.
                                                                               .
                                                                               .

                                                                    Exhibit 21.1



                                 ENTITY NAME                                                  STATE CODE
-------------------------------------------------------------------------------------------   -----------
                                                                                           
APARTMENT INVESTMENT AND MANAGEMENT COMPANY                                                   MD
107-145 WEST 135TH STREET ASSOCIATES LIMITED PARTNERSHIP                                      NY
1133 FIFTEENTH STREET ASSOCIATES                                                              DC
1133 FIFTEENTH STREET FOUR ASSOCIATES (A MARYLAND LIMITED PARTNERSHIP)                        MD
1212 SOUTH MICHIGAN LLC                                                                       IL
1-36 JAIDEE DRIVE ASSOCIATES LIMITED PARTNERSHIP                                              CT
1625 ROSEMARIE LIMITED PARTNERSHIP                                                            CA
2100 IDLEWOOD AVENUE, L.P.                                                                    NY
224 E. COMMONWEALTH APARTMENTS, A CALIFORNIA LIMITED PARTNERSHIP                              CA
249 ALBANY HEIGHTS LIMITED PARTNERSHIP                                                        GA
324 SOUTH HORNE STREET ASSOCIATES LIMITED PARTNERSHIP                                         AZ
3258 BCP ASSOCIATES, L.P.                                                                     TN
3971 E. BIJOU ASSOCIATES, A COLORADO LIMITED PARTNERSHIP                                      CO
5 MILE LIMITED PARTNERSHIP                                                                    MI
601 NORTH GRAND AVENUE PARTNERS LIMITED PARTNERSHIP                                           CA
62ND STREET JOINT VENTURE                                                                     IL
62ND STREET LIMITED PARTNERSHIP                                                               IL
630 EAST LINCOLN AVENUE ASSOCIATES LIMITED PARTNERSHIP                                        NY
7400 ROOSEVELT INVESTORS                                                                      PA
ABBOTT ASSOCIATES LIMITED PARTNERSHIP                                                         NY
ACQUISITION LIMITED PARTNERSHIP                                                               MD
ACTC VI MANAGER, LLC                                                                          DE
AHP ACQUISITION COMPANY, LLC                                                                  ME
AIC REIT PROPERTIES LLC                                                                       DE
AIMCO 118-120 WEST 109TH STREET, LLC                                                          DE
AIMCO 136-140 WEST 109TH STREET, LLC                                                          DE
AIMCO 1582 FIRST AVENUE, LLC                                                                  DE
AIMCO 173 EAST 90TH STREET, LLC                                                               DE
AIMCO 182-188 COLUMBUS AVENUE, LLC                                                            DE
AIMCO 202-206 WEST 109TH STREET, LLC                                                          DE
AIMCO 203-211 WEST 109TH STREET, LLC                                                          DE
AIMCO 204-206 WEST 133, LLC                                                                   DE
AIMCO 212-214 WEST 109TH STREET, LLC                                                          DE
AIMCO 2232-2240 ACP, LLC                                                                      DE
AIMCO 223-225 WEST 109TH STREET, LLC                                                          DE
AIMCO 2247-2253 ACP, LLC                                                                      DE
AIMCO 2252-2258 ACP, LLC                                                                      DE
AIMCO 2300-2310 ACP, LLC                                                                      DE
AIMCO 233-235 WEST 109TH STREET, LLC                                                          DE
AIMCO 237 NINTH AVENUE, LLC                                                                   DE
AIMCO 240 WEST 73RD STREET CO-OWNER, LLC                                                      DE
AIMCO 240 WEST 73RD STREET, LLC                                                               DE
AIMCO 241-251 WEST 109TH STREET, LLC                                                          DE
AIMCO 2484 ACP, LLC                                                                           DE
AIMCO 306 EAST 89TH STREET, LLC                                                               DE
AIMCO 311/313 EAST 73RD STREET, LLC                                                           DE
AIMCO 322 EAST 61ST STREET, LLC                                                               DE
AIMCO 452 EAST 78TH STREET PROPERTY, LLC                                                      DE
AIMCO 464-466 AMSTERDAM 200-210 WEST 83RD STREET, LLC                                         DE
AIMCO 510 EAST 88TH STREET PROPERTY, LLC                                                      DE
AIMCO 514 EAST 88TH STREET, LLC                                                               DE
AIMCO 656 ST. NICHOLAS, LLC                                                                   DE




                                                                                           
AIMCO 759 ST. NICHOLAS, LLC                                                                   DE
AIMCO 88TH STREET/SECOND AVENUE PROPERTIES, LLC                                               DE
AIMCO ALL HALLOWS, LLC                                                                        DE
AIMCO ALLIANCE TOWERS PRESERVATION GP, LLC                                                    DE
AIMCO ANCHORAGE, L.P.                                                                         DE
AIMCO ANGELES GP, LLC                                                                         DE
AIMCO ANTIOCH, L.L.C.                                                                         DE
AIMCO ARVADA HOUSE, LLC                                                                       DE
AIMCO ASSOCIATED PROPERTIES, LP                                                               DE
AIMCO ASSURANCE LTD.                                                                          BD
AIMCO AUBURN GLEN APARTMENTS, LLC                                                             DE
AIMCO BALAYE APARTMENTS I, LLC                                                                DE
AIMCO BALAYE APARTMENTS II, LLC                                                               DE
AIMCO BAYBERRY HILL LAND, LLC                                                                 DE
AIMCO BAYVIEW, LLC                                                                            DE
AIMCO BEACON HILL PRESERVATION GP, LLC                                                        DE
AIMCO BEAU JARDIN, L.P.                                                                       DE
AIMCO BEECH LAKE, L.L.C.                                                                      DE
AIMCO BENT OAKS, LLC                                                                          DE
AIMCO BILTMORE, LLC                                                                           DE
AIMCO BOLTON NORTH, L.L.C.                                                                    DE
AIMCO BOSTON LOFTS, L.P.                                                                      DE
AIMCO BRE I, LLC                                                                              DE
AIMCO BRE II, LLC                                                                             DE
AIMCO BREAKERS, L.P.                                                                          DE
AIMCO BRENTWOOD, LLC                                                                          DE
AIMCO BRIDGEWATER, L.P.                                                                       DE
AIMCO BROKERAGE SERVICES, INC.                                                                MD
AIMCO BROOK RUN, L.L.C.                                                                       DE
AIMCO BROOKWOOD, L.P.                                                                         DE
AIMCO BUENA VISTA APARTMENTS GP, LLC                                                          DE
AIMCO BUENA VISTA APARTMENTS, L.P.                                                            DE
AIMCO BUTTERNUT CREEK PRESERVATION GP, LLC                                                    DE
AIMCO CALHOUN CLUB, L.L.C.                                                                    DE
AIMCO CALHOUN, INC.                                                                           DE
AIMCO CALHOUN, L.L.C.                                                                         DE
AIMCO CAMERON VILLAS, L.L.C.                                                                  DE
AIMCO CANTERBURY GARDENS PRESERVATION GP, LLC                                                 DE
AIMCO CANTERBURY GREEN, L.L.C.                                                                DE
AIMCO CAPE COD, LLC                                                                           DE
AIMCO CAPITAL GP I, LLC                                                                       DE
AIMCO CAPITAL HOLDINGS FUND VI, LLC                                                           DE
AIMCO CAPITAL HOLDINGS FUND VII, LLC                                                          DE
AIMCO CAPITAL TAX CREDIT FUND I, LIMITED PARTNERSHIP                                          CA
AIMCO CAPITAL TAX CREDIT FUND II, LLC                                                         DE
AIMCO CAPITAL TAX CREDIT FUND III, LLC                                                        DE
AIMCO CAPITAL TAX CREDIT FUND IV, LLC                                                         DE
AIMCO CAPITAL TAX CREDIT FUND IX, LLC                                                         DE
AIMCO CAPITAL TAX CREDIT FUND V, LLC                                                          DE
AIMCO CAPITAL TAX CREDIT FUND VI, LLC                                                         DE
AIMCO CAPITAL TAX CREDIT FUND VII, LLC                                                        DE
AIMCO CAPITAL TAX CREDIT FUND VIII, LLC                                                       DE
AIMCO CAPITAL TAX CREDIT FUND X, LLC                                                          DE
AIMCO CAPITAL TAX CREDIT FUND XI, LLC                                                         DE
AIMCO CAPITAL TAX CREDIT FUND XII, LLC                                                        DE





                                                                                           
AIMCO CAPITAL TAX CREDIT FUND XIII, LLC                                                       DE
AIMCO CAPITAL TAX CREDIT I, INC.                                                              CA
AIMCO CAPITAL TAX CREDIT MANAGEMENT II, LLC                                                   DE
AIMCO CAPITAL TAX CREDIT MANAGEMENT III, LLC                                                  DE
AIMCO CAPITAL, INC.                                                                           DE
AIMCO CARRIAGE HOUSE GP, LLC                                                                  DE
AIMCO CASA DE LAS HERMANITAS DEVCO, LLC                                                       DE
AIMCO CASA DE MONTEREY GP, LLC                                                                DE
AIMCO CASA DE MONTEREY, L.P.                                                                  DE
AIMCO CASTLE COURT APARTMENTS - FALL RIVER, LLC                                               DE
AIMCO CENTRAL PARK TOWNHOMES, LLC                                                             DE
AIMCO CHATHAM HARBOR, L.L.C.                                                                  DE
AIMCO CHELSEA LAND, L.L.C.                                                                    DE
AIMCO CHELSEA MEMBER, L.L.C.                                                                  DE
AIMCO CHELSEA RIDGE, L.L.C.                                                                   DE
AIMCO CHESTNUT HALL GP, LLC                                                                   DE
AIMCO CHESTNUT HALL LIMITED PARTNERSHIP                                                       DE
AIMCO CHESTNUT HILL GP, LLC                                                                   DE
AIMCO CK PROPERTIES, LLC                                                                      DE
AIMCO COLONY, L.P.                                                                            DE
AIMCO COLUMBUS AVE., LLC                                                                      DE
AIMCO CONSTRUCTION SERVICES, LLC                                                              DE
AIMCO COPPERWOOD, LLC                                                                         DE
AIMCO COUNTRY CLUB HEIGHTS, LLC                                                               DE
AIMCO COUNTRY LAKES, L.L.C.                                                                   IL
AIMCO COVINGTON POINTE, L.P.                                                                  DE
AIMCO CREVENNA OAKS GP, LLC                                                                   DE
AIMCO CROSSWOOD PARK APARTMENTS GP, LLC                                                       DE
AIMCO CROSSWOOD PARK APARTMENTS, L.P.                                                         DE
AIMCO CROWS NEST APARTMENTS, L.P.                                                             DE
AIMCO CROWS NEST, L.P.                                                                        DE
AIMCO DEERBROOK, LLC                                                                          DE
AIMCO DORAL OAKS, L.P.                                                                        DE
AIMCO EAGLE'S NEST/TRAILS OF ASHFORD, LLC                                                     DE
AIMCO ELM CREEK, L.P.                                                                         DE
AIMCO EQUITY SERVICES, INC.                                                                   VA
AIMCO ESPLANADE AVENUE APARTMENTS, LLC                                                        DE
AIMCO FALL RIVER II, L.L.C.                                                                   DE
AIMCO FALL RIVER, L.L.C.                                                                      DE
AIMCO FIELDCREST, L.P.                                                                        DE
AIMCO FLAMINGO HEALTH CLUB, LLC                                                               DE
AIMCO FONDREN COURT, L.P.                                                                     DE
AIMCO FORESTLAKE APARTMENTS, LLC                                                              DE
AIMCO FOUNTAIN PLACE PRESERVATION GP, LLC                                                     DE
AIMCO FOXCHASE, L.P.                                                                          DE
AIMCO FRAMINGHAM, LLC                                                                         DE
AIMCO FRANKFORD PLACE, LLC                                                                    DE
AIMCO GALLERIA OFFICE, L.P.                                                                   DE
AIMCO GARDENS GP LLC                                                                          DE
AIMCO GLENS APARTMENTS, LLC                                                                   DE
AIMCO GP LA, L.P.                                                                             DE
AIMCO GRANADA, L.L.C.                                                                         DE
AIMCO GREENBRIAR PRESERVATION GP, LLC                                                         DE
AIMCO GREENS OF NAPERVILLE, L.L.C.                                                            DE
AIMCO GREENS, L.L.C.                                                                          DE





                                                                                           
AIMCO GREENSPRING, L.P.                                                                       DE
AIMCO GROUP, L.P.                                                                             DE
AIMCO GS SWAP, LLC                                                                            DE
AIMCO HANOVER SQUARE/DIP, L.L.C.                                                              DE
AIMCO HARLEM FUNDING, LLC                                                                     DE
AIMCO HEATHER RIDGE, L.P.                                                                     DE
AIMCO HEMET DEVCO, LLC                                                                        DE
AIMCO HERITAGE PARK, L.P.                                                                     DE
AIMCO HIGHLAND PARK LAND, LLC                                                                 DE
AIMCO HIGHLAND PARK, L.P.                                                                     DE
AIMCO HILLMEADE, LLC                                                                          DE
AIMCO HOLDINGS QRS, INC.                                                                      DE
AIMCO HOLDINGS, L.P.                                                                          DE
AIMCO HOPKINS VILLAGE PRESERVATION GP, LLC                                                    DE
AIMCO HORIZONS WEST APARTMENTS, LLC                                                           DE
AIMCO HP/SWAP, LLC                                                                            DE
AIMCO HUDSON HARBOUR, LLC                                                                     DE
AIMCO HUNTER'S CROSSING, L.P.                                                                 DE
AIMCO HYDE PARK TOWER, L.L.C.                                                                 DE
AIMCO IGA, INC.                                                                               DE
AIMCO INDEPENDENCE GREEN, L.L.C.                                                              DE
AIMCO INDIO DEVCO, LLC                                                                        DE
AIMCO INGRAM SQUARE PRESERVATION GP, LLC                                                      DE
AIMCO IPLP, L.P.                                                                              DE
AIMCO JACQUES-MILLER, L.P.                                                                    DE
AIMCO JV PORTFOLIO #1, LLC                                                                    DE
AIMCO KEY TOWERS, L.P.                                                                        DE
AIMCO KIRKWOOD HOUSE PRESERVATION GP, LLC                                                     DE
AIMCO KIRKWOOD HOUSE PRESERVATION SLP, LLC                                                    DE
AIMCO LA QRS, INC.                                                                            DE
AIMCO LA SALLE, LLC                                                                           DE
AIMCO LA VISTA, LLC                                                                           DE
AIMCO LAKE CASTLETON ARMS, L.L.C.                                                             DE
AIMCO LEAHY SQUARE APARTMENTS, LLC                                                            DE
AIMCO LEXINGTON (TX), LLC                                                                     DE
AIMCO LJ TUCSON, INC.                                                                         DE
AIMCO LJ TUCSON, L.P.                                                                         DE
AIMCO LOFTS HOLDINGS, L.P.                                                                    DE
AIMCO LORING TOWERS, LLC                                                                      DE
AIMCO LOS ARBOLES, L.P.                                                                       DE
AIMCO LP LA, LP                                                                               DE
AIMCO LT, L.P.                                                                                DE
AIMCO MAPLE BAY, L.L.C.                                                                       DE
AIMCO MEADOWS AT ANDERSON MILL, L.P.                                                          DE
AIMCO MERRILL HOUSE, L.L.C.                                                                   DE
AIMCO MICHIGAN APARTMENTS, LLC                                                                DE
AIMCO MICHIGAN MEADOWS HOLDINGS, L.L.C.                                                       DE
AIMCO MICHIGAN MEADOWS, L.L.C.                                                                DE
AIMCO MONTEREY GROVE APARTMENTS TIC 2, LLC                                                    DE
AIMCO MONTEREY GROVE APARTMENTS, LLC                                                          DE
AIMCO MOUNTAIN VIEW APARTMENTS GP, LLC                                                        DE
AIMCO MOUNTAIN VIEW APARTMENTS, L.P.                                                          DE
AIMCO MOUNTAIN VIEW, L.L.C.                                                                   DE
AIMCO N.P. LOFTS, L.P.                                                                        DE
AIMCO NET LESSEE (BAYBERRY HILL), LLC                                                         DE





                                                                                           
AIMCO NET LESSEE (GEORGETOWN), LLC                                                            DE
AIMCO NET LESSEE (MARLBORO), LLC                                                              DE
AIMCO NET LESSEE (WATERFORD VILLAGE), LLC                                                     DE
AIMCO NEW BALTIMORE, LLC                                                                      DE
AIMCO NEWBERRY PARK PRESERVATION GP, LLC                                                      DE
AIMCO NON-ECONOMIC MEMBER, LLC                                                                DE
AIMCO NORTH ANDOVER, L.L.C.                                                                   DE
AIMCO NORTHPOINT, L.L.C.                                                                      DE
AIMCO OAK FOREST I, L.L.C.                                                                    DE
AIMCO OAK FOREST II, L.L.C.                                                                   DE
AIMCO OAKBROOK, L.L.C.                                                                        DE
AIMCO OAKWOOD MIAMI, LLC                                                                      DE
AIMCO OAKWOOD, L.L.C.                                                                         DE
AIMCO OCEAN OAKS, L.L.C.                                                                      DE
AIMCO OLDE TOWN WEST III, L.P.                                                                DE
AIMCO OXFORD HOUSE PRESERVATION GP, LLC                                                       DE
AIMCO PACIFICA PARK APARTMENTS, LLC                                                           DE
AIMCO PALM SPRINGS DEVCO, LLC                                                                 DE
AIMCO PANORAMA PARK PRESERVATION GP, LLC                                                      DE
AIMCO PARADISE PALMS, LLC                                                                     DE
AIMCO PARK AT CEDAR LAWN, L.P.                                                                DE
AIMCO PARK LA BREA HOLDINGS, LLC                                                              DE
AIMCO PARK LA BREA SERVICES, LLC                                                              DE
AIMCO PARK LA BREA, INC.                                                                      MD
AIMCO PARK PLACE, LLC                                                                         DE
AIMCO PARKVIEW DEVCO, LLC                                                                     DE
AIMCO PARKWAYS GP, LLC                                                                        DE
AIMCO PATHFINDER VILLAGE APARTMENTS GP, LLC                                                   DE
AIMCO PATHFINDER VILLAGE APARTMENTS, L.P.                                                     DE
AIMCO PAVILION PRESERVATION GP, L.L.C.                                                        DE
AIMCO PAVILION, G.P., L.L.C.                                                                  DE
AIMCO PAVILION, L.P., L.L.C.                                                                  DE
AIMCO PINE BLUFF VILLAGE PRESERVATION GP, LLC                                                 DE
AIMCO PINE SHADOWS, L.L.C.                                                                    DE
AIMCO PINEBROOK, L.P.                                                                         DE
AIMCO PINES, L.P.                                                                             DE
AIMCO PLACID LAKE, L.P.                                                                       DE
AIMCO PLEASANT HILL, LLC                                                                      DE
AIMCO PLEASANT TERRACE/CREEKRIDGE SLP, LLC                                                    DE
AIMCO PLUMMER VILLAGE, LLC                                                                    DE
AIMCO PROPERTIES FINANCE CORP.                                                                DE
AIMCO PROPERTIES FINANCE PARTNERSHIP, L.P.                                                    DE
AIMCO PROPERTIES, L.P.                                                                        DE
AIMCO PROPERTIES, LLC                                                                         DE
AIMCO QRS GP, LLC                                                                             DE
AIMCO RAMBLEWOOD, L.L.C.                                                                      DE
AIMCO REMINGTON, LLC                                                                          DE
AIMCO RIDGEWOOD LA LOMA DEVCO, LLC                                                            DE
AIMCO RIDGEWOOD TOWERS PRESERVATION GP, LLC                                                   DE
AIMCO RIVER CLUB, LLC                                                                         DE
AIMCO RIVER VILLAGE PRESERVATION GP, LLC                                                      DE
AIMCO RIVERSIDE PARK, L.L.C.                                                                  DE
AIMCO RIVERWOODS GP, LLC                                                                      DE
AIMCO ROUND BARN MANOR GP, LLC                                                                DE
AIMCO ROYAL CREST - NASHUA, L.L.C.                                                            DE





