| 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 |
| 2900 Van Ness Associates |
| 2nd AP Company |
| 300 Galleria Parkway Asociates |
| 3130 Lakeshore Drive |
| 335 Riverdale Associates |
| 3419 S. Harlem |
| 5630 Sheridan |
| 5952 Winthrop |
| 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. |
| 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 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. |
| 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 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 Venture Fund LLC |
| Atlanta Marriott Marquis Limited Partnership |
| Atlantic City Boardwalk Associates |
| Atlantic Manor |
| Atlas 1977-2 Development Drilling |
| 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 #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. |
| 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 REIT I |
| Behringer Harvard Short Term Opportunity Fund |
| 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 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 |
| 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 |
| 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 Tax Credit Housing Fund II |
| Century Pension Income Fund 24 |
| Century Pension Income Fund XXIII |
| Century Pension Income Fund XXIII-Notes |
| 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 |
| Clairborne Estates LP |
| ClearComm, LP |
| Clifton Income Fund Limited Partnership |
| 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 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) |
| 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 |
| 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 |
| Consolidated Capital Growth Fund |
| Consolidated Capital Institutional Properties |
| Consolidated Capital Institutional Properties II |
| 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 |
| Corporate Property Associates 10 |
| Corporate Property Associates 12 |
| Corporate Property Associates 14 |
| Corporate Property Associates 15 |
| Corporate Property Associates 16 |
| 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 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 |
| 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 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 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 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 |
| 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 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 9 |
| GBD/Huntington Hills Limited Partnership |
| GBD/Willow Green LP |
| 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 |
| Gulf Coast Properties |
| Gulledge Realty Investors I, LP |
| Gulledge Realty Investors II, LP |
| Hampton Springs LP |
| Hampton Woods |
| 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 |
| 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 |
| 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 |
| 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. |
| 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. |
| 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 |
| 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 |
