| PGI INC | Dec 31 |
| PH Holding LLC | Dec 31 |
| PHOENIX REALTY, INC. | Dec 31 |
| PHYSICAL PROPERTY HOLDINGS, INC. | Dec 31 |
| PIC Diversification Fund, LLC | Dec 31 |
| Pikon Group Inc. | Dec 31 |
| Pine Ridge Apartments, LLC | Dec 31 |
| PINNACLE PROPERTY GROUP INC | |
| PIONEER WESTERN PROPERTIES INCOME FUND LTD PARTNERSHIP | Dec 31 |
| Plush Properties, Inc. | Dec 31 |
| POINTVIEW CAPITAL INC | |
| PONTE HEALTH GLOBAL CORP | Dec 31 |
| Praetorian Property, Inc. | Dec 31 |
| PRC Equity Fund I, LLC | Dec 31 |
| PREFERRED PROPERTIES FUND 80 | Dec 31 |
| PRESIDIO CAPITAL CORP | Dec 31 |
| PRICE T ROWE REA INCOME FD IV AMERICAS SALE COMM FR REA EST | Dec 31 |
| PRICE T ROWE REALTY INCOME FUND I | Sep 30 |
| PRICE T ROWE REALTY INCOME FUND II | Dec 31 |
| PRICE T ROWE REALTY INCOME FUND III | Dec 31 |
| PRIME ACQUISITION CORP | Dec 31 |
| PRIME GLOBAL CAPITAL GROUP Inc | Oct 31 |
| Primo World Markets Ltd | |
| PRINCIPAL GROWTH MORTGAGE INVESTORS FUND L P | Dec 31 |
| PRINCIPAL GROWTH MORTGAGE INVESTORS FUND L P SERIES I | Dec 31 |
| Progreen US, Inc. | Apr 30 |
| Proinvest Realty Fund LLC | Dec 31 |
| Prologis, L.P. | Dec 31 |
| PROMETHEUS INCOME PARTNERS | Dec 31 |
| Property Income Trust LLC | Dec 31 |
| PROPERTY RESOURCES FUND VI | Dec 31 |
| Provident Mortgage Capital Associates, Inc. | Dec 31 |
| PRUCO LIFE OF NEW JERSEY VARIABLE CONTRACT REAL PROPERTY ACC | Dec 31 |
| PRUCO LIFE VARIABLE CONTRACT REAL PROPERTY ACCOUNT | Dec 31 |
| PRUDENTIAL BACHE VMS REALTY ASSOCIATES LP I | Dec 31 |
| PRUDENTIAL BACHE WATSON & TAYLOR LTD 2 | Dec 31 |
| PRUDENTIAL BACHE WATSON & TAYLOR LTD 3 | Sep 30 |
| PRUDENTIAL BACHE WATSON & TAYLOR LTD-4 | Dec 31 |
| PRUDENTIAL VARIABLE CONTRACT REAL PROPERTY ACCOUNT | Dec 31 |
| PSFNetwork MasterSeries LLC | Dec 31 |
| QuantmRE HEI Holdings 1, LLC | Dec 31 |
| Quantum Space Fund, LLC | Dec 31 |
| QUEST HEALTH CARE FUND VIII LP | Dec 31 |
| QUEST HEALTH CARE FUND VII LP | Dec 31 |
| QUEST HEALTH CARE INCOME FUND I LP | Dec 31 |
| Rabble One, LLC | Dec 31 |
| RAGHSA S.A. | Feb 20 |
| RAINES LENDERS L P | Dec 31 |
| RAINES ROAD L P | Dec 31 |
| RAL INCOME PLUS EQUITY GROWTH V LTD PARTNERSHIP | Dec 31 |
| RAL YIELD & EQUITIES III LIMITED PARTNERSHIP | Dec 31 |
| RAL YIELD EQUITIES II LTD PARTNERSHIP | Dec 31 |
| RAL YIELD PLUS EQUITIES IV LTD PARTNERSHIP | Dec 31 |
| RANCON DEVELOPMENT FUND VI L P | Nov 30 |
| RANCON INCOME FUND I | Dec 31 |
| RANCON PACIFIC REALTY L P | Dec 31 |
| RANCON REALTY FUND IV | Dec 31 |
| RANCON REALTY FUND V | Dec 31 |
| Randolph Acquisitions, Inc. | Dec 31 |
| Rastegar Income Fund III Inc. | Dec 31 |
| Raystream Inc. | Apr 30 |
| RAYVEN PROPERTIES, LLC | Oct 22 |
| RCIP LP | Dec 31 |
| REAL AMERICAN PROPERTIES | Dec 31 |
| REAL EQUITY PARTNERS | Dec 31 |
| REAL ESTATE ASSOCIATES LTD II | Jan 25 |
| REAL ESTATE ASSOCIATES LTD III | Jan 25 |
| REAL ESTATE ASSOCIATES LTD IV | Dec 31 |
| REAL ESTATE ASSOCIATES LTD V | Dec 31 |
| REAL ESTATE ASSOCIATES LTD VI | Dec 29 |
| REAL ESTATE ASSOCIATES LTD VII | Dec 31 |
| Realm Metaverse Real Estate Inc. | Dec 31 |
| REAL STREET BUILD-TO-RENT FUND I, LLC | Dec 31 |
| REALTY BUSINESS PARTNERS | Dec 31 |
| REALTY PARKING PROPERTIES II LP | Dec 31 |
| REALTY PARKING PROPERTIES LP | Dec 31 |
| REALTY SOUTHWEST FUND III LTD | Mar 31 |
| RealyInvest NNN, LLC | Dec 31 |
| RECOVERY ENTERPRISES INC | |
| Red Oak Capital Fund III, LLC | Dec 31 |
| Red Oak Capital Fund II, LLC | Apr 17 |
| Red Oak Capital Fund IV, LLC | |
| Red Oak Capital Fund Series, LLC | Dec 31 |
| Red Oak Capital Fund VII, LLC | Dec 31 |
| Red Oak Capital Fund VI, LLC | Dec 31 |
| Red Oak Capital Intermediate Income Fund, LLC | Dec 31 |
| REDWOOD MORTGAGE INVESTORS VI | Dec 31 |
| REDWOOD MORTGAGE INVESTORS VII | Dec 31 |
| REDWOOD MORTGAGE INVESTORS VIII | Dec 31 |
| REEVES TELECOM LTD PARTNERSHIP | Dec 31 |
| REGENCY CENTERS LP | Dec 31 |
| REGENCY OFFICE PARTNERSHIP L P | Dec 31 |
| REIA Investments, LLC | |
| REI Capital Growth LLC | Dec 31 |
| Residential Income Properties, Inc. | Dec 31 |
| RESOURCE CAPITAL GROUP INC | Dec 31 |
| Resource Real Estate Investors 6 LP | Dec 31 |
| Resource Real Estate Investors 7, L.P. | Dec 31 |
| RESOURCES ACCRUED MORTGAGE INVESTORS LP SERIES 86 | Dec 31 |
| Retail Value Inc. | Dec 31 |