty Tax Credit Plus I LP  |
| Liberty Tax Credit Plus II  |
| Liberty Tax Credit Plus II L.P.  |
| Liberty Tax Credit Plus III  |
| Liberty Tax Credit Plus III L.P.  |
| Liberty Tax Credit Plus L.P.  |
| Lightstone Value Plus REIT  |
| LINC Income Partners  |
| LINC Venture Lease Partners II  |
| Lincam Properties Ltd. Series 85  |
| Lincoln Square  |
| Lincolnshire Homes of Albion  |
| Lindberg Plaza Associates  |
| Lindell Plaza Aparment Associates  |
| Linden Hills L.P.  |
| Linden Hills LP  |
| Liquidity Fund 11  |
| Liquidity Fund 20  |
| Liquidity Fund 25  |
| Liquidity Fund 29  |
| Liquidity Fund 73  |
| Liquidity Fund 84  |
| Liquidity Fund 85  |
| Liquidity Fund 86  |
| Liquidity Fund 87  |
| Liquidity Fund '87  |
| Liquidity Fund Income-Growth '90  |
| Liquidity Fund Income-Growth '91  |
| Liquidity Fund Maximum Growth Investors  |
| Liquidity Fund Maximum Growth Investors '92  |
| Liquidity Fund Qualified Plan Investors '92  |
| Liquidity Fund Qualified Plan Investors II  |
| Liquidity Fund Special Opportunity Associates  |
| Liquidity Fund Tax Exempt Partners   |
| Liquidity Fund Tax Exempt Partners II  |
| LMR Land Company, Ltd., LP  |
| Logan Place LP  |
| Lombard Park  |
| Louisville Redevelopment Partners, Ltd.  |
| Loyola  |
| MacGregor Income Properties II  |
| Mackenzie Patterson Special Fund 5, LLC  |
| Magnolia Estates Limited Partnership  |
| Main Park Apartments  |
| Maple Hill  |
| Marengo Apartments  |
| Marketplace Income Properties  |
| Marketplace Lofts Limited Partnership  |
| Marriott Residence Inn Limited Partnership  |
| Marriott Residence Inns  |
| Marriott Residence Inns II L.P.  |
| Masterplanned Land Venture  |
| Maxus Real Property Investors-Four, L.P.  |
| Maya Linda North  |
| Mayer Malibu Limited Partnership  |
| Mayer Warner Center, Ltd.  |
| McCombs Pension Investment Fund, Ltd.  |
| McCombs Realty Partners  |
| McNeil Pension Investment Fund, Ltd.  |
| McNeil Real Estate Fund XV  |
| Meadow Grove  |
| Meadows East  |
| Medical Income Properties 2A L.P.  |
| Medical Income Properties 2B L.P.  |
| Melbourne LP See The Melbourne LP  |
| Meridian Health Care Growth & Income Fund  |
| Meridian Hills  |
| Metric Partners Growth Suite Investors, LP  |
| Mewborrne Energy Partners 99-A LP  |
| Michigan Properties LP  |
| Mid-Atlantic Associates  |
| Mid-Atlantic Center Properties  |
| Mid-Atlantic Residential Investors LP  |
| Midland Properties LP XX  |
| Midland Properties LP XXI  |
| Midland Properties LP XXVII  |
| Midtown Plaza Associates  |
| Midwest Plaza Associates  |
| MIP I Liquidating Trust  |
| MIP II Liquidating Trust  |
| Mission Capital LP Series A  |
| ML Delphi Premier Partners  |
| ML Lee Acquistion Fund II, LP  |
| ML Lee Acquistion Fund II, LP (Ret)  |
| ML Media Opportunity Partners L.P.  |
| ML Media Opportunity Partners, LP  |
| ML Media Partners L.P.  |
| ML Media Partners, LP 86  |
| MLH Income Realty Partnership VI-TE  |
| Mohawk Apartments  |
| Montgomery Washington II LP  |
| Montgomery Washington LP  |
| Monticello Homes II LP  |
| Monument Pointe Limited Partnership  |
| Moraga-Dewaay Fund, LLC  |
| Mortgage Holdings LP  |
| Mountain View LImited Partnership  |
| MP Income Fund 16, LLC  |
| MP Income Fund 16, LLC wrong one  |
| MP Income Fund 17, LLC  |