                                                                                           
AIMCO ROYAL GARDENS, L.L.C.                                                                   DE
AIMCO ROYAL PALMS, LLC                                                                        DE
AIMCO RUSCOMBE GARDENS SLP, LLC                                                               DE
AIMCO SALEM PRESERVATION GP, LLC                                                              DE
AIMCO SAN BRUNO APARTMENT PARTNERS, L.P.                                                      DE
AIMCO SAN JOSE, LLC                                                                           DE
AIMCO SANDPIPER, L.P.                                                                         DE
AIMCO SCOTCHOLLOW APARTMENTS GP, LLC                                                          DE
AIMCO SCOTCHOLLOW APARTMENTS, L.P.                                                            DE
AIMCO SEASIDE POINT, L.P.                                                                     DE
AIMCO SELECT PROPERTIES, L.P.                                                                 DE
AIMCO SHOREVIEW, LLC                                                                          DE
AIMCO SIGNATURE POINT, L.P.                                                                   DE
AIMCO SILVER RIDGE, L.L.C.                                                                    DE
AIMCO SOMERSET LAKES, L.L.C.                                                                  DE
AIMCO SOUTH BAY VILLA, LLC                                                                    DE
AIMCO SOUTHRIDGE, L.P.                                                                        DE
AIMCO SOUTHWILLOW, LLC                                                                        DE
AIMCO STAFFORD STUDENT APARTMENTS GP, LLC                                                     DE
AIMCO STERLING VILLAGE DEVCO, LLC                                                             DE
AIMCO STONE POINTE, L.L.C.                                                                    DE
AIMCO STRATFORD, LLC                                                                          DE
AIMCO STRAWBRIDGE SQUARE PRESERVATION GP, LLC                                                 DE
AIMCO SUMMIT OAKS GP, LLC                                                                     DE
AIMCO SUNSET ESCONDIDO, L.L.C.                                                                DE
AIMCO SUNTREE PRESERVATION GP, LLC                                                            DE
AIMCO SWISS VILLAGE, L.P.                                                                     DE
AIMCO TALBOT WOODS, LLC                                                                       DE
AIMCO TAMARAC PINES, LLC                                                                      DE
AIMCO TERRY MANOR, LLC                                                                        DE
AIMCO TIMBERMILL, L.P.                                                                        DE
AIMCO TOMPKINS TERRACE GP, LLC                                                                DE
AIMCO TOR, L.L.C.                                                                             DE
AIMCO TOWERS OF WESTCHESTER PARK, LLC                                                         DE
AIMCO TOWNSHIP AT HIGHLANDS APARTMENTS, LLC                                                   DE
AIMCO TRAILS OF ASHFORD, LLC                                                                  DE
AIMCO TREE CARE DIVISION, LLC                                                                 DE
AIMCO UNIVERSITY WOODS II, L.L.C.                                                             DE
AIMCO UT, L.P.                                                                                DE
AIMCO VAN NUYS PRESERVATION, LLC                                                              DE
AIMCO VANTAGE POINTE, L.L.C.                                                                  DE
AIMCO VENEZIA, LLC                                                                            DE
AIMCO VERDES DEL ORIENTE, L.L.C.                                                              DE
AIMCO VILLA DE GUADALUPE, L.L.C.                                                              DE
AIMCO VILLA DEL SOL, L.L.C.                                                                   DE
AIMCO VILLAGE CREEK AT BROOKHILL, LLC                                                         DE
AIMCO VILLAGE CROSSING, L.L.C.                                                                DE
AIMCO WALNUT HILLS PRESERVATION GP, LLC                                                       DE
AIMCO WARWICK, L.L.C.                                                                         DE
AIMCO WASHINGTON SQUARE WEST GP, LLC                                                          DE
AIMCO WAVERLY APARTMENTS, LLC                                                                 DE
AIMCO WEATHERLY, L.P.                                                                         DE
AIMCO WESTMINSTER OAKS GP, LLC                                                                DE
AIMCO WESTWOOD PRESERVATION GP, LLC                                                           DE
AIMCO WESTWOOD TERRACE GP, LLC                                                                DE





                                                                                           
AIMCO WEXFORD VILLAGE II, L.L.C.                                                              DE
AIMCO WEXFORD VILLAGE, L.L.C.                                                                 DE
AIMCO WHITEFIELD PLACE, LLC                                                                   DE
AIMCO WILLIAMS COVE, LLC                                                                      DE
AIMCO WILLIAMSBURG, L.L.C.                                                                    DE
AIMCO WILSON ACRES MANAGER, LLC                                                               DE
AIMCO WILSON ACRES, LLC                                                                       DE
AIMCO WINDRIDGE, LLC                                                                          DE
AIMCO WINDWARD, LLC                                                                           DE
AIMCO WINTER GARDEN, LLC                                                                      DE
AIMCO WOODLAND HILLS, LLC                                                                     DE
AIMCO WOODLAND RIDGE, L.P.                                                                    DE
AIMCO WOODLANDS, L.L.C.                                                                       DE
AIMCO WOODS OF BURNSVILLE, L.L.C.                                                             DE
AIMCO WOODWAY OFFICE, L.P.                                                                    DE
AIMCO YORKTOWN, L.P.                                                                          DE
AIMCO/ALLENTOWN, L.L.C.                                                                       DE
AIMCO/ALLVIEW, L.L.C.                                                                         DE
AIMCO/APOLLO, L.L.C.                                                                          DE
AIMCO/BEACH, L.L.C.                                                                           DE
AIMCO/BETHESDA EMPLOYEE, L.L.C.                                                               DE
AIMCO/BETHESDA GP, L.L.C.                                                                     DE
AIMCO/BETHESDA HOLDINGS ACQUISITIONS II, INC.                                                 DE
AIMCO/BETHESDA HOLDINGS ACQUISITIONS, INC.                                                    DE
AIMCO/BETHESDA HOLDINGS, INC.                                                                 DE
AIMCO/BETHESDA II, L.L.C.                                                                     DE
AIMCO/BETHESDA WILLIAMSBURG, L.L.C.                                                           DE
AIMCO/BLUFFS, L.L.C.                                                                          DE
AIMCO/BRANDERMILL, L.L.C.                                                                     DE
AIMCO/BRANDON, L.L.C.                                                                         DE
AIMCO/BRANDYWINE, L.P.                                                                        DE
AIMCO/CASSELBERRY, L.L.C.                                                                     DE
AIMCO/CHARLESTON, L.L.C.                                                                      DE
AIMCO/CHICKASAW, L.L.C.                                                                       DE
AIMCO/CHIMNEYTOP, L.L.C.                                                                      DE
AIMCO/COLONNADE, INC.                                                                         DE
AIMCO/COLONNADE, L.L.C.                                                                       DE
AIMCO/COLONNADE, L.P.                                                                         DE
AIMCO/CONTINENTAL PLAZA LIMITED GP, LLC                                                       DE
AIMCO/DFW APARTMENT INVESTORS GP, LLC                                                         DE
AIMCO/DFW RESIDENTIAL INVESTORS GP, LLC                                                       DE
AIMCO/FARMINGDALE, L.L.C.                                                                     DE
AIMCO/FOX VALLEY, L.L.C.                                                                      DE
AIMCO/FOXTREE, INC.                                                                           DE
AIMCO/FOXTREE, L.L.C.                                                                         DE
AIMCO/FOXTREE, L.P.                                                                           DE
AIMCO/FREEDOM PLACE, INC.                                                                     DE
AIMCO/FREEDOM PLACE, L.L.C.                                                                   DE
AIMCO/FREEDOM PLACE, L.P.                                                                     DE
AIMCO/GALLERIA PARK ASSOCIATES GP, LLC                                                        DE
AIMCO/GREENVILLE, L.L.C.                                                                      DE
AIMCO/GROVETREE, INC.                                                                         DE
AIMCO/GROVETREE, L.L.C.                                                                       DE
AIMCO/GROVETREE, L.P.                                                                         DE
AIMCO/HIDDENTREE, INC.                                                                        DE





                                                                                           
AIMCO/HIDDENTREE, L.L.C.                                                                      DE
AIMCO/HIDDENTREE, L.P.                                                                        DE
AIMCO/HIL, L.L.C.                                                                             DE
AIMCO/HOLLIDAY ASSOCIATES GP, LLC                                                             DE
AIMCO/IPT, INC.                                                                               DE
AIMCO/ISLANDTREE, INC.                                                                        DE
AIMCO/ISLANDTREE, L.L.C.                                                                      DE
AIMCO/ISLANDTREE, L.P.                                                                        DE
AIMCO/KINGS, L.L.C.                                                                           DE
AIMCO/KIRKMAN, L.L.C.                                                                         DE
AIMCO/LAKE RIDGE, L.L.C.                                                                      DE
AIMCO/LANTANA, L.L.C.                                                                         DE
AIMCO/LEXINGTON, L.L.C.                                                                       DE
AIMCO/MIDDLETOWN, L.L.C.                                                                      DE
AIMCO/MINNEAPOLIS ASSOCIATES GP, LLC                                                          DE
AIMCO/NASHUA, L.L.C.                                                                          DE
AIMCO/NEWPORT, L.L.C.                                                                         DE
AIMCO/NHP PARTNERS, L.P.                                                                      DE
AIMCO/NHP PROPERTIES, INC.                                                                    DE
AIMCO/NORTH WOODS, L.L.C.                                                                     DE
AIMCO/OLDE MILL INVESTORS GP, LLC                                                             DE
AIMCO/OLDE MILL, LLC                                                                          MD
AIMCO/ONE LINWOOD ASSOCIATES GP, LLC                                                          DE
AIMCO/ORCHIDTREE, INC.                                                                        DE
AIMCO/PALM BEACH, L.L.C.                                                                      DE
AIMCO/PARK TOWNE PLACE ASSOCIATES GP, LLC                                                     DE
AIMCO/PINELLAS, L.L.C.                                                                        DE
AIMCO/RALS, L.P.                                                                              DE
AIMCO/RAVENSWORTH ASSOCIATES GP, LLC                                                          DE
AIMCO/RIVERSIDE PARK ASSOCIATES GP, LLC                                                       DE
AIMCO/RUNAWAY BAY, L.L.C.                                                                     DE
AIMCO/SA, L.L.C.                                                                              DE
AIMCO/SAND CASTLES I, L.P.                                                                    DE
AIMCO/SAND CASTLES, INC.                                                                      DE
AIMCO/SAND CASTLES, L.P.                                                                      DE
AIMCO/SCHAUMBURG, L.L.C.                                                                      DE
AIMCO/SHADETREE, INC.                                                                         DE
AIMCO/SHADETREE, L.L.C.                                                                       DE
AIMCO/SHADETREE, L.P.                                                                         DE
AIMCO/SOUTHRIDGE, L.L.C.                                                                      DE
AIMCO/SPARTANBURG, L.L.C.                                                                     DE
AIMCO/STANDPOINT VISTA GP, LLC                                                                DE
AIMCO/STONEGATE, L.P.                                                                         DE
AIMCO/SWAP, L.L.C.                                                                            DE
AIMCO/TEXAS APARTMENT INVESTORS GP, LLC                                                       DE
AIMCO/THE HILLS I, L.P.                                                                       DE
AIMCO/THE HILLS, INC.                                                                         DE
AIMCO/THE HILLS, L.P.                                                                         DE
AIMCO/TIDEWATER, L.L.C.                                                                       DE
AIMCO/TIMBERTREE, INC.                                                                        DE
AIMCO/TIMBERTREE, L.L.C.                                                                      DE
AIMCO/TIMBERTREE, L.P.                                                                        DE
AIMCO/TRAVIS ONE, L.P.                                                                        DE
AIMCO/WAI ASSOCIATES GP, LLC                                                                  DE
AIMCO/WAI ASSOCIATES LP, LLC                                                                  DE





                                                                                           
AIMCO/WESTRIDGE, L.L.C.                                                                       DE
AIMCO/WICKERTREE, INC.                                                                        DE
AIMCO/WICKERTREE, L.L.C.                                                                      DE
AIMCO/WICKERTREE, L.P.                                                                        DE
AIMCO/WINROCK-HOUSTON GP, LLC                                                                 DE
AIMCO/WINTHROP TEXAS INVESTORS GP, LLC                                                        DE
AIMCO/WOODHOLLOW I, L.P.                                                                      DE
AIMCO/WOODHOLLOW, INC.                                                                        DE
AIMCO/WOODHOLLOW, L.P.                                                                        DE
AIMCO-GP, INC.                                                                                DE
AIMCO-LP TRUST                                                                                DE
AJ ONE LIMITED PARTNERSHIP                                                                    DE
AJ ONE, INC.                                                                                  DE
AJ TWO LIMITED PARTNERSHIP                                                                    DE
AJ TWO, INC.                                                                                  DE
ALABAMA PROPERTIES LTD., II                                                                   AL
ALABAMA PROPERTIES, LTD., V                                                                   AL
ALASKA HOUSE ASSOCIATES                                                                       WA
ALEX PLACE, LIMITED PARTNERSHIP                                                               AL
ALEXANDER PLACE APARTMENTS, A LOUISIANA PARTNERSHIP IN COMMENDAM                              LA
ALL HALLOWS ASSOCIATES, L.P.                                                                  CA
ALL HALLOWS PRESERVATION, L.P.                                                                CA
ALLENTOWN TOWNE HOUSE LIMITED PARTNERSHIP                                                     PA
ALLENTOWN-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               MD
ALLIANCE TOWERS LIMITED PARTNERSHIP                                                           OH
ALLIANCE TOWERS PRESERVATION, L.P.                                                            DE
ALLISON VILLAGE ASSOCIATES, L.P.                                                              CO
ALLVIEW-OXFORD LIMITED PARTNERSHIP                                                            MD
ALMS HILL II LIMITED PARTNERSHIP                                                              OH
AMARILLO NORTHWEST VILLAGE, LTD.                                                              TX
AMBASSADOR APARTMENTS, L.P.                                                                   DE
AMBASSADOR CRM FLORIDA PARTNERS LIMITED PARTNERSHIP                                           DE
AMBASSADOR FLORIDA PARTNERS LIMITED PARTNERSHIP                                               DE
AMBASSADOR FLORIDA PARTNERS, INC.                                                             DE
AMBASSADOR I, INC.                                                                            DE
AMBASSADOR I, L. P.                                                                           IL
AMBASSADOR II JV GP, LLC                                                                      DE
AMBASSADOR II JV, L.P.                                                                        DE
AMBASSADOR II, INC.                                                                           DE
AMBASSADOR III, L.P.                                                                          DE
AMBASSADOR IV, INC.                                                                           DE
AMBASSADOR IV, L.P.                                                                           DE
AMBASSADOR IX, INC.                                                                           DE
AMBASSADOR IX, L.P.                                                                           DE
AMBASSADOR TEXAS PARTNERS, L.P.                                                               DE
AMBASSADOR TEXAS, INC.                                                                        DE
AMBASSADOR V, INC.                                                                            DE
AMBASSADOR V, L.P.                                                                            DE
AMBASSADOR VI, INC.                                                                           DE
AMBASSADOR VI, L.P.                                                                           DE
AMBASSADOR VII, INC.                                                                          DE
AMBASSADOR VII, L.P.                                                                          DE
AMBASSADOR VIII, INC.                                                                         DE
AMBASSADOR VIII, L.P.                                                                         DE
AMBASSADOR X, INC.                                                                            DE





