REAL ESTATE

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ACCELERATED LEARNING LANGUAGES INC
CAREY W P & CO LLC
MFC DEVELOPMENT CORP
PINNACLE PROPERTY GROUP INC
MAXUS REAL PROPERTY INVESTORS FOUR LP
ASIA PROPERTIES INVESTMENTS INC
VAST TECHNOLOGIES HOLDING CORP
LIBERTY PROPERTY LIMITED PARTNERSHIP
MAXUS REALTY TRUST INC
NEW MILLENNIUM HOMES LLC
TRIMAINE HOLDINGS INC
RWB MEDICAL INCOME PROPERTIES 1 LTD PARTNERSHIP
STONEHAVEN REALTY TRUST
AMERICAN TAX EXEMPT BOND TRUST
MOTORSPORTS USA INC/OH
MAXUS REAL PROPERTY-FOUR L P
CHARTER MUNICIPAL MORTGAGE ACCEPTANCE CO
CAPITAL INVESTMENT OF HAWAII INC
MPEG SUPER SITE INC
SENIOR CARE INDUSTRIES INC
REAL AMERICAN PROPERTIES
CHRISKEN PARTNERS CASH INCOME FUND L P
CARLYLE REAL ESTATE LTD PARTNERSHIP XVII
CARLYLE REAL ESTATE LTD PARTNERSHIP XIII
DSI REALTY INCOME FUND VI
NATIONAL PROPERTY ANALYSTS MASTER LIMITED PARTNERSHIP
WELLS REAL ESTATE FUND VI L P
COPLEY PENSION PROPERTIES VII
HICKORY LENDERS LTD
HICKORY HILLS LTD
COPLEY PENSION PROPERTIES VI
DEVELOPMENT PARTNERS II
NASHVILLE LAND FUND LTD
PARTICIPATING DEVELOPMENT FUND 86
DEVELOPMENT PARTNERS
JMB MANHATTAN ASSOCIATES LTD
NATIONAL PROPERTIES INVESTMENT TRUST
PAINE WEBBER INCOME PROPERTIES SIX LTD PARTNERSHIP
JMB INCOME PROPERTIES LTD XI
FRANKLIN FINANCE CORP
AEI NET LEASE INCOME & GROWTH FUND XX LIMITED PARTNERSHIP
INLAND CAPITAL FUND L P
WINDSOR PARK PROPERTIES 7
WINDSOR PARK PROPERTIES 6
WINDSOR PARK PROPERTIES 5
NATIONAL REAL ESTATE LTD PARTNERSHIP INCOME PROPERTIES II
AEI REAL ESTATE FUND 86-A LTD PARTNERSHIP
WINDSOR PARK PROPERTIES 3
AEI REAL ESTATE FUND 85-A LTD PARTNERSHIP
BOSTON FINANCIAL APARTMENTS ASSOCIATES LP
SADDLEBROOK RESORTS INC
AMERICAN CHURCH MORTGAGE CO
DIVALL INCOME PROPERTIES 3 L P
INLAND LAND APPRECIATION FUND II LP
DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP
BALCOR CURRENT INCOME FUND 85
BALCOR REALTY INVESTORS 85 SERIES II
KFP 85 LTD
BALCOR REALTY INVESTORS 85 SERIES I
VENETIAN PARK ASSOCIATES LTD
BALCOR REALTY INVESTORS 84
CONAM REALTY INVESTORS 4 L P
INCOME GROWTH PARTNERS LTD X
BALCOR PENSION INVESTORS VII
BALCOR PENSION INVESTORS V
SIERRA PACIFIC DEVELOPMENT FUND II
BALCOR EQUITY PROPERTIES XII
BALCOR PENSION INVESTORS II
BALCOR EQUITY PENSION INVESTORS IV
PRINTONTHENET COM INC
BALCOR EQUITY PENSION INVESTORS III
BALCOR EQUITY PENSION INVESTORS I
UNITED INVESTORS INCOME PROPERTIES II
SCOTTSDALE LAND TRUST LIMITED PARTNERSHIP
COPLEY REALTY INCOME PARTNERS 2