| MP Income Fund 17, LLC wrong one  |
| MP Income Fund 17,LLC  |
| MP Income Fund 20,LLC  |
| Multi-Benefit 87-1A  |
| Multi-Benefit 87-1B  |
| Muni Mortgage & Equity 96 S1 Pref Cap Dist.  |
| Muni Mortgage & Equity 96 S1 Pref Shares  |
| Muni Mortgage & Equity 96 S2 Pref Cap Dist.  |
| Muni Mortgage & Equity 96 S2 Pref Shares  |
| Murray Income Properties I, LTD.  |
| Murray Income Properties II, LTD.  |
| Mutual Benefit/Marriott Hotel Associates-I, LP  |
| N' Tandem Trust  |
| Nankin Associates L.P.  |
| Nantucket Island Associates  |
| Nashville Land Fund, Ltd. LP  |
| National Equities LP  |
| National Housing Partnership Realty Fund I  |
| National Housing Partnership Realty Fund II  |
| National Housing Partnership Realty Fund III  |
| National Housing Partnership Realty Fund IV  |
| National Housing Trust  |
| National Property Investors III  |
| National Property Investors IV  |
| National Property Investors V  |
| National Property Investors VI  |
| National Property Investors VII  |
| National Property Investors VIII  |
| National Real Estate Investment 78-4  |
| National Real Estate Investment 79-1  |
| National Real Estate Investment 79-3  |
| National Real Estate Investment 79-4  |
| National Real Estate Investment 81-1  |
| National Real Estate Investment 82-1  |
| National Real Estate LP Income Properties  |
| National Real Estate LP Income Properties II  |
| National Real Estate LP Investors 79-3  |
| National Tax Credit Fund 31 LP  |
| National Tax Credit Investors II  |
| National Tax Credit Partners  |
| Nautica Peninsula Land LP  |
| Neozyme Income Partners I, LP  |
| Net 1, LP  |
| Net 2, L.P.  |
| NETREIT  |
| New England Life Pension Properties 5  |
| New England Life Pension Properties III  |
| New England Life Pension Properties IV  |
| New England Pension Properties III  |
| New England Pension Properties IV  |
| New England Pension Properties V  |
| Newkirk Master LP  |
| NHP Garfield Assoicates 83  |
| NHP JFK Associates 82  |
| NHP Local Partnership IX  |
| NHP Local Partnership XXI  |
| NHP Oak Hollow North River Associates '79  |
| NHP Portfolio Properties 7 Associates 82  |
| NHP Realty Fund II  |
| NHP Realty Fund III  |
| NHP Retirement Housing Partners I LP Pension Notes  |
| Niles Tower  |
| NNN 123 North Wacker LLC  |
| NNN 2000 Value Fund, LLC  |
| NNN 2001Value Fund, LLC  |
| NNN 2002 Value Fund, LLC  |
| NNN 2003 Value Fund, LLC  |
| NNN 2716 North Tenaya LLC  |
| NNN 411 East Wisconsin, LLC  |
| NNN A Credit TIC, LLC  |
| NNN Aventura Harbour Centre, LLC  |
| NNN Collateralized Senior Notes,, LLC  |
| NNN Redevelopment Fund VIII, LLC  |
| Nooney Income Fund Ltd. II, L.P.  |
| Nooney Income Fund Ltd. II, LP  |
| Nooney Income Fund., Ltd.  |
| Nooney Real Property Investors -Two, LP  |
| Nor-Al Housing Associates  |
| Nordic Villas  |
| North Creek Associates  |
| North Lakewood  |
| North Meadow Apartments LP  |
| North Michigan Avenue  |
| Northern Point  |
| Northland Cable Properties 7 LP  |
| Northland Cable Properties Eight, LP  |
| Northland Cable Properties Six LP  |
| Northland Premier Cable LP  |
| Northview  |
| Northwest Apartments LP  |
| Northwoods Apartments  |
| N'Tandem Trust  |
| NTS Mortgage Income Fund  |
| NTS Properties III  |
| NTS Properties IV LP  |
| NTS Properties V LP  |