                                                                                           
AMBASSADOR X, L.P.                                                                            DE
AMBASSADOR XI, INC.                                                                           DE
AMBASSADOR XI, L.P.                                                                           DE
AMREAL CORPORATION                                                                            SC
AMREAL REALTY, INC.                                                                           SC
ANCHORAGE PARTNERS, A TEXAS LIMITED PARTNERSHIP                                               TX
ANDERSON OAKS LIMITED PARTNERSHIP                                                             WA
ANGELES INCOME PROPERTIES, LTD. 6                                                             CA
ANGELES INCOME PROPERTIES, LTD. II                                                            CA
ANGELES INVESTMENT PROPERTIES, INC.                                                           CA
ANGELES OPPORTUNITY PROPERTIES, LTD., A CALIFORNIA LIMITED PARTNERSHIP                        CA
ANGELES PARTNERS VIII                                                                         CA
ANGELES PARTNERS X                                                                            CA
ANGELES PARTNERS X GP LIMITED PARTNERSHIP                                                     SC
ANGELES PARTNERS XI                                                                           CA
ANGELES PARTNERS XII                                                                          CA
ANGELES PROPERTIES, INC.                                                                      CA
ANGELES REALTY CORPORATION                                                                    CA
ANGELES REALTY CORPORATION II                                                                 CA
ANTIOCH PRESERVATION, L.P.                                                                    DE
ANTON SQUARE, LTD.                                                                            AL
AP XI FOX RUN GP, L.L.C.                                                                      SC
AP XII ASSOCIATES GP, L.L.C.                                                                  SC
AP XII TWIN LAKE TOWERS, L.P.                                                                 DE
APARTMENT ASSOCIATES, LTD.                                                                    TX
APARTMENT CCG 17, L.L.C.                                                                      SC
APARTMENT CCG 17, L.P.                                                                        CA
APARTMENT CREEK 17A LLC                                                                       CO
APARTMENT LODGE 17A LLC                                                                       CO
APOLLO-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                  MD
APPLE RIDGE SINGLE FAMILY HOMES LIMITED PARTNERSHIP                                           KY
APPLE TREE ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP                                           ID
ARC II/AREMCO PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP                                CA
ARCHERS GREEN LIMITED PARTNERSHIP                                                             VA
ARISTOCRAT MANOR, LTD.                                                                        AR
ARKANSAS CITY APARTMENTS, LIMITED PARTNERSHIP                                                 AR
ARLINGTON SENIOR HOUSING, L.P.                                                                TX
ARMITAGE COMMONS ASSOCIATES                                                                   IL
ARROWSMITH, LTD.                                                                              TX
ARVADA HOUSE PRESERVATION LIMITED PARTNERSHIP                                                 CO
ASHLAND MANOR LIMITED PARTNERSHIP                                                             OH
ASPEN POINT, L.P.                                                                             DE
ASPEN-STRATFORD APARTMENT COMPANY C.                                                          NJ
ASPEN-STRATFORD APARTMENTS COMPANY B                                                          NJ
ATHENS GARDENS, LTD.                                                                          OH
ATHENS STATION, LTD.                                                                          OH
ATLANTA ASSOCIATES LIMITED PARTNERSHIP                                                        MA
ATLANTIC IX, L.L.C.                                                                           MI
ATLANTIC PINES APARTMENTS, LTD.                                                               FL
ATRIUM VILLAGE ASSOCIATES                                                                     IL
ATRIUMS OF PLANTATION JV GP, LLC                                                              DE
ATRIUMS OF PLANTATION JV, L.P.                                                                DE
AVON DEVELOPMENT COMPANY                                                                      PA
AVONDALE SIESTA POINTE APARTMENTS LIMITED PARTNERSHIP                                         AZ
AZALEA COURT INVESTMENT GROUP, BRENTWOOD LIMITED PARTNERSHIP NO. 2                            AL





                                                                                           
BAISLEY PARK ASSOCIATES LIMITED PARTNERSHIP                                                   NY
BALDWIN COUNTY HOUSING, LTD.                                                                  AL
BALDWIN OAKS ELDERLY, LTD.                                                                    NJ
BALDWIN TOWERS ASSOCIATES                                                                     PA
BANGOR HOUSE PROPRIETARY LIMITED PARTNERSHIP                                                  ME
BANNEKER, BENJAMIN PLAZA ASSOCIATES                                                           PA
BANNOCK ARMS SECOND LIMITED PARTNERSHIP                                                       CA
BARNESBORO ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP                                     PA
BARNETT PLAZA, LTD.                                                                           OH
BAY PARC PLAZA APARTMENTS, L.P.                                                               DE
BAYBERRY HILL, L.L.C.                                                                         DE
BAYHEAD VILLAGE ASSOCIATES, L.P.                                                              IN
BAYVIEW HUNTERS POINT APARTMENTS, L.P.                                                        CA
BAYVIEW PRESERVATION, L.P.                                                                    CA
BEACH-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                   MD
BEACON HILL PRESERVATION LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP             MI
BEDFORD HOUSE, LTD.                                                                           OH
BELLA GRANDE, LTD.                                                                            FL
BELLAIR MANOR, LTD.                                                                           OH
BELLERIVE ASSOCIATES LIMITED PARTNERSHIP                                                      MO
BELLEVILLE MANOR APARTMENTS, LTD.                                                             KY
BELLS BAY, L.P.                                                                               SC
BELMONT 189 ASSOCIATES                                                                        NY
BELOIT MATURE ADULT HOUSING, L.L.C.                                                           WI
BENSALEM GARDEN ASSOCIATES LIMITED PARTNERSHIP                                                PA
BENT TREE II-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                            IN
BENT TREE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               IN
BEREA SINGLE FAMILY HOMES, LTD.                                                               KY
BERKLEY LIMITED PARTNERSHIP                                                                   VA
BETHANY APARTMENTS LIMITED PARTNERSHIP                                                        AZ
BETHEL COLUMBUS CORPORATION                                                                   MD
BETHEL COLUMBUS-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                         MD
BETHEL TOWERS LIMITED DIVIDEND HOUSING ASSOCIATION                                            MI
BETHLEHEM DEVELOPMENT COMPANY                                                                 PA
BETTER HOUSING ASSOCIATES, LIMITED PARTNERSHIP                                                CT
BEVILLE-ISLAND CLUB APARTMENTS PARTNERS, L.P.                                                 DE
BEXLEY HOUSE GP, L.L.C.                                                                       SC
BEXLEY HOUSE, L.P.                                                                            DE
BIG WALNUT, L.P.                                                                              DE
BILTMORE APARTMENTS, LTD.                                                                     OH
BIRCH MANOR APARTMENTS                                                                        OH
BIRCH MANOR APARTMENTS - PHASE II                                                             OH
BIRCH MANOR APARTMENTS, PHASE 1 LTD.                                                          OH
BIRCH MANOR APARTMENTS, PHASE II LTD.                                                         OH
BIRCHFIELD ASSOCIATES                                                                         PA
BLAKEWOOD PROPERTIES ASSOCIATES                                                               GA
BLANCHARD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                           WA
BLOOMSBURG ELDERLY ASSOCIATES                                                                 PA
BLUE ASH-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                MD
BLUEWATER LIMITED DIVIDEND HOUSING ASSOCIATION                                                MI
BOLTON NORTH PRESERVATION LIMITED PARTNERSHIP                                                 DE
BRANDEMERE-REO, L.P.                                                                          TX
BRANDERMILL-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                             MD
BRANDON-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
BRANFORD DEVELOPMENT ASSOCIATES LIMITED PARTNERSHIP                                           CT





                                                                                           
BRANT ROCK CONDOMINIUMS JV GP, LLC                                                            DE
BRANT ROCK CONDOMINIUMS JV, L.P.                                                              DE
BRIARCLIFFE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                             MI
BRIDGEWATER PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                                       TX
BRIGHTON APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                            NY
BRIGHTON CREST, L.P.                                                                          SC
BRIGHTON GP, L.L.C.                                                                           SC
BRIGHTON MEADOWS ASSOCIATES, AN INDIANA LIMITED PARTNERSHIP                                   IN
BRIGHTWOOD MANOR ASSOCIATES                                                                   PA
BRINTON MANOR NO. 1 ASSOCIATES                                                                PA
BRINTON TOWERS ASSOCIATES                                                                     PA
BRISTOL PARTNERS, L.P.                                                                        MO
BROAD RIVER PROPERTIES, L.L.C.                                                                DE
BROADMOOR APARTMENTS ASSOCIATES LTD. PARTNERSHIP                                              SC
BROADMOOR AT CHELSEA ACQUISITION, L.P.                                                        MO
BROADWAY ASSOCIATES                                                                           RI
BROADWAY GLEN ASSOCIATES                                                                      MA
BROOK RUN ASSOCIATES, L.P.                                                                    IL
BROOKSIDE APARTMENTS ASSOCIATES                                                               PA
BROOKWOOD LIMITED PARTNERSHIP                                                                 IL
BROWN BUILDING DEVELOPMENT L.L.C.                                                             IL
BRYDEN HOUSE LIMITED PARTNERSHIP                                                              OH
BUCKHANNON MANOR ASSOCIATES LIMITED PARTNERSHIP                                               WV
BUFFALO VILLAGE ASSOCIATES LIMITED PARTNERSHIP                                                NY
BURKE II - OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              VA
BURKE-OXFORD ASSOCIATES, A LIMITED PARTNERSHIP                                                VA
BURKSHIRE COMMONS APARTMENTS PARTNERS, L.P.                                                   DE
BURLINGTON HOTEL BUILDING, LTD., LLLP                                                         CO
BURLINGTON RIVER APARTMENTS, LIMITED PARTNERSHIP                                              IA
BURNHAM GEREL                                                                                 IL
BURNSVILLE APARTMENTS LIMITED PARTNERSHIP                                                     MN
BUTTERNUT CREEK ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION                               MI

BUTTERNUT CREEK PRESERVATION LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP         MI
BUYERS ACCESS LLC                                                                             DE
BW OPERATING COMPANY, L.L.C.                                                                  MA
CACHE CREEK PARTNERS, L.P.                                                                    CA
CALHOUN BUILDERS, INC. D/B/A PATMAN SWITCH ASSOCIATES, A LOUISIANA PARTNERSHIP IN COMMENDAM   LA
CALIFORNIA SQUARE II LIMITED PARTNERSHIP                                                      KY
CALIFORNIA SQUARE LIMITED PARTNERSHIP                                                         KY
CALMARK HERITAGE PARK II LIMITED PARTNERSHIP                                                  CA
CALMARK INVESTORS, LTD., A CALIFORNIA LIMITED PARTNERSHIP                                     CA
CALMARK/FORT COLLINS, INC.                                                                    CA
CALMARK/FORT COLLINS, LTD.                                                                    CA
CALVERT CITY, LTD.                                                                            OH
CAMARILLO-ROSEWOOD ASSOCIATES LIMITED PARTNERSHIP                                             CA
CAMBRIDGE COURT APARTMENTS, L.P.                                                              SC
CAMBRIDGE HEIGHTS APARTMENTS LIMITED PARTNERSHIP                                              MS
CAMERON PARK VILLAGE LIMITED, A CALIFORNIA LIMITED PARTNERSHIP                                CA
CAMPBELL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP                                               DC
CANTERBURY GARDENS ASSOCIATES LIMITED PARTNERSHIP                                             MI
CANTERBURY GARDENS PRESERVATION LIMITED PARTNERSHIP                                           DE
CANTERBURY LIMITED PARTNERSHIP                                                                IN
CANTERBURY SERVICES LLC                                                                       DE





                                                                                           
CANYON SHADOWS, L.P.                                                                          CA
CAPITAL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP                                                WV
CAPITOL HILL ASSOCIATES                                                                       CO
CAPTIVA CLUB JV GP, LLC                                                                       DE
CAPTIVA CLUB JV, LLC                                                                          DE
CAROLINA ASSOCIATES LIMITED PARTNERSHIP                                                       WA
CARPENTER-OXFORD ASSOCIATES II LIMITED PARTNERSHIP                                            MD
CARPENTER-OXFORD, L.L.C.                                                                      MD
CARRIAGE APX, A MICHIGAN LIMITED PARTNERSHIP                                                  MI
CARRIAGE APX, INC.                                                                            MI
CARRIAGE HOUSE PRESERVATION, L.P.                                                             DE
CARROLLWOOD LAKESIDE NORTH PARTNERS, LTD.                                                     FL
CASA DE LAS HERMANITAS LIMITED PARTNERSHIP                                                    CA
CASA QUINTANA, LTD.                                                                           TX
CASDEN OFFICE HOLDINGS LLC                                                                    DE
CASDEN PROPERTIES LLC                                                                         DE
CASSADY VILLAGE APARTMENTS, LTD.                                                              OH
CASSELBERRY INVESTORS, L.L.C.                                                                 MD
CASSELBERRY-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                             MD
CASTLE PARK ASSOCIATES LIMITED PARTNERSHIP                                                    MO
CASTLE ROCK JOINT VENTURE                                                                     TX
CASTLEWOOD ASSOCIATES, L.P.                                                                   IA
CAYUGA VILLAGE ASSOCIATES LIMITED PARTNERSHIP                                                 NY
CCIP KNOLLS, L.L.C.                                                                           DE
CCIP LOFT, L.L.C.                                                                             DE
CCIP PALM LAKE, L.L.C.                                                                        DE
CCIP PLANTATION GARDENS, L.L.C.                                                               DE
CCIP REGENCY OAKS, L.L.C.                                                                     DE
CCIP SOCIETY PARK EAST, L.L.C.                                                                DE
CCIP STERLING, L.L.C.                                                                         DE
CCIP STERLING, L.P.                                                                           PA
CCIP/2 HIGHCREST, L.L.C.                                                                      DE
CCIP/2 VILLAGE BROOKE, L.L.C.                                                                 DE
CCIP/2 WINDEMERE, L.L.C.                                                                      DE
CCIP/2 WINDEMERE, L.P.                                                                        DE
CCIP/3 SANDPIPER, LLC                                                                         DE
CCIP/3 WILLIAMSBURG MANOR, LLC                                                                DE
CCP IV ARBOURS OF HERMITAGE, LLC                                                              DE
CCP IV ASSOCIATES, LTD.                                                                       TX
CCP IV KNOLLWOOD, LLC                                                                         DE
CCP/III VILLAGE GREEN GP, INC.                                                                SC
CCP/IV APARTMENTS GP, L.L.C.                                                                  SC
CCP/IV CITADEL GP, L.L.C.                                                                     SC
CCP/IV RESIDENTIAL GP, L.L.C.                                                                 SC
CDLH AFFORDABLE, L.P.                                                                         CA
CEDAR TERRACE APARTMENTS, LTD.                                                                AL
CENTER CITY ASSOCIATES                                                                        PA
CENTER SQUARE ASSOCIATES                                                                      PA
CENTRAL PARK TOWERS II LIMITED PARTNERSHIP                                                    KS
CENTRAL PARK TOWERS LIMITED PARTNERSHIP                                                       KS
CENTRAL STATION LIMITED PARTNERSHIP                                                           TN
CENTRAL STROUD, LIMITED PARTNERSHIP                                                           FL
CENTRAL WOODLAWN LIMITED PARTNERSHIP                                                          IL
CENTRAL WOODLAWN REHABILITATION JOINT VENTURE                                                 IL
CENTURY LAKESIDE PLACE, L.P.                                                                  TX





                                                                                           
CENTURY PENSION INCOME FUND XXIV, A CALIFORNIA LIMITED PARTNERSHIP                            CA
CENTURY PROPERTIES FUND XIV L.P.                                                              CA
CENTURY PROPERTIES FUND XIX, LP                                                               DE
CENTURY PROPERTIES FUND XV                                                                    CA
CENTURY PROPERTIES FUND XVI                                                                   CA
CENTURY PROPERTIES FUND XVII, LP                                                              DE
CENTURY PROPERTIES GROWTH FUND XXII, LP                                                       DE
CENTURY STONEY GREENS, INC.                                                                   CA
CENTURY SUN RIVER, LIMITED PARTNERSHIP                                                        AZ
CENTURY TOWER APARTMENTS, L.P.                                                                MO
CHA PROPERTIES, INC.                                                                          DE
CHANDLER COMMONWEALTH LIMITED PARTNERSHIP                                                     AZ
CHANDLER PROPERTY DEVELOPMENT ASSOCIATES LIMITED PARTNERSHIP                                  AZ
CHANTILLY PARTNERS LIMITED PARTNERSHIP                                                        VA
CHAPEL HOUSING LIMITED PARTNERSHIP                                                            MD
CHARLES STREET ASSOCIATES LIMITED PARTNERSHIP                                                 CT
CHARLESTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              MD
CHARLTON HOUSING ASSOCIATES LIMITED PARTNERSHIP                                               MA
CHARNEY ASSOCIATES LIMITED  PARTNERSHIP                                                       WA
CHATEAU FOGHORN LIMITED PARTNERSHIP                                                           MD
CHELSEA RENAISSANCE L.P.                                                                      KS
CHERRYWOOD ASSOCIATES LIMITED PARTNERSHIP                                                     ID
CHESAPEAKE APARTMENTS JV GP, LLC                                                              DE
CHESAPEAKE APARTMENTS JV, L.P.                                                                DE
CHESAPEAKE-OXFORD COUNTY ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                           MD
CHESTNUT HILL ASSOCIATES LIMITED PARTNERSHIP                                                  DE
CHESWICK-OXFORD ASSOCIATES, L.P.                                                              IN
CHICKASAW-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               MD
CHICO GARDENS LIMITED PARTNERSHIP                                                             CA
CHILDRESS MANOR APARTMENTS                                                                    TX
CHIMNEYTOP-OXFORD ASSOCIATES L.P.                                                             IN
CHURCH STREET ASSOCIATES LIMITED PARTNERSHIP                                                  IL
CHURCHVIEW GARDENS LIMITED PARTNERSHIP                                                        PA
CIDER MILL ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP                                     PA
CIMARRON ACQUISITION, L.P.                                                                    MO
CITRUS GROVE JV GP, LLC                                                                       DE
CITRUS GROVE JV, L.P.                                                                         DE
CITRUS SUNSET JV GP, LLC                                                                      DE
CITRUS SUNSET JV, LLC                                                                         DE
CITY HEIGHTS DEVELOPMENT COMPANY                                                              PA
CITY LINE ASSOCIATES LIMITED PARTNERSHIP                                                      VA
CITY TERRACE ASSOCIATES LIMITED PARTNERSHIP                                                   NY
CIVIC HOUSING ASSOCIATES I                                                                    OH
CIVIC HOUSING ASSOCIATES II                                                                   OH
CK SERVICES, INC.                                                                             DE
CK-GP II, INC.                                                                                DE
CK-LP II, INC.                                                                                DE
CLARKE COURT, LLC                                                                             WA
CLARKSDALE COMMUNITY HOUSING GROUP, LTD., A MISSISSIPPI LIMITED PARTNERSHIP                   MS
CLARKWOOD APARTMENTS                                                                          OH
CLARKWOOD APARTMENTS                                                                          OH
CLARKWOOD APARTMENTS, LIMITED PARTNERSHIP - PHASE I                                           OH
CLARKWOOD APARTMENTS, LIMITED PARTNERSHIP - PHASE II                                          OH
CLAYTON ASSOCIATES LIMITED PARTNERSHIP                                                        WA
CLEAR LAKE LAND PARTNERS, LTD.                                                                TX





