| Rhove Real Estate 1, LLC | Dec 31 |
| RIVERSIDE PARKWAY INC | Jun 30 |
| Robert Ventures Holdings LLC | Dec 31 |
| Rock Fund VII-A, LLC | Dec 31 |
| Rockstar Capital Group, LLC | Dec 31 |
| ROI LAND INVESTMENTS LTD | Dec 31 |
| Rouse Properties, LLC | Dec 31 |
| Royal B.Y. Investment Management LLC. | Dec 31 |
| ROYAL INVEST INTERNATIONAL CORP. | Dec 31 |
| RRC ACQUISITIONS INC | |
| RRC FL FIVE INC | Dec 31 |
| RRC OPERATING PARTNERSHIP OF GEORGIA L P | Dec 31 |
| RSE Portfolio, LLC | Dec 31 |
| RWB MEDICAL INCOME PROPERTIES 1 LTD PARTNERSHIP | Dec 31 |
| SADDLEBROOK RESORTS INC | Dec 31 |
| San Carlos Resort, LLC | Dec 31 |
| SANTA FE FINANCIAL CORP | Jun 30 |
| SAUL B FRANCIS II | Aug 20 |
| School of Whales Commercial Real Estate Equity Fund, LLC | Dec 31 |
| SCORE ONE INC | |
| SCOTTSDALE LAND TRUST LIMITED PARTNERSHIP | Dec 31 |
| Sealy Industrial Partners IV, LP | Dec 31 |
| SECURED INCOME L P | Dec 31 |
| SECURED INVESTMENT RESOURCES FUND LP | Dec 31 |
| SECURED INVESTMENT RESOURCES FUND LP II | Dec 31 |
| SECURED INVESTMENT RESOURCES FUND LP III | Dec 31 |
| Secured Real Estate Income Strategies, LLC | Dec 31 |
| SECURITY CAPITAL GROUP INC/ | Dec 31 |
| SENIOR INCOME FUND L P | Dec 31 |
| SHARESTATES I, LLC | |
| Sharestates Investments II, LLC | Dec 31 |
| Sharp Holding, CO | Dec 31 |
| Shasta Power Fund II, LLC | Dec 31 |
| SHELTER PROPERTIES III LTD PARTNERSHIP | Dec 31 |
| SHELTER PROPERTIES II LTD PARTNERSHIP | Dec 31 |
| SHELTER PROPERTIES IV LIMITED PARTNERSHIP | Dec 31 |
| SHELTER PROPERTIES VII LTD PARTNERSHIP | Dec 31 |
| SHELTER PROPERTIES VI LIMITED PARTNERSHIP | Dec 31 |
| SHELTER PROPERTIES V LIMITED PARTNERSHIP | Nov 30 |
| SHOPCO REGIONAL MALLS LP | Dec 31 |
| SIERRA PACIFIC DEVELOPMENT FUND | Dec 31 |
| SIERRA PACIFIC DEVELOPMENT FUND II | Dec 31 |
| SIERRA PACIFIC DEVELOPMENT FUND III | Dec 31 |
| SIERRA PACIFIC INSTITUTIONAL PROPERTIES V | Dec 31 |
| SILVER STAR PROPERTIES REIT, INC | Dec 31 |
| SINO-American Development CORP | Jun 16 |
| S/M REAL ESTATE FUND VII LTD/TX | Dec 31 |
| SNOWY OWL INN CORP | Dec 31 |
| SOFIA REAL ESTATE GROUP, INC. | Dec 31 |
| Southcorp Capital, Inc. | Apr 30 |
| SOUTHEASTERN INCOME PROPERTIES II LP | Dec 31 |
| SOUTHEASTERN INCOME PROPERTIES L P | Dec 31 |
| SOUTHERN TIMBER PARTNERS I | Dec 31 |
| SPARK FUND ONE LLC | Dec 31 |
| SPRINGHILL LAKE INVESTORS LTD PARTNERSHIP | Dec 31 |
| Stable Towers LLC | Dec 31 |
| STAMFORD TOWERS LIMITED PARTNERSHIP | Dec 31 |
| Star Resorts Development Inc. | Mar 31 |
| Strata Capital Real Estate Opportunity Fund I LLC | Dec 31 |
| STRATEGIC HOTEL VENTURES, LLC | Dec 31 |
| Stratstone/Bluegreen Fixed Income Fund, LLC | Dec 31 |
| STRATUS CAPITAL CORP | Dec 31 |
| Summit Dental Clinics, Inc. | Jun 30 |
| SUMMIT INSURED EQUITY L P | Dec 31 |
| SUMMIT INSURED EQUITY L P II | Dec 31 |
| SUMMIT PREFERRED EQUITY L P | Dec 31 |
| SUN COMMUNITIES OPERATING LIMITED PARTNERSHIP | Dec 31 |
| SYLA Technologies Co., Ltd. | Dec 31 |
| TEXAS COMMERCIAL RESOURCES INC | |
| TGLT S.A. | Dec 31 |
| THACKERAY CORP | Dec 31 |
| THOMAS PROPERTIES GROUP INC | Dec 31 |
| TIAA REAL ESTATE ACCOUNT | Dec 31 |
| TIDEROCK COMPANIES, INC. | Dec 31 |
| TINSLEY TIMOTHY S | Dec 31 |
| Tirios Propco Series LLC | Dec 31 |
| TMP INLAND EMPIRE II LTD | Dec 31 |
| TMP INLAND EMPIRE IV LTD | Dec 31 |
| TMP INLAND EMPIRE LTD | Dec 31 |
| TMP INLAND EMPIRE VII LTD | Dec 31 |
| TMP INLAND EMPIRE VI LTD | Dec 31 |
| TMP INLAND EMPIRE V LTD | Dec 31 |
| Tony Fun, Inc. | Dec 31 |
| Towa Real Estate Development Co., Ltd. | Mar 31 |
| TPI LAND DEVELOPMENT III LIMITED PARTNERSHIP | Dec 31 |
| TPI LAND DEVELOPMENT IV LIMITED PARTNERSHIP | Dec 31 |
| TPI LAND INVESTORS II LIMITED PARTNERSHIP | Dec 31 |
| Triangle 9 Real Estate, Inc. | Dec 31 |
| Trilogy Multifamily Income & Growth Holdings I, LLC | Dec 31 |
| TRIMAINE HOLDINGS INC | Dec 31 |
| TRIZEC CANADA INC | Dec 31 |
| TRIZEC FINANCE LTD | Dec 31 |
| TRIZEC HAHN CORP | Dec 31 |
| TRIZECHAHN HOLDINGS LTD | Dec 31 |
| Tuscan Gardens Secured Income Fund LLC | Dec 15 |
| TUSCAN GARDENS SENIOR LIVING COMMUNITIES, INC. | Dec 31 |
| TWELVE AMH ASSOCIATES LTD PARTNERSHIP | Dec 31 |
| UCAP INC | Sep 30 |
| UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND | Dec 31 |
| UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II /MI/ | Dec 31 |