| NTS Properties VI  |
| NTS Properties VII  |
| Oak Park Condominiums  |
| Oak View Apartments LP  |
| Oakbrook  |
| Oakton Park  |
| O'Fallon Place LP 1A  |
| O'Fallon Place LP 1B  |
| Oil Technology Fund 1997 A, LP  |
| Old Orchard Limited Partnership  |
| Olde City Properties Ltd.  |
| Olympia Estates LP  |
| One Atlanta Associates  |
| One Charles Town Associates  |
| One Citiplace  |
| One Langley Associates  |
| One Ontario Associates LP Class A  |
| One Ontario Associates LP Class C  |
| One San Diego Associates  |
| One Summit Associates LP  |
| One West Conway & Associates  |
| Opp X  |
| Orchard Mews Associates  |
| Orlando Mall LP  |
| OSD/GP (formerly One San Diego Associates)  |
| Oxford Residential Properties I  |
| Oxford Residential Properties I, Ltd.  |
| Pacific Properties LP  |
| Paine Webber Preferred Yield Fund 2  |
| Paine Webber R&D Partners III  |
| PaineWebber Income Properties Six L.P.  |
| PaineWebber R&D Partners II, L.P.  |
| Palm Beach Oxford LP  |
| Palmdale Super 8  |
| Palomar Medical Plaza, Ltd.  |
| Palos Ridge III  |
| Paradise Strip Investment Company  |
| Paramus Plaza Associates  |
| Park Colony  |
| Park East  |
| Park Forest  |
| Park Meadow  |
| Park Place  |
| Parker & Parsley 85-B  |
| Parker & Parsley 87-A  |
| Parker & Parsley 90-C  |
| Parkview Partnership  |
| Parkway Estates  |
| Parkway Plaza  |
| Parkwood Drive LP  |
| Passco Diversified Development Fund III  |
| Patriot Tax Credit Properties  |
| PCI Associates #8  |
| PDC 2003-B  |
| Peachtree Equities  |
| Pebble Point-Oxford Associates  |
| Pegasus Aircraft Partners I, LP  |
| Pegasus Aircraft Partners II, L.P.  |
| Pegasus Aircraft Partners II, LP  |
| Pegasus Aircraft Partners, L.P.  |
| Penn's Landing Historic Associates  |
| Penn's Manor LP  |
| Perryville Colony LP  |
| Petroleum Development Corp. 1997-D  |
| Petroleum Development Corp. 2000-C  |
| Petroleum Development Corp. 2001-B  |
| Petroleum Development Corp. 2002-B  |
| Petroleum Development Corp. 94-D  |
| Pevely Square Apartment Company  |
| Phoenix Hill Apartments Associates  |
| Phoenix Income Fund, LP  |
| Phoenix Leasing American Business Fund  |
| Phoenix Leasing Cash Distribution Fund IV  |
| Phoenix Leasing Cash Distribution Fund V  |
| Piedmont Office Realty Trust, Inc   |
| Piedmont Office Realty Trust, Inc ( formerly Wells Real Estate Investment Trust, Inc.)  |
| Piedmont Office Realty Trust, Inc Class A  |
| Piedmont Office Realty Trust, Inc Class B1  |
| Piedmont Office Realty Trust, Inc Class B2  |
| Pine Creek LP  |
| Pine Crest  |
| Pine Forest LP  |
| Pine Tree Associates  |
| Pinewood Place Limited Dividend Housing Association  |
| Pittsfield Neighborhood Associates  |
| PLM Equipment Growth Fund I  |
| PLM Equipment Growth Fund II  |
| PLM Equipment Growth Fund III  |
| PLM Equipment Growth Fund IV  |
| PLM Equipment Growth Fund V  |
| PLM Equipment Growth Fund VI  |
| PLM Equipment Growth Fund VII  |
| PLM Income Fund I  |
| Plum Grove III  |
| Plum Grove V  |
| Polaris Aircraft Income Fund I  |
| Polaris Aircraft Income Fund II  |
| Polaris Aircraft Income Fund III  |
| Pollock 2006 Properties  |
| Pollock College Square Associates  |
| Pollock Palo Alto  |
| Pollock Sand Hill Commons  |
| Pollock Sand Hill Commons Investors (Note)  |