                                                                                           
CLIFFS APARTMENTS, L.P.                                                                       SC
CLOVERLANE FOUR CORPORATION                                                                   MD
CLOVERLANE FOUR-OXFORD LIMITED PARTNERSHIP                                                    MD
CLOVERLANE III CORPORATION                                                                    MD
CLOVERLANE III-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                          MD
CLUB APARTMENT ASSOCIATES LIMITED PARTNERSHIP                                                 NC
C-O CORPORATION                                                                               MD
COATESVILLE TOWERS                                                                            PA
COBBLESTONE CORNERS, L.P.                                                                     TN
COES POND LIMITED PARTNERSHIP                                                                 MA
COLCHESTER STAGE II COMPANY                                                                   MI
COLD SPRING SINGLE FAMILY HOMES, LTD.                                                         KY
COLLEGE OAKS PARK, L.P.                                                                       IL
COLLEGE PARK APARTMENTS, A LIMITED PARTNERSHIP                                                PA
COLLEGE TRACE APARTMENTS, LTD.                                                                FL
COLONY HOUSE APARTMENTS, LTD.                                                                 CA
COLUMBUS III-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                            MD
COLUMBUS JUNCTION PARK, LIMITED PARTNERSHIP                                                   IA
COMBINED PROPERTIES LIMITED PARTNERSHIP                                                       WA
COMFED QUALIFIED HOUSING LIMITED PARTNERS XII, A NEBRASKA LIMITED PARTNERSHIP                 NE
COMMUNITY CIRCLE II, LTD.                                                                     OH
COMMUNITY CIRCLE, LTD.                                                                        OH
COMMUNITY DEVELOPERS OF PRINCEVILLE LIMITED PARTNERSHIP                                       NC
CONCAP CCP/IV RIVER'S EDGE PROPERTIES, INC.                                                   TX
CONCAP CITADEL ASSOCIATES, LTD.                                                               TX
CONCAP EQUITIES, INC.                                                                         DE
CONCAP HOLDINGS, INC.                                                                         TX
CONCAP RIVER'S EDGE ASSOCIATES, LTD.                                                          TX
CONCAP VILLAGE GREEN ASSOCIATES, LTD.                                                         TX
CONGRESS REALTY COMPANIES LIMITED PARTNERSHIP                                                 MA
CONGRESS REALTY CORP.                                                                         MA
CONIFER MEDFORD                                                                               OR
CONNECTICUT COLONY ASSOCIATES LIMITED PARTNERSHIP                                             GA
CONSOLIDATED CAPITAL GROWTH FUND                                                              CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES, LP                                             DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES, LP SERIES A                                    DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES, LP SERIES B                                    DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES, LP SERIES C                                    DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2, LP                                           DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2, LP SERIES A                                  DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/3, LP                                           DE
CONSOLIDATED CAPITAL PROPERTIES III                                                           CA
CONSOLIDATED CAPITAL PROPERTIES IV, LP                                                        DE
CONTINENTAL APARTMENTS                                                                        MI
CONTINENTAL PLAZA ASSOCIATES                                                                  IL
CONTINENTAL PLAZA LIMITED PARTNERSHIP                                                         IL
COOPER RIVER PROPERTIES, L.L.C.                                                               DE
COOPER'S POINTE CPGF 22, L.P.                                                                 DE
COPPER CHASE APARTMENTS JV GP, LLC                                                            DE
COPPER CHASE APARTMENTS JV, L.P.                                                              DE
COPPER CHASE PARTNERS L.P.                                                                    IL
COPPER MILL CPGF 22, L.P.                                                                     DE
COPPERFIELD APARTMENTS JV GP, LLC                                                             DE
COPPERFIELD APARTMENTS JV, L.P.                                                               TX
COPPERWOOD PRESERVATION, LP                                                                   TX





                                                                                           
CORINTH SQUARE ASSOCIATES                                                                     KS
COUCH-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                   MD
COUCH-OXFORD, L.L.C.                                                                          MD
COUNTRY CLUB WOODS, AFFORDABLE HOMES, LTD.                                                    FL
COUNTRYSIDE NORTH AMERICAN PARTNERS, L.P.                                                     NJ
COUNTRYVIEW ESTATES I, L.P.                                                                   MO
COURTS OF CICERO II L.P.                                                                      IL
COURTYARD-OXFORD ASSOCIATES L.P.                                                              IN
COVENTRY SQUARE APARTMENTS JV GP, LLC                                                         DE
COVENTRY SQUARE APARTMENTS JV, L.P.                                                           TX
CPF 16 WOODS OF INVERNESS GP, L.L.C.                                                          SC
CPF XIV/SUN RIVER, INC.                                                                       AZ
CPF XV/LAKESIDE PLACE, INC.                                                                   TX
CPGF 22 COOPER'S POINTE GP, L.L.C.                                                            SC
CPGF 22 COPPER MILL GP, L.L.C.                                                                SC
CPGF 22 HAMPTON GREENS GP, L.L.C.                                                             SC
CPGF 22 WOOD CREEK GP, L.L.C.                                                                 SC
CRAGIN SERVICE CORPORATION                                                                    IL
CRC CONGRESS REALTY CORP.                                                                     MA
CREEKSIDE GARDENS INVESTMENT COMPANY                                                          CO
CREEKSIDE INVESTMENT COMPANY                                                                  ID
CREEKVIEW ASSOCIATES                                                                          PA
CREEKWOOD APARTMENTS, LTD.                                                                    AL
CREEKWOOD ASSOCIATES, L.P.                                                                    MO
CREVENNA OAKS PRESERVATION, L.P.                                                              DE
CROCKETT MANOR APARTMENTS, A LIMITED PARTNERSHIP                                              TN
CROSSINGS OF BELLEVUE JV GP, LLC                                                              DE
CROSSINGS OF BELLEVUE JV, L.P.                                                                DE
CROWS NEST PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                                        TX
CRYAR HOMES, LIMITED PARTNERSHIP                                                              AL
CRYSTAL SPRINGS ASSOCIATES                                                                    WA
CUMBERLAND COURT ASSOCIATES                                                                   PA
CUMMINGS MILL, LLC                                                                            ME
CYPRESS LANDING ASSOCIATES                                                                    IL
CYPRESS LANDING LIMITED PARTNERSHIP                                                           IL
D & B HOUSING OPPORTUNITIES LIMITED PARTNERSHIP IV                                            MO
DALLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                  MD
DAMEN COURT ASSOCIATES LIMITED PARTNERSHIP                                                    IL
DARBY TOWNHOUSES ASSOCIATES                                                                   PA
DARBY TOWNHOUSES LIMITED PARTNERSHIP                                                          PA
DARBY TOWNHOUSES PRESERVATION GENERAL PARTNER, L.L.C.                                         DE
DARBY TOWNHOUSES PRESERVATION, LP                                                             PA
DAVIDSON DIVERSIFIED PROPERTIES, INC.                                                         TN
DAVIDSON DIVERSIFIED REAL ESTATE I, L.P.                                                      DE
DAVIDSON DIVERSIFIED REAL ESTATE II, L.P.                                                     DE
DAVIDSON DIVERSIFIED REAL ESTATE III, L.P.                                                    DE
DAVIDSON GP, L.L.C.                                                                           SC
DAVIDSON GROWTH PLUS GP CORPORATION                                                           DE
DAVIDSON GROWTH PLUS GP LIMITED PARTNERSHIP                                                   DE
DAVIDSON GROWTH PLUS, L.P.                                                                    DE
DAVIDSON III GP LIMITED PARTNERSHIP                                                           SC
DAVIDSON INCOME REAL ESTATE, L.P.                                                             DE
DAVIDSON PROPERTIES, INC.                                                                     TN
DAWSON SPRINGS, LTD.                                                                          OH
DAYTON III CORPORATION                                                                        MD





                                                                                           
DAYTON III-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              MD
DAYTONA VILLAGE, LTD                                                                          OH
DBL PROPERTIES CORPORATION                                                                    NY
DECATUR MEADOWS HOUSING PARTNERS, L.P.                                                        MS
DEERCROSS-OXFORD ASSOCIATES, L.P.                                                             IN
DEL MORAL LIMITED PARTNERSHIP                                                                 AZ
DELAVAN MATURE ADULT HOUSING, L.L.C.                                                          WI
DELCAR-S, LTD.                                                                                TX
DELHAVEN MANOR, LTD.                                                                          MS
DELPHIA HOUSE ASSOCIATES                                                                      PA
DELTA SQUARE-OXFORD LIMITED PARTNERSHIP                                                       MD
DELTA SQUARE-OXFORD, L.L.C.                                                                   MD
DENNY PLACE LIMITED PARTNERSHIP                                                               CA
DESHLER APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                             NY
DFW APARTMENT INVESTORS LIMITED PARTNERSHIP                                                   DE
DFW RESIDENTIAL INVESTORS LIMITED PARTNERSHIP                                                 DE
DGP VILLAGE GP, LLC                                                                           DE
DGP VILLAGE LAND, LLC                                                                         DE
DGP VILLAGE, L.P.                                                                             DE
DILLON PLACE ASSOCIATES LIMITED PARTNERSHIP                                                   CT
DIP LIMITED PARTNERSHIP                                                                       VA
DIP LIMITED PARTNERSHIP II                                                                    VA
DISCOVERY LIMITED PARTNERSHIP                                                                 MD
DIVERSIFIED EQUITIES, LIMITED                                                                 TN
DIXON RIVER APARTMENTS, L.P.                                                                  IL
D-O ASSOCIATES, L.L.C.                                                                        MD
D-O CORPORATION                                                                               MD
DORAL GARDEN ASSOCIATES                                                                       PA
DORAL LIMITED PARTNERSHIP                                                                     PA
DOUGLAS STREET LANDINGS, LTD.                                                                 TX
DOYLE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION                                         MI
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES II LIMITED PARTNERSHIP                          NY
DRUID HILLS APARTMENTS LIMITED PARTNERSHIP                                                    SC
DUKE MANOR ASSOCIATES                                                                         PA
DUQUESNE ASSOCIATES NO. 1                                                                     PA
EAST HAVEN REAL ESTATE ASSOCIATES LIMITED PARTNERSHIP                                         MA
EAST WINDSOR 255 LIMITED PARTNERSHIP                                                          DE
EAST WINDSOR 255, INC.                                                                        DE
EASTGATE APARTMENTS, A LIMITED PARTNERSHIP                                                    IA
EASTRIDGE APARTMENTS A LIMITED PARTNERSHIP                                                    PA
EASTRIDGE ASSOCIATES                                                                          PA
ECO VILLAGE, LTD                                                                              OH
EDGEWOOD ASSOCIATES                                                                           WA
EDGEWOOD HOUSING ASSOCIATES, L.P.                                                             GA
EDGEWOOD, A LIMITED PARTNERSHIP                                                               AR
EL CAZADOR LIMITED PARTNERSHIP                                                                CA
EL CORONADO APTS., LTD.                                                                       TX
ELDERLY DEVELOPMENT WESTMINSTER, A CALIFORNIA LIMITED PARTNERSHIP                             CA
ELDERLY HOUSING ASSOCIATES LIMITED PARTNERSHIP                                                MD
ELKHART TOWN AND COUNTRY LIMITED PARTNERSHIP                                                  IN
ELM GREEN APARTMENTS LIMITED PARTNERSHIP                                                      NC
ELMS COMMON ASSOCIATES                                                                        CT
EMPORIA LIMITED                                                                               VA
ENGLISH MANOR JOINT VENTURE                                                                   TX
EUSTIS APARTMENTS, LTD.                                                                       FL





                                                                                           
EVANGELINE VILLAGE APARTMENTS A LOUISIANA PARTNERSHIP IN COMMENDAM                            LA
EVANSVILLE SENIOR HOUSING LIMITED PARTNERSHIP                                                 WI
EVEREST INVESTORS 5, LLC                                                                      CA
EVEREST WINGFIELD, L.P.                                                                       KS
EVERETT SQUARE PLAZA ASSOCIATES                                                               MA
EVERGREEN CLUB LIMITED PARTNERSHIP                                                            MA
FAIR FOREST IV LIMITED PARTNERSHIP                                                            NC
FAIR OAK ESTATES, LTD.                                                                        FL
FAIRBURN AND GORDON ASSOCIATES II LIMITED PARTNERSHIP                                         GA
FAIRBURN AND GORDON ASSOCIATES LIMITED PARTNERSHIP                                            GA
FAIRFIELD ONE-OXFORD LIMITED PARTNERSHIP                                                      MD
FAIRLAWN GREEN ACQUISITION, L.P.                                                              KS
FAIRMONT #1 LIMITED PARTNERSHIP                                                               DC
FAIRMONT #2 LIMITED PARTNERSHIP                                                               DC
FAIRMONT HILLS APARTMENTS LIMITED PARTNERSHIP                                                 WV
FAIRWIND ASSOCIATES, LTD.                                                                     WA
FAIRWOOD ASSOCIATES                                                                           CA
FARMINGDALE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                             IL
FAYETTE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
FAYETTE-OXFORD CORPORATION                                                                    MD
FERNWOOD LTD., LIMITED PARTNERSHIP                                                            MA
FIELD ASSOCIATES                                                                              RI
FILLMORE PLACE APARTMENTS LIMITED PARTNERSHIP                                                 AZ
FINLAY INTERESTS 2, LTD.                                                                      FL
FINLAY INTERESTS MT 2, LTD.                                                                   FL
FIRST ALEXANDRIA ASSOCIATES LIMITED PARTNERSHIP                                               VA
FIRST WINTHROP CORPORATION                                                                    DE
FISH CREEK PLAZA, LTD                                                                         OH
FISHERMAN'S LANDING APARTMENTS LIMITED PARTNERSHIP                                            FL
FISHERMAN'S LANDING JV GP, LLC                                                                DE
FISHERMAN'S LANDING JV, L.P.                                                                  DE
FISHERMAN'S VILLAGE-OXFORD ASSOCIATES, L.P.                                                   IN
FISHERMAN'S WHARF PARTNERS, A TEXAS LIMITED PARTNERSHIP                                       TX
FISHWIND CORPORATION                                                                          MD
FMI LIMITED PARTNERSHIP                                                                       PA
FONDREN COURT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                                     TX
FOOTHILL CHIMNEY ASSOCIATES LIMITED PARTNERSHIP                                               GA
FOREST GARDENS ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                     MD
FOREST PARK SOUTH, LTD.                                                                       FL
FORT CARSON ASSOCIATES LIMITED PARTNERSHIP                                                    CO
FORT COLLINS COMPANY, LTD., A CALIFORNIA LIMITED PARTNERSHIP                                  CA
FOUNTAIN PLACE PRESERVATION, L.P.                                                             DE
FOUNTAIN PLACE-OXFORD ASSOCIATES, L.P.                                                        IN
FOUR QUARTERS HABITAT APARTMENTS ASSOCIATES, LTD.                                             FL
FOURTH STREET APARTMENT INVESTORS, A CALIFORNIA LIMITED PARTNERSHIP                           CA
FOX ASSOCIATES '84                                                                            CA
FOX CAPITAL MANAGEMENT CORPORATION                                                            CA
FOX PARTNERS                                                                                  CA
FOX PARTNERS II                                                                               CA
FOX PARTNERS III                                                                              CA
FOX PARTNERS IV                                                                               CA
FOX PARTNERS VIII                                                                             CA
FOX REALTY INVESTORS                                                                          CA
FOX RIDGE ASSOCIATES                                                                          WV
FOX RUN AP XI, L.P.                                                                           SC





                                                                                           
FOX RUN APARTMENTS, LTD.                                                                      TX
FOX STRATEGIC HOUSING INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP                       CA
FOX VALLEY TWO-OXFORD LIMITED PARTNERSHIP                                                     MD
FOX VALLEY-OXFORD LIMITED PARTNERSHIP                                                         MD
FOXFIRE ASSOCIATES LIMITED PARTNERSHIP                                                        SC
FOXFIRE LIMITED DIVIDEND HOUSING ASSOCIATION                                                  MI
FRANKLIN CHANDLER ASSOCIATES                                                                  PA
FRANKLIN EAGLE ROCK ASSOCIATES                                                                PA
FRANKLIN NEW YORK AVENUE ASSOCIATES                                                           PA
FRANKLIN PARK LIMITED PARTNERSHIP                                                             PA
FRANKLIN PHEASANT RIDGE ASSOCIATES                                                            PA
FRANKLIN SQUARE SCHOOL ASSOCIATES LIMITED PARTNERSHIP                                         MD
FRANKLIN WOODS ASSOCIATES                                                                     PA
FRANKLIN WOODS LTD                                                                            OH
FREEMAN EQUITIES, LIMITED                                                                     TN
FRENCH EMBASSY ASSOCIATES, L.P.                                                               MO
FRIENDSET HOUSING COMPANY LIMITED PARTNERSHIP                                                 NY
FRIENDSHIP VILLAGE LIMITED PARTNERSHIP                                                        VA
FRIO HOUSING, LTD.                                                                            TX
FRP LIMITED PARTNERSHIP                                                                       PA
G.P. MUNICIPAL HOLDINGS, L.L.C.                                                               DE
GADSDEN TOWERS, LTD.                                                                          AL
GALLATIN ASSOCIATES                                                                           PA
GALLERIA PARK ASSOCIATES LIMITED PARTNERSHIP                                                  MA
GARDEN COURT ASSOCIATES                                                                       CA
GATE MANOR APARTMENTS, LTD., A TENNESSEE LIMITED PARTNERSHIP                                  TN
GATEWAY-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
GC SOUTHEAST PARTNERS, L.P.                                                                   DE
GEORGETOWN 20Y APARTMENTS, L.L.C.                                                             DE
GEORGETOWN MANAGEMENT, INC.                                                                   CA
GEORGETOWN WOODS LAND DEVELOPMENT, LP                                                         IN
GEORGETOWN WOODS SENIOR APARTMENTS, L.P.                                                      IN
GERMANTOWN, A LIMITED PARTNERSHIP                                                             AR
GIFFORD GROVES, LTD.                                                                          FL
GLENARK ASSOCIATES LIMITED PARTNERSHIP                                                        RI
GLENBROOK LIMITED PARTNERSHIP                                                                 MA
GLENDALE TERRACE LIMITED PARTNERSHIP                                                          SC
GLENOAKS TOWNHOMES LIMITED PARTNERSHIP                                                        CA
GLENWOOD-OXFORD HOUSING ASSOCIATION LIMITED PARTNERSHIP                                       IN
GOLDEN OAK VILLAGE LIMITED PARTNERSHIP                                                        IN
GOLER METROPOLITAN APARTMENTS LIMITED PARTNERSHIP                                             NC
GOOSE HOLLOW VILLAGE LIMITED PARTNERSHIP                                                      OR
GOTHAM APARTMENTS, LIMITED PARTNERSHIP                                                        MO
GOVERNORS PARK APARTMENTS VII LIMITED PARTNERSHIP                                             SC
GP REAL ESTATE SERVICES II INC.                                                               DE
GP SERVICES II, INC.                                                                          SC
GP SERVICES XV, INC.                                                                          SC
GP-OP PROPERTY MANAGEMENT, LLC                                                                DE
GRAND MEADOWS II LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP                      MI
GRAND PLAZA PRESERVATION GP, LLC                                                              DE
GRAND PLAZA PRESERVATION, L.P.                                                                CA
GRANDVIEW PLACE LIMITED PARTNERSHIP                                                           MT
GRANITE HEIGHTS, L.P.                                                                         TN
GRANT-KO ENTERPRISES A LIMITED PARTNERSHIP                                                    WI
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP                                                    NV