IRE PENSION INVESTORS LTD-II
NEW ENGLAND LIFE PENSION PROPERTIES
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES
THACKERAY CORP
AMERINET GROUP COM INC
ZESIGER CAPITAL GROUP LLC
FIRST INDUSTRIAL SECURITIES L P
SUN COMMUNITIES OPERATING LIMITED PARTNERSHIP
DAVIDSON DIVERSIFIED REAL ESTATE III L P
DAVIDSON INCOME REAL ESTATE LP
DAVIDSON DIVERSIFIED REAL ESTATE I LP
BALCOR PENSION INVESTORS III
NORTHSTAR CAPITAL INVESTMENT CORP /MD/
DUKE WEEKS REALTY LIMITED PARTNERSHIP
NTS PROPERTIES III
NET 1 L P
HUTTON GSH COMMERCIAL PROPERTIES 2
COPLEY REALTY INCOME PARTNERS 3
DAVIDSON GROWTH PLUS LP
ANGELES OPPORTUNITY PROPERTIES LTD
ANGELES PARTNERS XI
WINTHROP PARTNERS 81 LTD PARTNERSHIP
FIRST CAPITAL GROWTH FUND-XIV
AEI REAL ESTATE FUND XVI LTD PARTNERSHIP
AEI REAL ESTATE FUND XV LTD PARTNERSHIP
STARWOOD HOTEL & RESORTS WORLDWIDE INC
PATHFINDER DATA GROUP INC
ELDERTRUST
CONAM REALTY INVESTORS 81 L P
CAPITAL SOURCE II L P A
DEAN WITTER REALTY INCOME PARTNERSHIP III LP
VISTA PROPERTIES
FOUR CORNERS FINANCIAL CORP
WITTER DEAN REALTY INCOME PARTNERSHIP II LP
WITTER DEAN REALTY INCOME PARTNERSHIP I LP
NATIONAL PROPERTY INVESTORS 4
SHELTER PROPERTIES V LIMITED PARTNERSHIP
CENTURY PROPERTIES FUND XV
REDWOOD MORTGAGE INVESTORS VIII
CONSOLIDATED CAPITAL PROPERTIES VI
LELY GOLF VILLAS I LTD PARTNERSHIP
UNITED INVESTORS INCOME PROPERTIES
FOX STRATEGIC HOUSING INCOME PARTNERS
JOHNSTOWN CONSOLIDATED INCOME PARTNERS
CENTURY PROPERTIES FUND XIX
SHELTER PROPERTIES III LTD PARTNERSHIP
RANCON INCOME FUND I
HOUSING PROGRAMS LTD
REAL ESTATE ASSOCIATES LTD VII
REAL EQUITY PARTNERS
REAL ESTATE ASSOCIATES LTD VI
REAL ESTATE ASSOCIATES LTD V
REAL ESTATE ASSOCIATES LTD IV
REAL ESTATE ASSOCIATES LTD III
REAL ESTATE ASSOCIATES LTD II
MARKETPLACE INCOME PROPERTIES LIMITED PARTNERSHIP
NOONEY REAL PROPERTY INVESTORS FOUR L P
WINDSOR PARK PROPERTIES 4
CONSOLIDATED CAPITAL OF NORTH AMERICA INC
INTERSTATE LAND INVESTORS I LTD PARTNERSHIP
RRC OPERATING PARTNERSHIP OF GEORGIA L P
CABOT INDUSTRIAL TRUST
CARRAMERICA REALTY L P
TARRAGON REALTY INVESTORS INC
ECHELON INTERNATIONAL CORP
SECURITY CAPITAL GROUP INC/
CNL INCOME FUND XVI LTD
CNL INCOME FUND XV LTD
CNL INCOME FUND XIV LTD
CNL INCOME FUND XIII LTD
CNL INCOME FUND XII LTD
CNL INCOME FUND XI LTD
CNL INCOME FUND X LTD
CNL INCOME FUND IX LTD
CNL INCOME FUND VIII LTD
CNL INCOME FUND VII LTD
DSI REALTY INCOME FUND XI
GOLF COMMUNITIES OF AMERICA INC
HOMEFED CORP
HIGH EQUITY PARTNERS L P SERIES 88