| Pollock Sand Hill Commons Investors Class A  |
| Pollock Sand Hill Commons Investors Class B  |
| Pollock Scottsdale  |
| Pollock WDT-Shoreway Investors  |
| Post Street Renaissance   |
| Preferred Income III  |
| Preferred Properties Fund 1980  |
| Preferred Properties Fund 1981  |
| Preferred Properties Fund 1982  |
| Presidential Associates I LP  |
| Presidential Estates LP  |
| Presidential Estates, Phase I  |
| Prime Energy Asset & Income Fund LP A-1  |
| Prime Energy Asset & Income Fund LP A-2  |
| Prime Energy Asset & Income Fund LP A-3  |
| Prometheus Income Partners  |
| Prometheus Southern California I  |
| Prudential-Bache/Fogelman Harbour Town Properties, LP  |
| Prudential-Bache/Watson & Taylor, Ltd.-2  |
| PS Marinas 3  |
| PS Partners IV, Ltd.  |
| PS Partners V, Ltd.  |
| PS Partners VI, Ltd.  |
| Public Storage Partners II, Ltd.   |
| Public Storage Partners, Ltd.   |
| Public Storage Properties III  |
| Public Storage Properties IV, Ltd.  |
| Public Storage Properties V, Ltd.  |
| Public Storage Properties, Ltd.   |
| Quail Hollow Apartments LP  |
| Quaker Creek LP  |
| Qualified Housing Partners LP  |
| Queenstown Apartments, LP  |
| Quincy Park  |
| Raines Lenders  |
| Ramblewood of Batesburg LP  |
| Rancho Townhouses Associates  |
| Rancon Current Yield 12 Plus LP  |
| Rancon Income Fund I  |
| Rancon Realty Fund IV  |
| Rancon Realty Fund V  |
| Randhurst  |
| Real Estate Associates Ltd.  |
| Real Estate Associates Ltd. II  |
| Real Estate Associates Ltd. III  |
| Real Estate Associates Ltd. IV  |
| Real Estate Associates Ltd. V  |
| Real Estate Associates Ltd. VI  |
| Real Estate Associates Ltd. VII  |
| Real Estate Income Partners III  |
| Realmark Property Investors II  |
| Realmark Property Investors III  |
| Realmark Property Investors IV  |
| Realmark Property Investors V  |
| Realmark Property Investors V, L.P.  |
| Realmark Property Investors VI-A  |
| Realmark Property Investors VI-B  |
| Realty Parking Properties 1  |
| Realty Parking Properties 2  |
| Realty Parking Properties II L.P.  |
| Realty Parking Properties L.P.  |
| Recovery Inn of Menlo Park  |
| Redmer Limited  |
| Reef Global Energy VII LP  |
| Reeves Telecom LP  |
| Regency Investors Limited Partnership  |
| Regency Park  |
| Regional Mall Development Partners  |
| Related Forest City Elderly Housing LP I  |
| Renaissance Capital Partners II  |
| Renaissance Capital Partners, Ltd.  |
| Renaissance Center Associates LP  |
| Resources Accrued Mortgage Investors 2  |
| Resources Accrued Mortgage Investors 2, L.P.  |
| Resources Accrued Mortgage Investors 86  |
| Resources Accrued Mortgage Investors-86  |
| Resources Pension Shares 5, LP  |
| Resun Apache XIII, Ltd.  |
| Resun Cheyenne XVIII Ltd.  |
| Resun Commanchee XX, Ltd.  |
| Resun Kiowa XXIV, Ltd.  |
| Resun Mohawk XXI Ltd.  |
| Resun Pawnee XIX, Ltd.  |
| Resun Powatan XXII Ltd.  |
| Resun Seneca XXIII, Ltd.  |
| Richmond Apartments  |
| Ridge  |
| Ridgewood  |
| Ridgewood Apartments of Elkhart, Ltd.  |
| Ridgewood Electric Power Trust I  |
| Ridgewood Electric Power Trust II  |
| Ridgewood Electric Power Trust III  |
| Ridgewood Electric Power Trust IV  |
| Ridgewood Electric Power Trust V  |
| Ridgewood Energy 1992-1 Trust  |
| Ridgewood Energy J  |
| Ridgewood Energy M  |
| Ridgewood Venture Capital 3  |