                                                                                           
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, II                                                NV
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, IV                                                NV
GREATER HARTFORD ASSOCIATES LIMITED PARTNERSHIP                                               CT
GREATER MESA PROPERTY ASSOCIATES LIMITED PARTNERSHIP                                          AZ
GREENBRIAR PRESERVATION, L.P.                                                                 DE
GREENBRIAR-OXFORD ASSOCIATES L.P.                                                             IN
GREENFAIR TOWER II CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP           CA
GREENFAIR-DCW CALIFORNIA LIMITED  PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP               CA
GREEN-KO ENTERPRISES OF BARNEVELD, WISCONSIN A LIMITED PARTNERSHIP                            WI
GREENTREE ASSOCIATES                                                                          IL
GREENWOOD VILLA APARTMENTS,  LTD.                                                             KY
GRIMES PARK APARTMENTS, LIMITED PARTNERSHIP                                                   IA
GRINNELL PARK APARTMENTS, LIMITED PARTNERSHIP                                                 IA
GROSVENOR HOUSE ASSOCIATES LIMITED PARTNERSHIP                                                MD
GROVE PARK VILLAS, LTD.                                                                       FL
GSSW-REO DALLAS, L.P.                                                                         TX
GSSW-REO PEBBLE CREEK, L.P.                                                                   TX
GSSW-REO TIMBERLINE LIMITED PARTNERSHIP                                                       TX
GULF COAST HOLDINGS, LTD.                                                                     AL
GULF COAST PARTNERS, LTD.                                                                     CA
GULFPORT APARTMENTS, LTD., LIMITED PARTNERSHIP                                                MS
GULFPORT ASSOCIATES                                                                           WA
GWYNED PARTNERS LIMITED PARTNERSHIP                                                           PA
H.R.H. PROPERTIES I, LTD.                                                                     OH
HAINES ASSOCIATES LIMITED PARTNERSHIP                                                         WA
HALLS MILL, LTD.                                                                              AL
HAMLIN ESTATES LIMITED PARTNERSHIP                                                            CA
HAMMOND HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM                           LA
HAMPSHIRE HOUSE APARTMENTS, LTD.                                                              OH
HAMPTON HILL APARTMENTS JV GP, LLC                                                            DE
HAMPTON HILL APARTMENTS JV, L.P.                                                              TX
HARDIN HAMMOCK ESTATES ASSOCIATES, LTD.                                                       FL
HARLAN ASSOCIATES, LTD.                                                                       MO
HAROLD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                              NY
HARRIS PARK LIMITED PARTNERSHIP                                                               NY
HARRISON SQUARE LIMITED PARTNERSHIP                                                           CT
HASTINGS PLACE APARTMENTS JV GP, LLC                                                          DE
HASTINGS PLACE APARTMENTS JV, L.P.                                                            TX
HATILLO HOUSING ASSOCIATES                                                                    MA
HAWTHORN VILLAGE I, L.P.                                                                      MO
HAWTHORNE PLAZA ASSOCIATES LIMITED PARTNERSHIP                                                MO
HC/OAC, L.L.C.                                                                                MD
HCW GENERAL PARTNER, LIMITED PARTNERSHIP                                                      TX
HCW PENSION REAL ESTATE FUND LIMITED PARTNERSHIP                                              MA
HEARTLAND PARK ELDERLY LIVING CENTER, L.P.                                                    IL
HEATHERWOOD-REO, L.P.                                                                         TX
HEMET ESTATES AFFORDABLE, L.P.                                                                CA
HENNA TOWNHOMES, LTD.                                                                         TX
HENRIETTA-OXFORD ASSOCIATES LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP               MD
HERITAGE EAGLE VILLAS, LTD.                                                                   CO
HERITAGE FOREST GROVE, LTD.                                                                   TX
HERITAGE HOLLYBROOK, LTD.                                                                     FL
HERITAGE PARK II INC.                                                                         DE
HERITAGE PARK INVESTORS, INC.                                                                 CA
HERITAGE PHOENIX, LTD.                                                                        FL





                                                                                           
HERITAGE SQUARE, LTD.                                                                         TX
HERITAGE VILLAGE BLACKSHEAR, L.P.                                                             GA
HERITAGE WILLOW GLEN, LTD.                                                                    TX
HHP L.P.                                                                                      DE
HIBBEN FERRY I APARTMENT PARTNERS, L.P.                                                       DE
HICKORY HEIGHTS APARTMENTS, A LIMITED PARTNERSHIP                                             SC
HICKORY HILL TOWNHOMES, LTD.                                                                  KY
HICKORY RIDGE ASSOCIATES, LTD.                                                                FL
HIGHLAND PARK PARTNERS                                                                        IL
HIGHLANDS VILLAGE II, LTD.                                                                    FL
HIGHLAWN PLACE LIMITED PARTNERSHIP                                                            WV
HIGHRIDGE ASSOCIATES, L.P.                                                                    DE
HILLCREST APARTMENTS L.L.C.                                                                   OH
HILLCRESTE PROPERTIES INC.                                                                    DE
HILLSBOROUGH-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                            MD
HILLSIDE VILLAGE ASSOCIATES                                                                   PA
HILLTOP APARTMENTS ASSOCIATES                                                                 PA
HILLTOP APARTMENTS,  PHASE II LIMITED PARTNERSHIP                                             MO
HILLTOP APARTMENTS, PHASE I LIMITED PARTNERSHIP                                               MO
HIMBOLA MANOR - PARTNERSHIP SERVICES, INC. LTD., A PARTNERSHIP                                LA
HINTON HOUSE ASSOCIATES LIMITED PARTNERSHIP                                                   WV
HISTORIC PROPERTIES INC.                                                                      DE
HIVIEW GARDENS DEVELOPMENT COMPANY                                                            PA
HMI PROPERTY MANAGEMENT (ARIZONA), INC.                                                       AZ
HMI PROPERTY MANAGEMENT, INC.                                                                 CT
HOLLIDAY ASSOCIATES LIMITED PARTNERSHIP                                                       DC
HOLLIDAYSBURG LIMITED PARTNERSHIP                                                             PA
HOLLOWS ASSOCIATES LIMITED PARTNERSHIP                                                        NY
HOLLY POINT ASSOCIATES, A KENTUCKY LIMITED PARTNERSHIP                                        KY
HOMECORP INVESTMENTS, LTD.                                                                    AL
HOPKINS VILLAGE PRESERVATION LIMITED PARTNERSHIP                                              DE
HOSPITALITY INNS JACKSONVILLE, LTD. II                                                        FL
HOSPITALITY INNS PENSACOLA, LTD.                                                              FL
HOSPITALITY INNS PENSACOLA, LTD. II                                                           FL
HOUSING ASSISTANCE OF MT. DORA, LTD.                                                          FL
HOUSING ASSISTANCE OF ORANGE CITY, LTD.                                                       FL
HOUSING ASSISTANCE OF SEBRING, LTD.                                                           FL
HOUSING ASSISTANCE OF VERO BEACH, LTD.                                                        FL
HOUSING ASSOCIATES LIMITED                                                                    CA
HOUSING PROGRAMS CORPORATION II                                                               DE
HOUSING PROGRAMS LIMITED, A CALIFORNIA LIMITED PARTNERSHIP                                    CA
HOUSING TECHNOLOGY ASSOCIATES                                                                 HI
HUDSON STREET APARTMENTS LIMITED PARTNERSHIP                                                  CA
HUDSON TERRACE ASSOCIATES LIMITED PARTNERSHIP                                                 NY
HUMMELSTOWN HOUSING ASSOCIATES                                                                PA
HUNT CLUB PARTNERS, L.L.C.                                                                    MD
HUNT CLUB/SADDLEBROOK L.L.C.                                                                  MD
HUNTERS CREEK JV GP, LLC                                                                      DE
HUNTERS CREEK JV, LLC                                                                         DE
HUNTERS GLEN AP XII LIMITED PARTNERSHIP                                                       SC
HUNTERS GLEN JV GP, LLC                                                                       DE
HUNTERS GLEN JV, L.P.                                                                         DE
HUNTERS GLEN PHASE V GP, L.L.C.                                                               SC
HUNTINGTON HACIENDA ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP                              CA
HUNTSVILLE PROPERTIES LIMITED PARTNERSHIP                                                     GA





                                                                                           
HURBELL IV LTD.                                                                               AL
HYATTSVILLE HOUSING ASSOCIATES LIMITED PARTNERSHIP                                            MD
HYDE PARK APARTMENTS LIMITED PARTNERSHIP                                                      MO
IDA TOWER                                                                                     PA
IH, INC.                                                                                      DE
INDIO GARDENS AFFORDABLE, L.P.                                                                CA
INGRAM SQUARE APARTMENTS, LTD.                                                                TX
INGRAM SQUARE PRESERVATION, L.P.                                                              TX
INTEGRATED PROPERTIES, INC.                                                                   RI
INTOWN WEST ASSOCIATES LIMITED PARTNERSHIP                                                    CT
INWOOD COLONY, LTD.                                                                           TX
IPGP, INC.                                                                                    DE
IPLP ACQUISITION I LLC                                                                        DE
IPT I LLC                                                                                     DE
IRONMAN HOUSING ASSOCIATION                                                                   OK
ISLP, LIMITED PARTNERSHIP                                                                     DE
ISTC CORPORATION                                                                              DE
IVYWOOD APARTMENTS LIMITED PARNTERSHIP                                                        OH
J M PROPERTY INVESTORS 1984, L.P.                                                             DE
J M PROPERTY INVESTORS 1985, L.P.                                                             DE
J.W. ENGLISH SWISS VILLAGE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                        TX
JACARANDA-OXFORD LIMITED PARTNERSHIP                                                          MD
JACARANDA-OXFORD, L.L.C.                                                                      MD
JACOB'S LANDING, L.P.                                                                         MO
JACQUES-MILLER ASSOCIATES                                                                     TN
JAMES COURT ASSOCIATES                                                                        ID
JAMES-OXFORD LIMITED PARTNERSHIP                                                              MD
JAMESTOWN TERRACE LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP                       CA
JAMESTOWN VILLAGE ASSOCIATES                                                                  PA
JARDINES DE MAYAGUEZ  LIMITED PARTNERSHIP                                                     MD
JASPER COUNTY PROPERTIES, LTD.                                                                MI
JEFFERSON MEADOWS LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP                     MI
JENNY LIND HALL SECOND LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP                  CA
JFK ASSOCIATES LIMITED PARTNERSHIP                                                            NC
JMA EQUITIES, L.P.                                                                            DE
JOHNSTON SQUARE ASSOCIATES                                                                    MD
JOHNSTON SQUARE ASSOCIATES LIMITED PARTNERSHIP                                                MD
JUPITER-I, L.P.                                                                               DE
JUPITER-II, L.P.                                                                              DE
KALMIA APARTMENTS LIMITED PARTNERSHIP                                                         SC
KENDALL TOWNHOME INVESTORS, LTD.                                                              FL
KENNEDY BOULEVARD ASSOCIATES                                                                  PA
KENNEDY BOULEVARD ASSOCIATES II, L.P.                                                         PA
KENNEDY BOULEVARD ASSOCIATES III, L.P.                                                        PA
KENNEDY BOULEVARD ASSOCIATES IV, L.P.                                                         PA
KENNEDY BOULEVARD III GP, L.L.C.                                                              SC
KENOSHA GARDENS ASSOCIATES LIMITED PARTNERSHIP OF WISCONSIN                                   WI
KENTON DEVELOPMENT CO.                                                                        MO
KENTON VILLAGE, LTD.                                                                          OH
KENTUCKY MANOR APARTMENTS, LTD.                                                               KY
KENTUCKY RIVER APARTMENTS, LTD.                                                               KY
KENYON HOUSE CO.                                                                              WA
KING-BELL ASSOCIATES LIMITED PARTNERSHIP                                                      OR
KINGS ROW ASSOCIATES                                                                          NJ
KINGSTON GREENE ASSOCIATES LTD                                                                OH





                                                                                           
KINSEY-OXFORD ASSOCIATES, L.P.                                                                OH
KIRKMAN-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
KIRKWOOD HOUSE PRESERVATION LIMITED PARTNERSHIP                                               DE
KIWANIS MANOR, L.P.                                                                           IL
KOHLER GARDENS APARTMENTS                                                                     CA
KONA PLUS ASSOCIATES LIMITED PARTNERSHIP                                                      WA
L.M. ASSOCIATES LIMITED PARTNERSHIP                                                           OH
LA BROADCAST CENTER GP LLC                                                                    DE
LA BROADCAST CENTER QRS INC.                                                                  DE
LA CANYON TERRACE GP LLC                                                                      DE
LA CANYON TERRACE LP                                                                          DE
LA CANYON TERRACE QRS INC.                                                                    DE
LA CREEKSIDE GP LLC                                                                           DE
LA CREEKSIDE LP                                                                               DE
LA CREEKSIDE QRS INC.                                                                         DE
LA CRESCENT GARDENS GP LLC                                                                    DE
LA CRESCENT GARDENS LP                                                                        DE
LA CRESCENT GARDENS QRS INC.                                                                  DE
LA HILLCRESTE APARTMENTS LLC                                                                  DE
LA HILLCRESTE GP LLC                                                                          DE
LA HILLCRESTE LP                                                                              DE
LA HILLCRESTE MEZZANINE MEMBER LLC                                                            DE
LA HILLCRESTE QRS INC.                                                                        DE
LA INDIAN OAKS GP LLC                                                                         DE
LA INDIAN OAKS LP                                                                             DE
LA INDIAN OAKS QRS INC.                                                                       DE
LA LAKES GP LLC                                                                               DE
LA LAKES LP                                                                                   DE
LA LAKES QRS INC.                                                                             DE
LA LOMA ASSOCIATES LIMITED PARTNERSHIP                                                        CA
LA MALIBU CANYON GP LLC                                                                       DE
LA MALIBU CANYON LP                                                                           DE
LA MALIBU CANYON QRS INC.                                                                     DE
LA MORADA ASSOCIATES LIMITED PARTNERSHIP                                                      DC
LA NEW HAVEN PLAZA LP                                                                         DE
LA PARK LA BREA A LLC                                                                         DE
LA PARK LA BREA B LLC                                                                         DE
LA PARK LA BREA C LLC                                                                         DE
LA PARK LA BREA LLC                                                                           DE
LA SALLE PRESERVATION, L.P.                                                                   CA
LA VISTA PRESERVATION, L.P.                                                                   CA
LAC PROPERTIES GP I LIMITED PARTNERSHIP                                                       DE
LAC PROPERTIES GP I LLC                                                                       DE
LAC PROPERTIES GP II LIMITED PARTNERSHIP                                                      DE
LAC PROPERTIES GP III LIMITED PARTNERSHIP                                                     DE
LAC PROPERTIES OPERATING PARTNERSHIP, L.P.                                                    DE
LAC PROPERTIES QRS II INC.                                                                    DE
LAC PROPERTIES QRS III INC.                                                                   DE
LAC PROPERTIES SUB LLC                                                                        DE
LAFAYETTE LIMITED PARTNERSHIP                                                                 IL
LAFAYETTE MANOR ASSOCIATES LIMITED PARTNERSHIP                                                VA
LAFAYETTE SQUARE ASSOCIATES                                                                   TN
LAFAYETTE TERRACE ASSOCIATES                                                                  IL
LAFAYETTE TOWNE ELDERLY LIMITED PARTNERSHIP                                                   MO
LAING VILLAGE, A LIMITED PARTNERSHIP                                                          GA





                                                                                           
LAKE AVENUE ASSOCIATES L.P.                                                                   OH
LAKE CASTLETON II, L.P                                                                        TX
LAKE EDEN ASSOCIATES, L.P.                                                                    DE
LAKE FOREST APARTMENTS                                                                        PA
LAKE HAVASU ASSOCIATES LIMITED PARTNERSHIP                                                    AZ
LAKE JUNE VILLAGE II LIMITED PARTNERSHIP                                                      TX
LAKE RIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              MD
LAKE TOWERS ASSOCIATES II LIMITED PARTNERSHIP                                                 IL
LAKE WALES VILLAS, LTD.                                                                       FL
LAKEHAVEN I JV GP, LLC                                                                        DE
LAKEHAVEN I JV, L.P.                                                                          DE
LAKEHAVEN II JV GP, LLC                                                                       DE
LAKEHAVEN II JV, L.P.                                                                         DE
LAKERIDGE-ISLAND CLUB APARTMENTS PARTNERS, L.P.                                               DE
LAKESIDE APARTMENTS LIMITED                                                                   FL
LAKESIDE APARTMENTS, A LIMITED PARTNERSHIP                                                    IN
LAKESIDE INVESTORS, L.L.C.                                                                    MD
LAKESIDE NORTH, L.L.C.                                                                        MD
LAKEVIEW ARMS ASSOCIATES LIMITED PARTNERSHIP                                                  NY
LAKEVIEW VILLAS, LTD.                                                                         FL
LAKEWOOD AOPL, A TEXAS LIMITED PARTNERSHIP                                                    TX
LAKEWOOD AOPL, INC.                                                                           TX
LANCASTER HEIGHTS MANAGEMENT CORP.                                                            CA
LANDAU APARTMENTS LIMITED PARTNERSHIP                                                         SC
LANDMARK (NC), LLC                                                                            DE
LANDMARK APARTMENTS ASSOCIATES                                                                IL
LANDMARK ASSOCIATES                                                                           ID
LANSING-OXFORD LIMITED PARTNERSHIP                                                            MD
LANTANA-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
LARGO PARTNERS, L.L.C.                                                                        MD
LARGO/OAC, L.L.C.                                                                             MD
LAS MONTANAS VILLAGE LIMITED PARTNERSHIP                                                      AZ
LAS PALOMAS VILLAGE LIMITED PARTNERSHIP                                                       AZ
LASALLE APARTMENTS, L.P.                                                                      CA
LAUDERDALE TOWERS-REO, LIMITED PARTNERSHIP                                                    TX
LAWNDALE SQUARE-REO LIMITED PARTNERSHIP                                                       TX
LAZY HOLLOW PARTNERS                                                                          CA
LEE-HY MANOR ASSOCIATES LIMITED PARTNERSHIP                                                   VA
LEMAY VILLAGE LIMITED PARTNERSHIP                                                             MO
LEWISBURG ASSOCIATES LIMITED PARTNERSHIP                                                      WV
LEWISBURG ELDERLY ASSOCIATES                                                                  PA
LEXINGTON-OXFORD ASSOCIATES L.P.                                                              IN
LEYDEN LIMITED PARTNERSHIP                                                                    MA
LIBERTY TOWERS ASSOCIATES II L.P.                                                             IL
LIMA-OXFORD ASSOCIATES, L.P.                                                                  IN
LINCOLN MARINERS ASSOCIATES LIMITED                                                           CA
LINCOLN PROPERTY COMPANY NO. 409, LTD.                                                        CA
LINDEN COURT ASSOCIATES LIMITED PARTNERSHIP                                                   NY
LIVINGSTON HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM                        LA
LOCK HAVEN ELDERLY ASSOCIATES                                                                 PA
LOCK HAVEN GARDENS ASSOCIATES                                                                 PA
LOCUST HOUSE ASSOCIATES LIMITED PARTNERSHIP                                                   MD
LONE OAK APARTMENTS, LTD.                                                                     KY
LONE STAR PROPERTIES LIMITED PARTNERSHIP                                                      TX
LONG CREEK-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              MD