FOUNDATION REALTY FUND LTD
NHP RETIREMENT HOUSING PARTNERS I LTD PARTNERSHIP
NET LNNX INC
DSI REALTY INCOME FUND X
VMS NATIONAL PROPERTIES JOINT VENTURE
HIGH EQUITY PARTNERS L P SERIES 86
MCNEIL REAL ESTATE FUND XXIII LP
BRAUVIN REAL ESTATE FUND LP 5
CARLYLE REAL ESTATE LTD PARTNERSHIP XV
ANGELES PARTNERS XIV
KRUPP REALTY LTD PARTNERSHIP VII
MCNEIL REAL ESTATE FUND XX L P
HCW PENSION REAL ESTATE FUND LTD PARTNERSHIP
CENTURY PROPERTIES GROWTH FUND XXII
KRUPP REALTY LTD PARTNERSHIP V
ANGELES PARTNERS XII
DSI REALTY INCOME FUND VII
CAPITAL REALTY INVESTORS II LTD PARTNERSHIP
NATIONAL PROPERTY INVESTORS 5
CARLYLE REAL ESTATE LTD PARTNERSHIP XI
SHELTER PROPERTIES II LTD PARTNERSHIP
PATRIOT AMERICAN HOSPITALITY INC/DE
AEGIS REALTY INC
PEOPLES PREFERRED CAPITAL CORP
BOSTON PROPERTIES INC
CAREY DIVERSIFIED LLC
CHASE PREFERRED CAPITAL CORP
DUKE REALTY LIMITED PARTNERSHIP
WELLINGTON PROPERTIES TRUST
INTERSTATE LAND INVESTORS II LTD PARTNERSHIP
NET 2 L P
INTERVEST CORPORATION OF NEW YORK
COMMERCIAL PROPERTIES 1 LP
FORTRESS INVESTMENT CORP
CABOT INDUSTRIAL PROPERTIES LP
EL CONQUISTADOR PARTNERSHIP LP SE
VICTORY TAX EXEMPT REALTY INCOME FUND LIMITED PARTNERSHIP
SECURED INVESTMENT RESOURCES FUND LP II
EQUITY GROWTH SYSTEMS INC /DE/
SOUTHEASTERN INCOME PROPERTIES II LP
SOUTHEASTERN INCOME PROPERTIES L P
LAHAINA ACQUISITIONS INC
RRC FL FIVE INC
NEW VALLEY CORP
ATLANTIC PREFERRED CAPITAL CORP
AEI INCOME & GROWTH FUND 23 LLC
HOMES FOR AMERICA HOLDINGS INC
EL CONQUISTADOR PARTNERSHIP LP
SECURED INVESTMENT RESOURCES FUND LP
WELLS REAL ESTATE FD XII L P & WELLS REAL ESTATE FD XIII LP
CONAM REALTY INVESTORS 2 L P
ROCKY MOUNTAIN POWER CO
AVATEX CORP
CONTINENTAL HERITAGE CORP
HENG FUNG HOLDINGS CO LTD
FRASER REALTY GROUP INC
REGENCY CENTERS LP
AMERICAN PUBLIC HOLDINGS INC
CHEVY CHASE PREFERRED CAPITAL CORP
HISTORIC PRESERVATION PROPERTIES 1990 LP TAX CREDIT FUND
SHOPCO REGIONAL MALLS LP
AMERICAN RETIREMENT VILLAS PROPERTIES II
NTS PROPERTIES PLUS LTD
LMR LAND CO LTD /TN/
SENIOR INCOME FUND L P
PROMETHEUS INCOME PARTNERS
HANCOCK JOHN REALTY INCOME FUND LTD PARTNERSHIP
MCNEIL REAL ESTATE FUND XXVI LP
MOORES LANE PROPERTIES LTD
MCNEIL REAL ESTATE FUND XXV LP
CAPITAL SOURCE L P
CENTENNIAL MORTGAGE INCOME FUND II
GRAN MARK INCOME PROPERTIES LTD PARTNERSHIP
RANCON REALTY FUND V
NATIONAL HOUSING PARTNERSHIP REALTY FUND TWO
PRUDENTIAL BACHE WATSON & TAYLOR LTD 3
MCNEIL REAL ESTATE FUND XXII L P
NOONEY INCOME FUND LTD II L P
NEW ENGLAND LIFE PENSION PROPERTIES III