| Rio Grande LP  |
| River Loft Apartments Limited Partnership  |
| Riverside Park Associates  |
| Robinwood Associates LP  |
| Rochelle Plaza  |
| Rock Hill Associates  |
| Rogers Arkansas Associates  |
| Rolling Meadows  |
| Rosemount  |
| Royalty Mortgage Income Fund  |
| Royalty Mortgage Income Fund I  |
| Royalty Mortgage Income Fund III  |
| Royalty Mortgage Income Fund IV  |
| Royalty Mortgage Income Fund V  |
| RPS Housing Fund I LP  |
| RWB Medical Income Properties 1 L.P.  |
| Ryan Square LP  |
| Saint Charles  |
| Salomon Smith Barney Venture Opportunities Fund II, LP  |
| San Gabriel Retirement Villa DBA Villa Colima  |
| San Jacinto Villas LP  |
| San Jose Country Club Apartments  |
| Sands Brothers Venture Capital III LLC  |
| Sandy River Limited Partnership  |
| Sartell Associates  |
| SB Partners  |
| Scottsdale Springs  |
| Seaford Meadowbridge Associates  |
| Secured Investment Resoures Funding I  |
| Secured Investment Resoures Funding II  |
| Secured Investment Resoures Funding III  |
| Secured Income L.P.  |
| Security Income Trust LP  |
| SEI II, L.P.  |
| Sencit Jacksonville Company  |
| Sequoyah Estates LP  |
| Sequoyah LP  |
| Shearson Murray Real Estate Fund VII  |
| Shelter Properties Fund VII  |
| Shelter Properties I  |
| Shelter Properties II LP  |
| Shelter Properties III  |
| Shelter Properties IV  |
| Shelter Properties V  |
| Shelter Properties V LP  |
| Shelter Properties VI LP  |
| Shelter Properties VII LP  |
| Shelter Resource Fund  |
| Sherburne Meadows Associates  |
| Sidney Development  |
| Sierra Associates  |
| Sierra Associates LP  |
| Sierra Pacific Development Fund I  |
| Sierra Pacific Development Fund II  |
| Sierra Pacific Development Fund III  |
| Sierra Pacific Institutional Properties V  |
| Sierra Pacific Institutional Properties V Ltd.  |
| Sierra Pacific Pension Investors 84  |
| Sierra Pacific Pension Investors '84  |
| Silver Creek LP  |
| Silver Screen Partners IV  |
| Sixth Bedford Pines Apts.  |
| Skyline Investments LP  |
| SLB/Jones Growth Partners II  |
| Smith Oil & Gas Drilling '82  |
| Smith Oil & Gas Drilling '86B  |
| Somerset Associates  |
| Somerset Partners LP  |
| South Hertfordshire United Kingdom Fund, Ltd.  |
| South Hetfordshire United Kingdom L.P.  |
| South Terrace Homes Ltd.  |
| Southeast Acquisitions I, LP  |
| Southeast Acquisitions II, L.P  |
| Southeast Acquisitions III, L.P.  |
| Southeast Development LP  |
| Southern Development Bancorporation, Inc.  |
| Southern Villas LP  |
| Southridge Partners I  |
| Southwest Oil & Gas Income Fund VIII-A, LP  |
| Southwest Oil & Gas Income Fund X-A, LP  |
| Southwest Oil & Gas Income Fund X-B, LP  |
| Southwest Oil & Gas Income Fund X-C, LP  |
| Southwest Oil&Gas Income Fund X-C  |
| Southwest Royalties Drilling Fund 1991 LP  |
| Southwest Royalties Drilling Fund 1994 LP  |
| Southwest Royalties Income Program 1988-1  |
| Southwest Royalties Institutional Income Fund IX-B  |
| Southwest Royalties Institutional Income Fund VII-B, LP  |
| Southwest Royalties Institutional Income Fund VIII-A, LP  |
| Southwest Royalties Institutional Income Fund VIII-B  |
| Southwest Royalties Institutional Income Fund VIII-B, LP  |
| Southwest Royalties Institutional Income Fund X-A  |
| Southwest Royalties Institutional Income Fund X-B  |