                                                                                           
LONG MEADOW LIMITED PARTNERSHIP                                                               SC
LORELEI ASSOCIATES LIMITED PARTNERSHIP                                                        DC
LORING TOWERS ASSOCIATES                                                                      MA
LORING TOWERS PRESERVATION LIMITED PARTNERSHIP                                                DE
LORING TOWERS SALEM PRESERVATION LIMITED PARTNERSHIP                                          MA
LOUIS JOLIET APARTMENTS MT, L.P.                                                              IL
LOUIS JOLIET APARTMENTS, L.P.                                                                 IL
LUND-HILL ASSOCIATES LIMITED PARTNERSHIP                                                      WI
LYNN-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                    MD
M & P DEVELOPMENT COMPANY                                                                     PA
MADISON PARK III ASSOCIATES                                                                   MA
MADISON RIVER PROPERTIES, L.L.C.                                                              DE
MADISON TERRACE ASSOCIATES                                                                    IL
MADISONVILLE, LTD.                                                                            OH
MAE - SPI, L.P.                                                                               DE
MAE DELTA, INC.                                                                               DE
MAE INVESTMENTS, INC.                                                                         DE
MAE JMA, INC.                                                                                 DE
MAE VENTURES, INC.                                                                            DE
MAERIL, INC.                                                                                  DE
MALLARDS OF WEDGEWOOD LIMITED PARTNERSHIP                                                     WA
MANDARIN TRACE APARTMENTS, LTD.                                                               FL
MANGONIA RESIDENCE I, LTD.                                                                    FL
MANNA CREST HOMES LIMITED PARTNERSHIP                                                         OH
MANOR GREEN LIMITED PARTNERSHIP                                                               WA
MAPLE HILL ASSOCIATES                                                                         PA
MAPLE PARK EAST LIMITED PARTNERSHIP                                                           CO
MAPLE PARK WEST LIMITED PARTNERSHIP                                                           CO
MAQUOKETA HOUSING, L.P.                                                                       IA
MARINA DEL REY LIMITED DIVIDEND PARTNERSHIP ASSOCIATES                                        MA
MARINER'S COVE JV GP, LLC                                                                     DE
MARINER'S COVE JV, L.P.                                                                       DE
MARINETTE WOODS APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                     WI
MARKET VENTURES, L.L.C.                                                                       DE
MARSHALL PLAZA APARTMENTS, LTD.-PHASE I                                                       OH
MARSHALL PLAZA APARTMENTS, LTD.-PHASE II                                                      OH
MARTINEZ PARK VILLAS, LTD.                                                                    CO
MASHPEE UNITED CHURCH VILLAGE PARTNERSHIP                                                     MA
MAUNAKEA PALMS LIMITED PARTNERSHIP                                                            HI
MAUNAKEA PALMS, INC.                                                                          HI
MAYER BEVERLY PARK LIMITED PARTNERSHIP                                                        CA
MB APARTMENTS LIMITED PARTNERSHIP                                                             IL
MCZ/CENTRUM FLAMINGO II, L.L.C.                                                               DE
MCZ/CENTRUM FLAMINGO III, L.L.C.                                                              DE
MEADOW LAKE PHASE II, A LIMITED PARTNERSHIP                                                   AR
MEADOW LAKE, A LIMITED PARTNERSHIP                                                            AR
MEADOW LANE                                                                                   WA
MEADOW VIEW ASSOCIATES L.P.                                                                   IL
MEADOWS LIMITED PARTNERSHIP                                                                   IL
MEADOWS RUN LIMITED PARTNERSHIP                                                               CO
MECKLENBURG MILL ASSOCIATES, LIMITED PARTNERSHIP                                              NC
MEGAN MANOR, LIMITED PARTNERSHIP                                                              AL
MELBOURNE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               MD
MELBOURNE-OXFORD CORPORATION                                                                  MD
MERCER PARTNERS, LP                                                                           NJ





                                                                                           
MERIDIAN-REO, L.P.                                                                            TX
MESA BROADWAY PROPERTY LIMITED PARTNERSHIP                                                    AZ
MESA VALLEY HOUSING ASSOCIATES II LIMITED PARTNERSHIP                                         AZ
MESA VALLEY HOUSING ASSOCIATES LIMITED PARTNERSHIP                                            AZ
MHO PARTNERS, LIMITED                                                                         FL
MIAMI ELDERLY ASSOCIATES LIMITED PARTNERSHIP                                                  OH
MICHIGAN BEACH LIMITED PARTNERSHIP                                                            IL
MICHIGAN MEADOWS LIMITED PARTNERSHIP                                                          IN
MIDDLETOWN-OXFORD LIMITED PARTNERSHIP                                                         MD
MIDPARK DEVELOPMENT CO.                                                                       OH
MIDTOWN MESA LIMITED PARTERSHIP                                                               AZ
MIDTOWN PLAZA ASSOCIATES                                                                      WA
MINNEAPOLIS ASSOCIATES II LIMITED PARTNERSHIP                                                 MA
MINNEAPOLIS ASSOCIATES LIMITED PARTNERSHIP                                                    MD
MIRAMAR HOUSING ASSOCIATES LIMITED PARTNERSHIP                                                DC
MISTY WOODS CPF 19, L.P.                                                                      DE
MOHAVE PARTNERS, L.P.                                                                         OH
MONMOUTH ASSOCIATES LIMITED PARTNERSHIP                                                       WA
MONROE CORPORATION                                                                            MD
MONROE COUNTY APTS. 2 & 3 L.P.                                                                IL
MONROE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                  MD
MONTBLANC GARDEN APARTMENTS ASSOCIATES                                                        MA
MONTGOMERY OAKS ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP                                  CA
MONTICELLO MANAGEMENT I, L.L.C.                                                               DE
MONTICELLO MANOR, LTD.                                                                        TX
MORNINGSIDE HOUSING PHASE B ASSOCIATES LIMITED PARTNERSHIP                                    NY
MORNINGSTAR SENIOR CITIZEN URBAN RENEWAL HOUSING GROUP, L.P.                                  NJ
MORRISANIA TOWERS HOUSING COMPANY LIMITED PARTNERSHIP                                         NY
MORTON TOWERS APARTMENTS, L.P.                                                                DE
MORTON TOWERS HEALTH CLUB, LLC                                                                DE
MOSS GARDENS LTD., A PARTNERSHIP IN COMMENDAM                                                 LA
MOUNT CARROLL APARTMENTS LIMITED PARTNERSHIP                                                  IL
MOUNT UNION APARTMENTS, LTD.                                                                  OH
MOUNTAIN RUN, L.P.                                                                            DE
MRR LIMITED PARTNERSHIP                                                                       IL
MULBERRY ASSOCIATES                                                                           PA
MUSCATINE HOUSING, L.P.                                                                       IA
NAPICO HOUSING CREDIT COMPANY-XI.A, LLC                                                       DE
NAPICO HOUSING CREDIT COMPANY-XI.B, LLC                                                       DE
NAPICO HOUSING CREDIT COMPANY-XI.C, LLC                                                       DE
NAPICO HOUSING CREDIT COMPANY-XI.D, LLC                                                       DE
NAPLES-OXFORD LIMITED PARTNERSHIP                                                             MD
NAPLES-OXFORD, L.L.C.                                                                         MD
NASHUA-OXFORD-BAY ASSOCIATES LIMITED PARTNERSHIP                                              MD
NATIONAL BOSTON LOFTS ASSOCIATES, LLLP                                                        CO
NATIONAL CORPORATE TAX CREDIT FUND II, A CALIFORNIA LIMITED PARTNERSHIP                       CA
NATIONAL CORPORATE TAX CREDIT FUND III, A CALIFORNIA LIMITED PARTNERSHIP                      CA
NATIONAL CORPORATE TAX CREDIT FUND IV, A CALIFORNIA LIMITED PARTNERSHIP                       CA
NATIONAL CORPORATE TAX CREDIT FUND IX, A CALIFORNIA LIMITED PARTNERSHIP                       CA
NATIONAL CORPORATE TAX CREDIT FUND V, A CALIFORNIA LIMITED PARTNERSHIP                        CA
NATIONAL CORPORATE TAX CREDIT FUND VI, A CALIFORNIA LIMITED PARTNERSHIP                       CA
NATIONAL CORPORATE TAX CREDIT FUND VII, A CALIFORNIA LIMITED PARTNERSHIP                      CA
NATIONAL CORPORATE TAX CREDIT FUND VIII, A CALIFORNIA LIMITED PARTNERSHIP                     CA
NATIONAL CORPORATE TAX CREDIT FUND X, A CALIFORNIA LIMITED PARTNERSHIP                        CA
NATIONAL CORPORATE TAX CREDIT FUND XI, A CALIFORNIA LIMITED PARTNERSHIP                       CA





                                                                                           
NATIONAL CORPORATE TAX CREDIT FUND XII, A CALIFORNIA LIMITED PARTNERSHIP                      CA
NATIONAL CORPORATE TAX CREDIT FUND XIII, A CALIFORNIA LIMITED PARTNERSHIP                     CA
NATIONAL CORPORATE TAX CREDIT FUND, A CALIFORNIA LIMITED PARTNERSHIP                          CA
NATIONAL CORPORATE TAX CREDIT, INC.                                                           CA
NATIONAL CORPORATE TAX CREDIT, INC. II                                                        CA
NATIONAL CORPORATE TAX CREDIT, INC. III                                                       CA
NATIONAL CORPORATE TAX CREDIT, INC. IV                                                        CA
NATIONAL CORPORATE TAX CREDIT, INC. IX                                                        CA
NATIONAL CORPORATE TAX CREDIT, INC. OF PENNSYLVANIA                                           PA
NATIONAL CORPORATE TAX CREDIT, INC. VI                                                        CA
NATIONAL CORPORATE TAX CREDIT, INC. VII                                                       CA
NATIONAL CORPORATE TAX CREDIT, INC. VIII                                                      CA
NATIONAL CORPORATE TAX CREDIT, INC. X                                                         CA
NATIONAL CORPORATE TAX CREDIT, INC. XI                                                        CA
NATIONAL CORPORATE TAX CREDIT, INC. XII                                                       CA
NATIONAL CORPORATE TAX CREDIT, INC. XIII                                                      CA
NATIONAL CORPORATE TAX CREDIT, INC. XIV                                                       CA
NATIONAL CORPORATION FOR HOUSING PARTNERSHIPS                                                 DC
NATIONAL HOUSING PARTNERSHIP REALTY FUND I, A MARYLAND LIMITED PARTNERSHIP                    MD
NATIONAL HOUSING PARTNERSHIP RESI ASSOCIATES I LIMITED PARTNERSHIP                            DC
NATIONAL PARTNERSHIP CREDIT FACILITY CORP.                                                    CA
NATIONAL PARTNERSHIP INVESTMENTS ASSOCIATES II                                                CA
NATIONAL PARTNERSHIP INVESTMENTS CORP.                                                        CA
NATIONAL PARTNERSHIP MANAGEMENT CORP.                                                         CA
NATIONAL PROPERTY INVESTORS 4                                                                 CA
NATIONAL PROPERTY INVESTORS 5                                                                 CA
NATIONAL PROPERTY INVESTORS 6                                                                 CA
NATIONAL PROPERTY INVESTORS 8, A CALIFORNIA LIMITED PARTNERSHIP                               CA
NATIONAL PROPERTY INVESTORS III                                                               CA
NATIONAL TAX CREDIT INVESTORS II, A CALIFORNIA LIMITED PARTNERSHIP                            CA
NATIONAL TAX CREDIT MANAGEMENT CORP. I                                                        CA
NATIONAL TAX CREDIT PARTNERS, L.P.                                                            CA
NATIONAL TAX CREDIT, INC.                                                                     CA
NATIONAL TAX CREDIT, INC. II                                                                  CA
NBA, LTD.                                                                                     AL
NEIGHBORHOOD REINVESTMENT RESOURCES CORPORATION                                               IL
NEIGHBORHOOD RESTORATIONS LIMITED PARTNERSHIP V                                               PA
NEVADA SUNRISE GARDENS, LIMITED PARTNERSHIP                                                   CA
NEW BALTIMORE SENIOR PRESERVATION LIMITED PARTNERSHIP                                         MI
NEW CASTLE - OXFORD ASSOCIATES L.P.                                                           IN
NEW HAVEN APARTMENTS, LIMITED PARTNERSHIP                                                     AL
NEW HAVEN ASSOCIATES LIMITED PARTNERSHIP                                                      MA
NEW PLAINVIEW GP, L.L.C.                                                                      SC
NEW RANCHO TOWNHOUSES ASSOCIATES, L.P.                                                        DE
NEW SHELTER V LIMITED PARTNERSHIP                                                             DE
NEW TIMBER RIDGE GP LIMITED PARTNERSHIP                                                       DE
NEW VISTAS APARTMENTS ASSOCIATES                                                              IL
NEW-BEL-MO ENTERPRISES A LIMITED PARTNERSHIP                                                  WI
NEWBERRY ARMS LIMITED PARTNERSHIP                                                             SC
NEWBERRY PARK PRESERVATION, L.P.                                                              DE
NEWINGTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               MD
NEWPORT-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                 MD
NEWTON APARTMENTS, LTD.                                                                       MI
NHP A&R SERVICES, INC.                                                                        VA
NHP ACQUISITION CORPORATION                                                                   DE





                                                                                           
NHP AFFORDABLE HOUSING PALACE PARTNERS, L.P.                                                  PA
NHP AFFORDABLE HOUSING PARTNERS, L.P.                                                         PA
NHP COUNTRY GARDENS LIMITED PARTNERSHIP                                                       VA
NHP COUNTRY GARDENS, INC.                                                                     VA
NHP MID-ATLANTIC PARTNERS ONE L.P.                                                            DE
NHP MID-ATLANTIC PARTNERS TWO L.P.                                                            DE
NHP MULTI-FAMILY CAPITAL CORPORATION                                                          DC
NHP PARKWAY ASSOCIATES L.P.                                                                   DE
NHP PARKWAY L.P.                                                                              DE
NHP PARTNERS TWO LIMITED PARTNERSHIP                                                          DE
NHP PUERTO RICO MANAGEMENT COMPANY                                                            DE
NHP REAL ESTATE CORPORATION                                                                   DE
NHP WINDSOR CROSSING ASSOCIATES L.P.                                                          DE
NHP WINDSOR CROSSING L.P.                                                                     DE
NHP-HDV EIGHTEEN, INC.                                                                        DE
NHP-HDV ELEVEN, INC.                                                                          DE
NHP-HDV FOUR, INC.                                                                            DE
NHP-HDV FOURTEEN, INC.                                                                        DE
NHP-HDV SEVENTEEN, INC.                                                                       DE
NHP-HDV TEN, INC.                                                                             DE
NHP-HDV TWELVE, INC.                                                                          DE
NHP-HG FOUR, INC.                                                                             VA
NHP-HS THREE, INC.                                                                            DE
NHPMN MANAGEMENT, L.P.                                                                        DE
NHPMN MANAGEMENT, LLC                                                                         DE
NHPMN STATE MANAGEMENT, INC.                                                                  DE
NHPMN-GP, INC.                                                                                DE
NICHOLS TOWNEHOMES, LTD.                                                                      OH
NOBLE SENIOR HOUSING, L.P., A CALIFORNIA LIMITED PARTNERSHIP                                  CA
NORTH GATE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              IN
NORTH LIBERTY PARK, LIMITED PARTNERSHIP                                                       IA
NORTH OMAHA HOMES                                                                             NE
NORTH PARK ASSOCIATES LIMITED PARTNERSHIP                                                     WV
NORTH WASHINGTON PARK ESTATES                                                                 IL
NORTH WOODS-OXFORD ASSOCIATES, L.P.                                                           IN
NORTHBROOK APARTMENTS, LTD.                                                                   MS
NORTHERN STATES PROPERTIES LIMITED PARTNERSHIP                                                WA
NORTHGATE LIMITED, L.P.                                                                       DE
NORTHPOINT PRESERVATION LIMITED PARTNERSHIP                                                   DE
NORTHWESTERN PARTNERS, LTD.                                                                   FL
NORTHWIND FOREST LIMITED PARTNERSHIP                                                          MI
NORTHWINDS APARTMENTS, L.P.                                                                   VA
NORWALK PARK APARTMENTS, LIMITED PARTNERSHIP                                                  IA
NORWOOD HOUSING ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP                                  CA
NOVA ASSOCIATES LIMITED PARTNERSHIP                                                           WA
NP BANK LOFTS ASSOCIATES, L.P.                                                                CO
NPI EQUITY INVESTMENTS II, INC.                                                               FL
NPI EQUITY INVESTMENTS, INC.                                                                  FL
NPIA III, A CALIFORNIA LIMITED PARTNERSHIP                                                    CA
NTS REALTY HOLDINGS LIMITED PARTNERSHIP                                                       DE
OAC INVESTMENT, INC.                                                                          MD
OAC L.L.C.                                                                                    MD
OAC LIMITED PARTNERSHIP                                                                       MD
OAK FALLS CONDOMINIUMS JV GP, LLC                                                             DE
OAK FALLS CONDOMINIUMS JV, L.P.                                                               TX