BALCOR EQUITY PENSION INVESTORS II
CONNECTICUT GENERAL REALTY INVESTORS III LTD PARTNERSHIP
PRUDENTIAL BACHE WATSON & TAYLOR LTD 2
NATIONAL HOUSING PARTNERSHIP REALTY FUND I
HUTTON GSH COMMERCIAL PROPERTIES 3
NOONEY INCOME FUND LTD LP
JMB INCOME PROPERTIES LTD X
INDEPRO PROPERTY FUND I LP
SOVRAN ACQUISITION LTD PARTNERSHIP
WELLS REAL ESTATE FUND IX LP
REALTY PARKING PROPERTIES II LP
REALTY PARKING PROPERTIES LP
KRUPP CASH PLUS V LIMITED PARTNERSHIP
CARLYLE INCOME PLUS LP II
FIRST CAPITAL INCOME & GROWTH FUND SERIES XII
WITTER DEAN COLDWELL BANKER TAX EXEMPT MORTGAGE FUND LP
CARLYLE INCOME PLUS LTD
JMB INCOME PROPERTIES LTD XIII
FIRST CAPITAL INCOME PROPERTIES LTD SERIES XI
KRUPP CASH PLUS LTD PARTNERSHIP
CENTURY PENSION INCOME FUND XXIII
KRUPP INSTITUTIONAL MORTGAGE FUND LTD PARTNERSHIP
FIRST CAPITAL INCOME PROPERTIES LTD SERIES X
GULLEDGE REALTY INVESTORS II L P
FIRST CAPITAL INSTITUTIONAL REAL ESTATE LTD 1
FIRST CAPITAL INSTITUTIONAL REAL ESTATE LTD 2
FIRST CAPITAL INCOME PROPERTIES LTD SERIES IX
WINTHROP RESIDENTIAL ASSOCIATES I
ANGELES PARTNERS X
WELLS REAL ESTATE FUND VIII LP
WELLS REAL ESTATE FUND VII L P
WELLS REAL ESTATE FUND V L P
WELLS REAL ESTATE FUND IV L P
UNITED INVESTORS GROWTH PROPERTIES II
WELLS REAL ESTATE FUND III L P
UNITED INVESTORS GROWTH PROPERTIES
WELLS REAL ESTATE FUND II-OW
WELLS REAL ESTATE FUND II
HIGH CASH PARTNERS L P
FIRST CAPITAL INSTITUTIONAL REAL ESTATE LTD 4
JMB MORTGAGE PARTNERS LTD IV
CENTURY PENSION INCOME FUND XXIV
BALCOR REALTY INVESTORS 86 SERIES I
JMB MORTGAGE PARTNERS LTD III
PAINEWEBBER INCOME PROPERTIES SEVEN LIMITED PARTNERSHIP
FIRST CAPITAL INSTITUTIONAL REAL ESTATE LTD 3
DAVIDSON DIVERSIFIED REAL ESTATE II LIMITED PARTNERSHIP
CENTURY PROPERTIES FUND XX
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES II
WINTHROP INTERIM PARTNERS I LIMITED PARTNERSHIP
BALCOR REALTY INVESTORS LTD 82
CNL INCOME FUND XVII LTD
INLAND MONTHLY INCOME FUND II L P
INLAND LAND APPRECIATION FUND LP
VMS INVESTORS FIRST STAGED EQUITY LP II
EXCEL PROPERTIES LTD
AETNA REAL ESTATE ASSOCIATES L P
BALCOR REALTY INVESTORS 85 SERIES III
BALCOR REALTY INVESTORS 84 SERIES II
GRIFFIN REAL ESTATE FUND IV
ANGELES INCOME PROPERTIES LTD III
GRIFFIN REAL ESTATE FUND II
AEI REAL ESTATE FUND XVIII LIMITED PARTNERSHIP
AEI REAL ESTATE FUND XVII LIMITED PARTNERSHIP
DEL TACO INCOME PROPERTIES IV
DEL TACO RESTAURANT PROPERTIES III


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