| Southwest Royalties Institutional Income Program XI-A, LP  |
| Southwest Royalties Institutional Income Program XI-B, LP  |
| Southwest Royalties Institutional Income Program XI-C, LP  |
| Southwest Royalties, Inc. Fund VI  |
| Southwood Pointe Limited Partnership  |
| SP Diversified Properties I LP  |
| Spalding Square IV LP Class B  |
| Spanish Court  |
| SPI Hartford Associates  |
| Springhill Lake Investors  |
| Springhill Lake Investors L.P.  |
| Springtree Properties LP  |
| Springwood Commons, Ltd.  |
| St. Charles Place  |
| St. Louis Hamilton Development, LP  |
| Stamford Towers L.P.  |
| Starke Homes Ltd.  |
| State-Hulett-Albany Associates  |
| Staunton Commons LP  |
| Sterling Gas Drilling Fund 1981  |
| Sterling Gas Drilling Fund 1982  |
| Sterling Gas Drilling Fund 1984-1  |
| Stone Field  |
| Stonecreek Limited  |
| Stonecrest Place LP  |
| Stoney Creek LP  |
| StrikerPetroleum LLC  |
| sugar  |
| Sugar Creek Limited Partnership  |
| Sugar Hollow LP  |
| Sugar Warehouse LP  |
| Summit Point LP  |
| Sunset Heights  |
| Swift Energy Drilling Ventures 98-1  |
| Swift Energy Income Partners 1987-A  |
| Swift Energy Income Partners 1988-A  |
| Swift Energy Income Partners 1988-B  |
| Swift Energy Income Partners 87-D  |
| Swift Energy Income Partnes 1986-D  |
| Swift Energy Managed Pension Assets Fund 1988-1  |
| Swift Energy Managed Pension Assets Fund 1988-B  |
| Swift Energy Managed Pension Assets Fund 1990-B  |
| Swift Energy Operating Partners 1994-A  |
| Swift Energy Pension Partners 1993-D  |
| Tampa Foods LP  |
| Tanyard Village  |
| Tara Hill Northridge, Ltd.  |
| Tara Villas LP  |
| Tazewell Square LP  |
| TC ACT LP  |
| Technology Funding Medical Partners I  |
| Technology Funding Partners III, L.P.  |
| Technology Funding Venture Partners IV, L.P.  |
| Technology Funding Venture Partners V  |
| Technology Funding Venture Partners V, LP  |
| Terra Nitrogen Company LP  |
| Terra Vista  |
| Terrace Apartments  |
| Terrace Investors Ltd.  |
| Texas Properties LP  |
| Texland Drilling Program-1980  |
| Texland Drilling Program-1981  |
| Texland Drilling Program-1982  |
| Texland Drilling Program-1983  |
| Texland Drilling Program-1984  |
| Texland Drilling Program-1985  |
| Textainer Equipment Income Fund I  |
| Textainer Equipment Income Fund II, L.P.  |
| Textainer Equipment Income Fund III, L.P.  |
| Textainer Equipment Income Fund IV, L.P.  |
| Textainer Equipment Income Fund V, LP  |
| Textainer Equipment Income Fund VI, LP  |
| The California Tax Credit Limited Partnership  |
| The Foothills Limited Partnership  |
| The Melbourne Limited Partnership  |
| The National Housing Partnership-II  |
| The Powerhouse of Nautica Investment LP  |
| The Regency  |
| The Ridgewood Power Growth Fund  |
| Thornwood  |
| Timber Hollow  |
| Timberlake  |
| Tippecanoe Place LP  |
| TME Diagnostic Partners II, Ltd.  |
| TME Partners 3  |
| TMP Inland Empire II, Ltd.  |
| TMP Inland Empire III  |
| TMP Inland Empire IV, Ltd.  |
| TMP Inland Empire V, Ltd.  |
| TMP Inland Empire VI, Ltd.  |
| TMP Inland Empire VII, Ltd.  |
| TMP Interstate Income Centers Ltd.  |
| TMP Land Fund, Ltd.  |
| TMP Land Mortgage Fund, Ltd.  |
| TMP Mortgage Income Plus, LP  |
| TMP Tiffany Square LP  |
| TMP Tuscany Oaks, Ltd.  |