                                                                                           
OAK FOREST ASSOCIATES LIMITED PARTNERSHIP                                                     OH
OAK FOREST II ASSOCIATES LIMITED PARTNERSHIP                                                  OH
OAK FOREST III ASSOCIATES                                                                     OH
OAK HILL APARTMENTS, LTD.                                                                     PA
OAK HOLLOW SOUTH ASSOCIATES                                                                   PA
OAK PARK-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                MI
OAK VIEW SPARTANBURG LIMITED PARTNERSHIP                                                      SC
OAK WOODS ASSOCIATES                                                                          IL
OAKBROOK ACQUISITION, L.P.                                                                    MO
OAKBROOK INVESTORS LIMITED PARTNERSHIP                                                        MI
OAKLAND CITY WEST END ASSOCIATES LIMITED PARTNERSHIP                                          GA
OAKLAND COMPANY                                                                               SC
OAKRIDGE PARK APARTMENTS, LTD.                                                                MS
OAKRIDGE PARK APARTMENTS, PHASE II, LTD.                                                      MS
OAKVIEW APARTMENTS LIMITED PARTNERSHIP                                                        AR
OAKWOOD APARTMENTS, LIMITED PARTNERSHIP - PHASE I                                             OH
OAKWOOD APARTMENTS, LIMITED PARTNERSHIP - PHASE II                                            OH
OAKWOOD ASSOCIATES OF OHIO LIMITED PARTNERSHIP                                                OH
OAKWOOD MANOR ASSOCIATES, LTD.                                                                TN
OAKWOOD TRUST - PHASE I                                                                       OH
OAKWOOD TRUST - PHASE II                                                                      OH
OAMCO I, L.L.C.                                                                               DE
OAMCO II, L.L.C.                                                                              DE
OAMCO IV, L.L.C.                                                                              DE
OAMCO IX, L.L.C.                                                                              DE
OAMCO V, L.L.C.                                                                               DE
OAMCO VII, L.L.C.                                                                             DE
OAMCO VIII, L.L.C.                                                                            DE
OAMCO X, L.L.C.                                                                               DE
OAMCO XI, L.L.C.                                                                              DE
OAMCO XII, L.L.C.                                                                             DE
OAMCO XIII, L.L.C.                                                                            DE
OAMCO XIV, L.L.C.                                                                             DE
OAMCO XIX, L.L.C.                                                                             DE
OAMCO XIX, L.P.                                                                               DE
OAMCO XV, L.L.C.                                                                              DE
OAMCO XVI, L.L.C.                                                                             DE
OAMCO XVII, L.L.C.                                                                            DE
OAMCO XX, L.L.C.                                                                              DE
OAMCO XX, L.P.                                                                                DE
OAMCO XXI, L.L.C.                                                                             DE
OAMCO XXI, L.P.                                                                               DE
OAMCO XXII, L.L.C.                                                                            DE
OAMCO XXIII, L.L.C.                                                                           DE
OAMCO XXV, L.L.C.                                                                             DE
OAMCO XXVIII LIMITED PARTNERSHIP                                                              MD
OCALA PLACE, LTD.                                                                             FL
O'DEA INVESTMENT COMPANY                                                                      CA
OFA PARTNERS                                                                                  PA
OHA ASSOCIATES                                                                                IL
OLD FARM ASSOCIATES                                                                           PA
OLD FINANCIAL DISTRICT LIMITED PARTNERSHIP                                                    CA
OLDE MILL INVESTORS LIMITED PARTNERSHIP                                                       DE
OLIVER ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                             MD
ONE LINWOOD ASSOCIATES, LTD.                                                                  DC





                                                                                           
ONE LYTLE PLACE APARTMENTS PARTNERS, L.P.                                                     DE
ONE MADISON AVENUE ASSOCIATES, L.P.                                                           ME
ONE WEST CONWAY ASSOCIATES LIMITED PARTNERSHIP                                                MD
OP PROPERTY MANAGEMENT, L.P.                                                                  DE
OP PROPERTY MANAGEMENT, LLC                                                                   DE
OPPORTUNITY ASSOCIATES 1991 L.P.                                                              IN
OPPORTUNITY ASSOCIATES 1994, L.P.                                                             IN
ORANGE CITY VILLAS II, LTD.                                                                   FL
ORANGE VILLAGE ASSOCIATES                                                                     PA
ORANGEBURG MANOR                                                                              GA
ORLEANS GARDENS, A LIMITED PARTNERSHIP                                                        SC
OROCOVIX LIMITED DIVIDEND PARTNERSHIP, A LIMITED PARTNERSHIP                                  CA
ORP ACQUISITION PARTNERS LIMITED PARTNERSHIP                                                  MD
ORP ACQUISITION, INC.                                                                         MD
ORP CORPORATION I                                                                             MD
ORP CORPORATION II                                                                            MD
ORP CORPORATION III                                                                           MD
ORP I ASSIGNOR CORPORATION                                                                    MD
ORP ONE L.L.C.                                                                                MD
ORP THREE L.L.C.                                                                              MD
ORP TWO L.L.C.                                                                                MD
OSHTEMO LIMITED DIVIDEND HOUSING ASSOCIATION                                                  MI
OTEF II ASSOCIATES LIMITED PARTNERSHIP                                                        MD
OVERBROOK PARK, LTD.                                                                          OH
OXFORD APARTMENT COMPANY, INC.                                                                MD
OXFORD ASSOCIATES '76 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '77 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '78 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '79 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '80 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '81 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '82 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '83 LIMITED PARTNERSHIP                                                     IN
OXFORD ASSOCIATES '84 LIMITED PARTNERSHIP                                                     MD
OXFORD ASSOCIATES '85 LIMITED PARTNERSHIP                                                     MD
OXFORD BETHESDA I LIMITED PARTNERSHIP                                                         MD
OXFORD BETHESDA II LIMITED PARTNERSHIP                                                        MD
OXFORD CORPORATION                                                                            IN
OXFORD DEVELOPMENT CORPORATION                                                                IN
OXFORD DEVELOPMENT ENTERPRISES INC.                                                           IN
OXFORD EQUITIES CORPORATION                                                                   IN
OXFORD EQUITIES CORPORATION II                                                                DE
OXFORD EQUITIES CORPORATION III                                                               DE
OXFORD FUND I LIMITED PARTNERSHIP                                                             MD
OXFORD GENERAL PARTNERS CORPORATION                                                           DE
OXFORD HOLDING CORPORATION                                                                    MD
OXFORD HOUSE PRESERVATION, L.P.                                                               DE
OXFORD INVESTMENT CORPORATION                                                                 MD
OXFORD INVESTMENT II CORPORATION                                                              MD
OXFORD MANAGEMENT COMPANY INC                                                                 IN
OXFORD MANAGERS I LIMITED PARTNERSHIP                                                         MD
OXFORD MANAGERS II LIMITED PARTNERSHIP                                                        MD
OXFORD NATIONAL PROPERTIES CORPORATION                                                        MD
OXFORD PARTNERS I LIMITED PARTNERSHIP                                                         IN
OXFORD PARTNERS II LIMITED PARTNERSHIP                                                        MD





                                                                                           
OXFORD PARTNERS V LIMITED PARTNERSHIP                                                         MD
OXFORD PARTNERS X, L.L.C.                                                                     MD
OXFORD REAL ESTATE HOLDINGS CORPORATION                                                       MD
OXFORD REALTY FINANCIAL GROUP, INC.                                                           MD
OXFORD REALTY SERVICES CORP.                                                                  DE
OXFORD RESIDENTIAL PROPERTIES I CORPORATION                                                   MD
OXFORD RESIDENTIAL PROPERTIES I LIMITED PARTNERSHIP                                           DE
OXFORD TAX EXEMPT FUND II CORPORATION                                                         MD
OXFORD TAX EXEMPT FUND II LIMITED PARTNERSHIP                                                 MD
OXFORD-COLUMBIA ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                    MD
OXFORD-KIRKWOOD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                    MD
OXPARC 1994, L.L.C.                                                                           MD
OXPARC 1995, L.L.C.                                                                           MD
OXPARC 1996, L.L.C.                                                                           MD
OXPARC 1997, L.L.C.                                                                           MD
OXPARC 1998, L.L.C.                                                                           MD
OXPARC 1999, L.L.C.                                                                           MD
OXPARC 2000, L.L.C.                                                                           MD
P&R INVESTMENT SERVICES                                                                       WA
P.A.C. LAND II LIMITED PARTNERSHIP                                                            OH
PACHUTA, LTD.                                                                                 MS
PACIFIC COAST PLAZA                                                                           CA
PACIFIC PLACE APARTMENTS, L.P.                                                                MO
PALACE VIEW HOUSING LIMITED PARTNERSHIP                                                       CT
PALM AIRE-ISLAND CLUB APARTMENTS PARTNERS, L.P.                                               DE
PALM BEACH-OXFORD LIMITED PARTNERSHIP                                                         MD
PALM SPRINGS SENIOR AFFORDABLE, L.P.                                                          CA
PALM SPRINGS SENIOR CITIZENS COMPLEX LIMITED PARTNERSHIP                                      CA
PALM SPRINGS VIEW APARTMENTS, LTD., A CALIFORNIA LIMITED PARTNERSHIP                          CA
PALMETTO APARTMENTS, A LIMITED PARTNERSHIP                                                    SC
PAMPA PARTNERSHIP LIMITED                                                                     TX
PANORAMA PARK APARTMENTS LIMITED PARTNERSHIP                                                  CA
PANORAMA PARK PRESERVATION, L.P.                                                              CA
PAP PARTNERSHIP, L.P.                                                                         PA
PARADISE PALMS MULTI-HOUSING LIMITED PARTNERSHIP                                              AZ
PARADISE PALMS SENIOR HOUSING LIMITED PARTNERSHIP                                             AZ
PARC CHATEAU SECTION I ASSOCIATES L.P.                                                        GA
PARC CHATEAU SECTION II ASSOCIATES (L.P.)                                                     GA
PARHAM-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                      MD
PARK ACQUISITION, L.P.                                                                        KS
PARK ASSOCIATES, L.P.                                                                         MO
PARK CREST, LTD.                                                                              FL
PARK LA BREA ACQUISITION, LLC                                                                 DE
PARK LANE ASSOCIATES LIMITED PARTNERSHIP                                                      AZ
PARK MANOR, OREG. LTD.                                                                        OR
PARK MEADOWS ACQUISITION, L.P.                                                                MO
PARK MEADOWS MANAGEMENT, LLC                                                                  DE
PARK NORTH-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                  MD
PARK PLACE ASSOCIATES                                                                         NJ
PARK PLACE PRESERVATION, L.P.                                                                 MO
PARK RUN APARTMENTS, LTD.                                                                     TX
PARK TOWNE PLACE ASSOCIATES LIMITED PARTNERSHIP                                               DE
PARK VISTA MANAGEMENT, INC.                                                                   CA
PARK VISTA, LTD., A CALIFORNIA LIMITED PARTNERSHIP                                            CA
PARKVIEW AFFORDABLE, L.P.                                                                     CA





                                                                                           
PARKVIEW APARTMENTS,  A LIMITED PARTNERSHIP                                                   SC
PARKVIEW ARMS ASSOCIATES I LIMITED PARTNERSHIP                                                OH
PARKVIEW ARMS ASSOCIATES II LIMITED PARTNERSHIP                                               OH
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP                                                       CA
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP                                                       NY
PARKVIEW DEVELOPMENT CO.                                                                      MN
PARKWAYS PRESERVATION, L.P.                                                                   DE
PARTNERS LIQUIDATING TRUST                                                                    DE
PARTNERSHIP 18, L.P.                                                                          PA
PARTNERSHIP FOR HOUSING LIMITED                                                               CA
PATEE VILLAS I, L.P.                                                                          MO
PAVILION ASSOCIATES                                                                           PA
PAVILION PRESERVATION, L.P.                                                                   DE
PEBBLE POINT CORPORATION                                                                      MD
PEBBLE POINT-OXFORD ASSOCIATES, L.P.                                                          IN
PENNSYLVANIA ASSOCIATES                                                                       PA
PENNSYLVANIA HOUSING PARTNERS                                                                 PA
PENVIEW ASSOCIATES, L.P.                                                                      NY
PEPPERMILL PLACE APARTMENTS JV GP, LLC                                                        DE
PEPPERMILL PLACE APARTMENTS JV, L.P.                                                          TX
PEPPERMILL VILLAGE-OXFORD ASSOCIATES L.P.                                                     IN
PEPPERTREE ASSOCIATES                                                                         CA
PEPPERTREE VILLAGE OF AVON PARK, LIMITED                                                      FL
PETERSBURG EAST SECTION 1, L.P.                                                               VA
PHILLIPS TO THE FALLS, L.L.C.                                                                 SD
PHILLIPS VILLAGE ASSOCIATES, L.P.                                                             CA
PHOENIX BROADWAY ASSOCIATES LIMITED PARTNERSHIP                                               AZ
PHOENIX VINEYARD LIMITED PARTNERSHIP                                                          AZ
PINE BLUFF ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                         MD
PINE BLUFF VILLAGE PRESERVATION  LIMITED PARTNERSHIP                                          DE
PINE CREEK APARTMENTS, LTD.                                                                   AL
PINE HAVEN APARTMENTS, LTD. A TEXAS LIMITED PARTNERSHIP                                       TX
PINE LAKE TERRACE ASSOCIATES L.P.                                                             CA
PINE TREE APARTMENTS, LTD.                                                                    FL
PINELLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                MD
PINERIDGE ASSOCIATES, L.P.                                                                    MO
PINERIDGE MANAGEMENT, INC.                                                                    CA
PINETREE ASSOCIATES                                                                           PA
PINEVIEW TERRACE I, L.P.                                                                      TX
PINEWOOD PARK APARTMENTS, A LIMITED PARTNERSHIP                                               SC
PINEWOOD PLACE APARTMENTS ASSOCIATES LIMITED PARTNERSHIP                                      OH
PINEWOOD, LTD. (CLARKE, L.P.)                                                                 GA
PINEY BRANCH ASSOCIATES LIMITED PARTNERSHIP                                                   MD
PITTSFIELD NEIGHBORHOOD ASSOCIATES                                                            MA
PLACID LAKE ASSOCIATES, LTD.                                                                  FL
PLAINS VILLAGE, LTD.                                                                          TX
PLAINVIEW APARTMENTS, L.P.                                                                    SC
PLAINVIEW GP, INC.                                                                            DE
PLEASANT HILL PRESERVATION, LP                                                                TX
PLEASANT HILL VILLAS, LTD                                                                     CO
PLUMLY TOWNEHOMES, LTD.                                                                       OH
PLUMMER VILLAGE PRESERVATION, L.P.                                                            CA
POINT VILLAGE, LTD.                                                                           OH
POPLAR POINTE, LIMITED PARTNERSHIP                                                            AL
PORTAGE ASSOCIATES LIMITED PARTNERSHIP                                                        MI





                                                                                           
PORTFOLIO PROPERTIES EIGHT ASSOCIATES LIMITED PARTNERSHIP                                     DC
PORTFOLIO PROPERTIES FIVE ASSOCIATES LIMITED PARTNERSHIP                                      DC
PORTFOLIO PROPERTIES SEVEN ASSOCIATES LIMITED PARTNERSHIP                                     DC
PORTFOLIO PROPERTIES TEN ASSOCIATES LIMITED PARTNERSHIP                                       DC
PORTLAND PLAZA LIMITED PARTNERSHIP                                                            KY
PORTNER PLACE ASSOCIATES LIMITED PARTNERSHIP                                                  DC
POST RIDGE ASSOCIATES, LTD., LIMITED PARTNERSHIP                                              TN
POST STREET ASSOCIATES LIMITED PARTNERSHIP                                                    NY
PRESCOTT EQUITIES HOLDINGS LIMITED PARTNERSHIP                                                AZ
PRIDE GARDENS LIMITED PARTNERSHIP                                                             MS
PRINCE STREET TOWERS LIMITED PARTNERSHIP                                                      PA
PTP PROPERTIES, INC.                                                                          DE
PUERTO RICO MANAGEMENT, INC.                                                                  CA
PUL-CORAL GARDENS APARTMENTS LIMTED PARTNERSHIP                                               AZ
PULLMAN WHEELWORKS ASSOCIATES I                                                               IL
PYNCHON PARTNERS II LIMITED PARTNERSHIP                                                       MA
QUAIL RUN ASSOCIATES, L.P.                                                                    DE
QUEEN'S COURT JOINT VENTURE                                                                   TN
QUEENSGATE II ASSOCIATES, LIMITED PARTNERSHIP                                                 OH
QUEENSTOWN APARTMENTS LIMITED PARTNERSHIP                                                     MD
QUINCY AFFORDABLE HOUSING L.P.                                                                IL
QUIVIRA MANAGEMENT, INC.                                                                      CA
QUIVIRA PLACE ASSOCIATES, L.P.                                                                KS
RAMBLEWOOD LIMITED PARTNERSHIP                                                                MI
RAMBLEWOOD RESIDENTIAL JV GP, LLC                                                             DE
RAMBLEWOOD RESIDENTIAL JV, LLC                                                                DE
RAMBLEWOOD SERVICES LLC                                                                       DE
RANCHO DEL MAR APARTMENTS LIMITED PARTNERSHIP                                                 AZ
RANCHO TOWNHOUSES ASSOCIATES                                                                  CA
RANGER APARTMENTS, LTD.                                                                       TX
RAVENSWORTH ASSOCIATES LIMITED PARTNERSHIP                                                    MA
REAL ESTATE ASSOCIATES                                                                        CA
REAL ESTATE ASSOCIATES II                                                                     CA
REAL ESTATE ASSOCIATES III                                                                    CA
REAL ESTATE ASSOCIATES IV                                                                     CA
REAL ESTATE ASSOCIATES LIMITED                                                                CA
REAL ESTATE ASSOCIATES LIMITED II                                                             CA
REAL ESTATE ASSOCIATES LIMITED III                                                            CA
REAL ESTATE ASSOCIATES LIMITED IV                                                             CA
REAL ESTATE ASSOCIATES LIMITED V                                                              CA
REAL ESTATE ASSOCIATES LIMITED VI                                                             CA
REAL ESTATE ASSOCIATES LIMITED VII                                                            CA
REAL ESTATE EQUITY PARTNERS INC.                                                              DE
REAL ESTATE EQUITY PARTNERS, L.P.                                                             DE
REAL ESTATE PARTNERS LIMITED                                                                  CA
REDBIRD TRAILS ASSOCIATES, L.P.                                                               MO
REDMOND BUILDING LIMITED PARTNERSHIP                                                          KY
REEDY RIVER PROPERTIES, L.L.C.                                                                DE
REGENCY PARTNERS LIMITED PARTNERSHIP                                                          OH
REGENCY-NATIONAL CORPORATE TAX CREDIT, INC. II                                                OH
RESCORP DEVELOPMENT, INC.                                                                     IL
RESIDUAL EQUITIES, L.P.                                                                       DE
RHDC-1, LIMITED PARTNERSHIP                                                                   IL
RHDC-2, LIMITED PARTNERSHIP                                                                   IL
RI-15 LIMITED PARTNERSHIP                                                                     DC





