REITs Under Investigation

Our Law Firm is currently investigating and/or handling claims regarding the following direct investments, many of which are non-traded REITs. If your financial advisor or broker recommended that you invest in one or more of these products, you may have a claim to recover your investment:

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.

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 REITs

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 Capital Growth Fund 2

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 Growth Capital Fund III 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.

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 Opportunity REIT I Inc.

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

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 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

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

Cole Credit Property Trust !

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

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

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, 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 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 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 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

Gulf Coast Properties

Gulledge Realty Investors I, LP

Gulledge Realty Investors II, LP

Hamilton Associates 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

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

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

KBS Real Estate Investment Trust I

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.

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 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 17, LLC

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.

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 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 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

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

Parkway Estates

Parkway Plaza

Parkwood Drive LP

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.)

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

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

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

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 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

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.

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

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 XXX

Woodbridge International LLC

Woodcrest Apartments

Woodglen North

Woodland Equities Limited Partnership

Woodmark Associates

Woodridge Apartments LP

Woodside Associates LP

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


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