| Tower Associates  |
| Tower Park Marina Investors, LP  |
| Townhomes of Mt. Prospect  |
| TPI Discounted Equity Income LP  |
| TPI Land Development I  |
| TPI Land Development II  |
| TPI Land Development III  |
| TPI Land Development IV  |
| TPI Land Investors I  |
| TPI Land Investors I LP  |
| TPI Land Investors II  |
| TPI Land Investors IV  |
| TREIT, Inc.  |
| Trinity Manor  |
| Tri-State Limited Partnership  |
| Tri-State LP  |
| Trumbull Associates  |
| Two Bridges Associates  |
| U.S. Realty Partners L.P.  |
| U.S. Realty Partners LP  |
| U.S. Shelter Limited Partnership  |
| Union Associates  |
| Union Sarah City Venture III  |
| Uniprop Income Fund II  |
| Uniprop Manufactured Housing Communities Income Fund  |
| United Investors Growth Properties  |
| United Investors Income Properties  |
| United Investors Income Properties II  |
| United Partnership Investments, Ltd.  |
| University Real Estate Fund 5, Ltd. Growth Units  |
| Univest Brandon Springhill  |
| Upland Center Associates  |
| Urban Improvement Fund 1972  |
| Urban Improvement Fund 1974  |
| Urban Improvement Fund 1975  |
| Urban Improvement Fund Limited  |
| Urban Improvement Fund Limited 1973-II  |
| Urban Improvement Fund Limited-1973  |
| Urban Improvment Fund Ltd. 1973  |
| US Realty Income Partners  |
| US Shelter Limited Partnership  |
| USA Real Estate Investment Trust  |
| Victor Valley Mortgage Income LP  |
| Villa Bordeaux  |
| Villa Park, Ltd  |
| Villa Ridge  |
| Village Green (IL) LP  |
| Village Green Limited Partnership (MD)  |
| Village Lane Investors  |
| Village of Wildwood III, LP  |
| Village Park LP  |
| Vista Vineyard Investors  |
| Vistula Heritage Village  |
| Vistula Heritage Village not this one  |
| VMS Investors First Staged Equity L.P. I  |
| VMS National Properties Joint Venture  |
| VMS National Residential Portfolio I  |
| VMS National Residential Portfolio II  |
| Walden Capital Partners II, LP  |
| Walden Investors  |
| Washington Square  |
| Water Oak Assoicates of Jefferson LP  |
| Waverly Development Associates II LP  |
| Weeks School Limited Partnership  |
| Wellesley Lease Income Fund 2  |
| Wellesley Lease Income Fund III-B  |
| Wells Real Estate Fund 10-A  |
| Wells Real Estate Fund 10-B  |
| Wells Real Estate Fund 11-A  |
| Wells Real Estate Fund 11-B  |
| Wells Real Estate Fund 12-A   |
| Wells Real Estate Fund 13-A  |
| Wells Real Estate Fund 14-A  |
| Wells Real Estate Fund 1-A  |
| Wells Real Estate Fund 1-B  |
| Wells Real Estate Fund 2-A  |
| Wells Real Estate Fund 2-B  |
| Wells Real Estate Fund 3-A  |
| Wells Real Estate Fund 3-B  |
| Wells Real Estate Fund 4-A  |
| Wells Real Estate Fund 4-B  |
| Wells Real Estate Fund 5-A  |
| Wells Real Estate Fund 5-B  |
| Wells Real Estate Fund 6-A  |
| Wells Real Estate Fund 6-B  |
| Wells Real Estate Fund 7-A  |
| Wells Real Estate Fund 7-B  |
| Wells Real Estate Fund 8-A  |
| Wells Real Estate Fund 8-B  |
| Wells Real Estate Fund 9-A  |
| Wells Real Estate Fund III-A  |
| Wells Real Estate Fund III-B  |
| Wells Real Estate Fund V-A Units  |
| Wells Real Estate Investment Trust II  |
| Wells Real Estate Investment Trust, Inc.  |
| Wells Timberland  |
| Welsh/CNL Properties1 LLC  |
| Wescott Terrace Housing Partnership  |
| West Coast Realty Investors Inc.  |
| West Elm  |
| West Haven  |
| Western Oaks  |
| Western Real Estate Investment Trust  |
| Westford Technology Ventures  |
| Westin Hotels Limited Partnership  |
| Westin Hotels, LP  |
| Westmed Venture Partners II, L.P.  |
| Westside Country Club Apartments  |
| Westwood  |
| Westwood Acres LP  |
| Wheaton Square  |
| Whiteford Partners L.P.-Class A  |
| Whiteford Partners, L.P.  |
| Whitehall Income Fund 86  |
| Whitestone REIT Operating Shares  |
| Wilder Richman Historic Properties II LP  |
| Wilder Richman Historic Properties II  |
| Wilder Richman Historic Properties LP  |
| Williamsburg Square  |
| Willow Lake  |
| Wilmette  |
| Wilmington  |
| Winchester Hill  |
| Windsor Park LP  |
| Windsor Park Properties 3  |
| Windsor Park Properties 5  |
| Windsor Park Properties 6  |
| Windwood Associates Limited Partnership  |
| Wingate Housing Partners '85 LP  |
| Wingate Housing Partners II  |
| Wingate Housing Partners, Ltd.  |
| Wingate Housing Partners, Ltd.  |
| Winnebago County Housing Associates  |
| Wintergreen Square I, LP  |
| Winthrop Apartment Investors  |
| Winthrop California Investors LP  |
| Winthrop Growth Investors I LP  |
| Winthrop Partners 79 LP  |
| Winthrop Partners 80  |
| Winthrop Partners 80 LP  |
| Winthrop Partners 81  |
| Winthrop Preferred Partners LP  |
| Winthrop Residential Associates I  |
| Winthrop Residential Associates I LP  |
| Winthrop Residential Associates II  |
| Winthrop Residential Associates II LP  |
| Winthrop Residential Associates III  |
| Winthrop Residential Associates III LP  |
| Winwood Associates Limited Partnership  |
| Wisconsin Capital Land Fund  |
| WNC California Housing Tax Credit LP I  |
| WNC California Housing Tax Credit LP II  |
| WNC California Housing Tax Credit LP III  |
| WNC California Housing Tax Credits IV, LP Series IV  |
| WNC California Housing Tax Credits IV, LP Series V  |
| WNC Housing Tax Credit 4 Series I  |
| WNC Housing Tax Credit 4 Series II  |
| WNC Housing Tax Credit Fund 3  |
| WNC Housing Tax Credit Fund I  |
| WNC Housing Tax Credit Fund II, LP  |
| WNC Housing Tax Credit Fund VI Series X  |
| WNC Housing Tax Credit Fund VI, LP Series 12  |
| WNC Housing Tax Credit Fund VI, LP Series 7  |
| WNC Housing Tax Credit Fund VI, LP Series 9  |
| WNC Housing Tax Credit Fund VI, LP Series XI  |
| WNC Housing Tax Credit V Series III  |
| WNC Housing Tax Credit V Series IV  |
| WNC Housing Tax Credit VI Series IX  |
| WNC Housing Tax Credit VI Series V  |
| WNC Housing Tax Credit VI Series VIII  |
| WNC Housing Tax Credit VI Series X  |
| WNC Housing Tax Credit VI SeriesV  |
| WNC Housing Tax Credit VI SeriesVI  |
| WNC National Tax Credit Housing II  |
| WNC Tax Credits XXIII  |
| WNC Tax Credits XXV  |
| WNC Tax Credits XXX  |
| Woodbridge International LLC  |
| Woodcrest Apartments  |
| Woodglen North  |
| Woodland Equities Limited Partnership  |
| Woodmark Associates  |
| Woodridge Apartments LP  |
| Woodside Associates LP  |
| Woodside Associates of Bishopville, SC  |
| WPL Associates XXIV LP  |
| WPL Associates XXV LP  |
| York Elm  |
| York NSA Limited Dividend Housing Assoc.  |
| YWCA Imperative Housing Partership  |
| Zond Panero Windsytem Partners II  |
| Zond Windsystem Partners Ltd. Series 85-B  |
| Zond Windsystem Partners Ltd. Series 85-C  |