                                                                                           
RICHARDS PARK APARTMENTS                                                                      OH
RICHARDS PARK APARTMENTS, LTD.                                                                OH
RICHLAND SENIOR ASSOCIATES, A WASHINGTON LIMITED PARTNERSHIP                                  WA
RICHLIEU ASSOCIATES                                                                           PA
RIDGEMONT GROUP, LTD.                                                                         TX
RIDGEWOOD TOWERS ASSOCIATES                                                                   IL
RIDGEWOOD TOWERS PRESERVATION, L.P.                                                           DE
RIVER FRONT APARTMENTS LIMITED PARTNERSHIP                                                    PA
RIVER LOFT APARTMENTS LIMITED PARTNERSHIP                                                     PA
RIVER LOFT ASSOCIATES LIMITED PARTNERSHIP                                                     MA
RIVER OAKS ASSOCIATES                                                                         TX
RIVER REACH COMMUNITY SERVICES ASSOCIATION, INC.                                              FL
RIVER RIDGE APARTMENTS LIMITED PARTNERSHIP                                                    CT
RIVER VILLAGE PRESERVATION LIMITED PARTNERSHIP                                                DE
RIVER WOOD ASSOCIATES, L.P.                                                                   IN
RIVER WOODS ASSOCIATES LIMITED PARTNERSHIP                                                    IL
RIVERCREST APARTMENTS, L.P.                                                                   SC
RIVERPOINT ASSOCIATES                                                                         RI
RIVER'S EDGE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP              MI
RIVERSIDE PARK ASSOCIATES LIMITED PARTNERSHIP                                                 DE
RIVERWOODS PRESERVATION, L.P.                                                                 DE
RL AFFORDABLE, L.P.                                                                           CA
ROCK FALLS ELDERLY LIVING CENTER, L.P.                                                        IL
ROCKVILLE ASSOCIATES, LTD.                                                                    OH
ROCKY CREEK LIMITED PARTNERSHIP                                                               OH
ROLLING HILLS APARTMENTS LIMITED PARTNERSHIP                                                  PA
ROOSEVELT GARDENS APARTMENTS II LIMITED PARTNERSHIP                                           SC
ROOSEVELT GARDENS LIMITED PARTNERSHIP                                                         SC
ROSEWOOD APARTMENTS CORPORATION                                                               CA
ROUND BARN MANOR PRESERVATION, L.P.                                                           DE
ROWLAND HEIGHTS II LIMITED PARTNERSHIP                                                        CA
ROYAL CREST ESTATES (MARLBORO), L.L.C.                                                        DE
ROYAL DE LEON APARTMENTS, LTD.                                                                FL
ROYAL PALM LAKES, LTD.                                                                        FL
ROYAL SHORE ASSOCIATES LIMITED PARTNERSHIP                                                    HI
RUNAWAY BAY II CORPORATION                                                                    MD
RUNAWAY BAY II-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                          MD
RUNAWAY BAY-OXFORD ASSOCIATES L.P.                                                            IN
RUTHERFORD PARK TOWNHOUSES ASSOCIATES                                                         PA
SABINE HOUSING 1994 PARTNERS A LOUISIANA PARTNERSHIP IN COMMENDAM                             LA
SAGINAW VILLAGE LIMITED PARTNERSHIP                                                           OR
SALEM MANOR OREG. LTD.                                                                        OR
SALEM PARK, A LIMITED PARTNERSHIP                                                             AK
SAN BRUNO-OXFORD LIMITED PARTNERSHIP                                                          MD
SAN JOSE PRESERVATION, L.P.                                                                   TX
SAN JUAN DEL CENTRO, LLC                                                                      DE
SANDY PINES, LTD.                                                                             FL
SANDY SPRINGS ASSOCIATES, LIMITED                                                             GA
SANS SOUCI-REO LIMITED PARTNERSHIP                                                            TX
SANTA MARIA LIMITED DIVIDEND PARTNERSHIP ASSOCIATES                                           MA
SAUK-KO ENTERPRISES A LIMITED PARTNERSHIP                                                     WI
SAVOY COURT ASSOCIATES LIMITED PARTNERSHIP                                                    MO
SCANDIA ASSOCIATES L.P.                                                                       IN
SCANDIA V CORPORATION                                                                         MD
SCHAUMBURG-OXFORD LIMITED PARTNERSHIP                                                         MD





                                                                                           
SEASIDE POINT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                                     TX
SEATTLE ROCHESTER AVENUE ASSOCIATES LIMITED PARTNERSHIP                                       NY
SEAVIEW TOWERS ASSOCIATES                                                                     NY
SECURED INCOME L.P.                                                                           DE
SECURITY MANAGEMENT INC.                                                                      WA
SECURITY PROPERTIES                                                                           WA
SECURITY PROPERTIES 73                                                                        WA
SECURITY PROPERTIES 74                                                                        WA
SECURITY PROPERTIES 74 II                                                                     WA
SECURITY PROPERTIES 74 III                                                                    WA
SECURITY PROPERTIES 74-A                                                                      WA
SECURITY PROPERTIES 75                                                                        WA
SECURITY PROPERTIES 76                                                                        WA
SECURITY PROPERTIES 77                                                                        WA
SECURITY PROPERTIES 77A                                                                       WA
SECURITY PROPERTIES 78                                                                        WA
SECURITY PROPERTIES 78A                                                                       WA
SECURITY PROPERTIES 79                                                                        WA
SECURITY PROPERTIES 79-II                                                                     WA
SECURITY PROPERTIES 80                                                                        WA
SECURITY PROPERTIES 81                                                                        WA
SECURITY PROPERTIES 81-A                                                                      WA
SECURITY PROPERTIES FHA LIMITED PARTNERSHIP                                                   MT
SEMINOLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                                MD
SEMINOLE-OXFORD CORPORATION                                                                   MD
SENCIT F/G METROPOLITAN ASSOCIATES                                                            NJ
SENCIT NEW YORK AVENUE ASSOCIATES                                                             NJ
SENCIT TOWNE HOUSE LIMITED PARTNERSHIP                                                        PA
SENCIT-LEBANON COMPANY                                                                        PA
SENCIT-SELINSGROVE ASSOCIATES                                                                 PA
SERENDIPITY LIMITED PARTNERSHIP                                                               MT
SEWARD ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP                                               ID
SHAKER SQUARE, L.P.                                                                           DE
SHANNON MANOR APARTMENTS, A LIMITED PARTNERSHIP                                               SC
SHARON WOODS, L.P.                                                                            DE
SHARP-LEADENHALL ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                   MD
SHAWNEE MEADOWS, LIMITED PARTNERSHIP                                                          OH
SHELTER IV GP LIMITED PARTNERSHIP                                                             SC
SHELTER PROPERTIES II LIMITED PARTNERSHIP                                                     SC
SHELTER PROPERTIES IV LIMITED PARTNERSHIP                                                     SC
SHELTER PROPERTIES V LIMITED PARTNERSHIP                                                      SC
SHELTER PROPERTIES VI LIMITED PARTNERSHIP                                                     SC
SHELTER PROPERTIES VII LIMITED PARTNERSHIP                                                    SC
SHELTER REALTY II CORPORATION                                                                 SC
SHELTER REALTY IV CORPORATION                                                                 SC
SHELTER REALTY V CORPORATION                                                                  SC
SHELTER REALTY VI CORPORATION                                                                 SC
SHELTER REALTY VII CORPORATION                                                                SC
SHELTER V GP LIMITED PARTNERSHIP                                                              DE
SHELTER VII GP LIMITED PARTNERSHIP                                                            SC
SHENANDOAH CROSSINGS, L.P.                                                                    VA
SHERIDAN PLAZA ASSOCIATES II L.P.                                                             IL
SHERMAN TERRACE ASSOCIATES                                                                    PA
SHOCKOE PLACE APARTMENTS, LLC                                                                 VA
SHOREVIEW APARTMENTS, L.P.                                                                    CA





                                                                                           
SHOREVIEW PRESERVATION, L.P.                                                                  CA
SHUBUTA PROPERTIES, LTD.                                                                      MS
SIERRA MEADOWS, L.P.                                                                          CA
SIGNATURE MIDWEST, L.P.                                                                       MO
SIGNATURE POINT JOINT VENTURE                                                                 TX
SIGNATURE POINT PARTNERS, LTD.                                                                TX
SILVER HILL MILL DAM ASSOCIATES LIMITED PARTNERSHIP                                           VA
SITE 10 COMMUNITY ALLIANCE ASSOCIATES LIMITED PARTNERSHIP                                     NY
SITKA III ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP                                            ID
SJT ASSOCIATES, LTD., A CALIFORNIA LIMITED PARTNERSHIP                                        CA
SNI DEVELOPMENT COMPANY LIMITED PARTNERSHIP                                                   NY
SOL 413 LIMITED DIVIDEND PARTNERSHIP                                                          MA
SOLDOTNA ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP                                             ID
SOUTH BAY VILLA PRESERVATION, L.P.                                                            CA
SOUTH BRITTANY OAKS, L.P.                                                                     DE
SOUTH HIAWASSEE VILLAGE, LTD.                                                                 FL
SOUTH LA MANCHA, L.P.                                                                         DE
SOUTH LANDMARK PROPERTIES, L.P.                                                               TX
SOUTH MILL ASSOCIATES                                                                         PA
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP                                                     OH
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP                                                     OH
SOUTH WINDRUSH PROPERTIES, L.P.                                                               TX
SOUTHERN MISSOURI HOUSING II, L.P.                                                            MO
SOUTHERN MISSOURI HOUSING VI, L.P.                                                            MO
SOUTHERN MISSOURI HOUSING X, L.P.                                                             MO
SOUTHERN MISSOURI HOUSING XII, L.P.                                                           MO
SOUTHERN MISSOURI HOUSING XIV, L.P.                                                           MO
SOUTHERN MISSOURI HOUSING XIX, L.P.                                                           MO
SOUTHERN MISSOURI HOUSING XVI, L.P.                                                           MO
SOUTHRIDGE-OXFORD LIMITED PARTNERSHIP                                                         MD
SOUTHWEST ASSOCIATES, L.P.                                                                    DE
SP MID TERM INCOME FUND, LTD.                                                                 WA
SP PROPERTIES 1982 LIMITED PARTNERSHIP                                                        WA
SP PROPERTIES 1983 LIMITED PARTNERSHIP                                                        WA
SP PROPERTIES 1983 TWO LIMITED PARTNERSHIP                                                    WA
SP PROPERTIES 1984 LIMITED PARTNERSHIP                                                        WA
SPRING MEADOW LIMITED PARTNERSHIP                                                             MA
SPRINGDALE WEST                                                                               CA
SPRINGFIELD FACILITIES, LLC                                                                   MD
SPRINGFIELD VILLAS, LTD.                                                                      TX
SPRINGHAVEN LIMITED PARTNERSHIP                                                               MA
SPYGLASS-OXFORD ASSOCIATES L.P.                                                               IN
ST. GEORGE VILLAS LIMITED PARTNERSHIP                                                         SC
ST. MARY'S-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                              MD
STAFFORD STUDENT APARTMENTS, L.P.                                                             DE
STANDPOINT VISTA ASSOCIATES                                                                   SC
STANDPOINT VISTA LIMITED PARTNERSHIP                                                          MD
STEEPLECHASE (AILKEN) LIMITED PARTNERSHIP                                                     SC
STEEPLECHASE JV GP, LLC                                                                       DE
STEEPLECHASE JV, LLC                                                                          DE
STERLING CREST JOINT VENTURE                                                                  TN
STERLING GROVE L.P.                                                                           TX
STERLING TOWERS ASSOCIATES II LIMITED PARTNERSHIP                                             IL
STERLING VILLAGE AFFORDABLE, L.P.                                                             CA
STEWARTOWN ASSOCIATES LIMITED PARTNERSHIP                                                     MD





                                                                                           
STIRLING COURT APARTMENTS JV GP, LLC                                                          DE
STIRLING COURT APARTMENTS JV, L.P.                                                            TX
STONE POINTE VILLAGE LIMITED PARTNERSHIP                                                      IN
STONEGATE PARK APARTMENTS, LTD.                                                               TX
STONEY GREENS, L.L.C.                                                                         SC
STRATEGIC CAPITAL ALLIANCE LIMITED PARTNERSHIP                                                AZ
STRATFORD VILLAGE REALTY TRUST                                                                MA
STRAWBRIDGE SQUARE APARTMENTS PARTNERS, L.P.                                                  DE
STRAWBRIDGE SQUARE ASSOCIATES LIMITED PARTNERSHIP                                             VA
STRAWBRIDGE SQUARE PRESERVATION, L.P.                                                         DE
STRUM AFFORDABLE HOUSING, LLC                                                                 WI
STUYVESANT LIMITED DIVIDEND HOUSING ASSOCIATION                                               MI
SUBSIDIZED HOUSING PARTNERS                                                                   CA
SUGAR RIVER MILLS ASSOCIATES                                                                  MA
SUGARBERRY APARTMENTS CORPORATION                                                             CA
SUMMER CROSSINGS 40, A LIMITED PARTNERSHIP                                                    CA
SUMMIT OAKS PRESERVATION, L.P.                                                                DE
SUMMIT TAX CREDIT PROPERTIES I, L.P.                                                          DE
SUMMIT TAX CREDIT PROPERTIES II, L.P.                                                         DE
SUMMIT TAX CREDIT PROPERTIES III, L.P.                                                        DE
SUN GARDEN PLAZA ASSOCIATES, L.P.                                                             CA
SUN LAKE JV GP, LLC                                                                           DE
SUN LAKE JV, LTD.                                                                             FL
SUN TERRACE ASSOCIATES                                                                        AZ
SUNBURY DOWNS APARTMENTS JV GP, LLC                                                           DE
SUNBURY DOWNS APARTMENTS JV, L.P.                                                             TX
SUNRISE ASSOCIATES LIMITED PARTNERSHIP                                                        IL
SUNSET SILVER BOW APARTMENTS                                                                  MT
SUNTREE PRESERVATION LIMITED PARTNERSHIP                                                      DE
SUNTREE-OXFORD ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION                                MI
SUSQUEHANNA VIEW LIMITED PARTNERSHIP                                                          PA
SWIFT CREEK APARTMENTS, A LIMITED PARTNERSHIP                                                 SC
SYCAMORE CREEK ASSOCIATES, L.P.                                                               DE
TAMARAC PINES PRESERVATION, LP                                                                TX
TAUNTON GREEN ASSOCIATES                                                                      MA
TAUNTON II ASSOCIATES                                                                         MA
TEB MUNICIPAL TRUST II                                                                        NY
TENNESSEE TRUST COMPANY                                                                       TN
TENNTRUCO, INC.                                                                               NC
TERAN LIMITED PARTNERSHIP                                                                     AZ
TERRA II LIMITED DIVIDEND HOUSING ASSOCIATION                                                 MI
TERRACE INVESTORS LIMITED PARTNERSHIP                                                         TX
TERRY MANOR PRESERVATION, L.P.                                                                CA
TEXAS APARTMENT INVESTORS                                                                     DE
TEXAS BIRCHWOOD APARTMENTS, L.P.                                                              TX
TEXAS BROOK APARTMENTS, L.P.                                                                  TX
TEXAS KIRNWOOD APARTMENTS, L.P.                                                               TX
TEXAS MELODY APARTMENTS, L.P.                                                                 TX
TEXAS RESIDENTIAL INVESTORS LIMITED PARTNERSHIP                                               DE
TEXAS-ESTRADA APARTMENTS L.P.                                                                 TX
THE BLUFFS DEVELOPMENT LIMITED PARTNERSHIP                                                    IN
THE BRANFORD GROUP LIMITED PARTNERSHIP                                                        CT
THE FONDREN COURT JOINT VENTURE                                                               TX
THE GLENS, A KANSAS LIMITED PARTNERSHIP                                                       KS
THE GLENS, A LIMITED PARTNERSHIP                                                              SC





                                                                                           
THE HOUSTON RECOVERY FUND JV GP, LLC                                                          DE
THE HOUSTON RECOVERY FUND JV, L.P.                                                            TX
THE LOFTS AT ALBUQUERQUE HIGH LIMITED PARTNERSHIP                                             NM
THE NATIONAL HOUSING PARTNERSHIP                                                              DC
THE NATIONAL HOUSING PARTNERSHIP II TRUST                                                     NY
THE NATIONAL HOUSING PARTNERSHIP-II LIMITED PARTNERSHIP                                       DC
THE NEW FAIRWAYS, L.P.                                                                        DE
THE OAK PARK PARTNERSHIP LIMITED PARTNERSHIP                                                  IL
THE OAKS APARTMENTS, LTD.                                                                     AL
THE PARK AT CEDAR LAWN, LTD., A TEXAS LIMITED PARTNERSHIP                                     TX
THE ROGERS PARK PARTNERSHIP, LTD.                                                             IL
THE TAILORED LADY APARTMENTS PARTNERSHIP                                                      PA
THE TERRACES ASSOCIATES L.P.                                                                  IN
THE TRAILS GP LIMITED PARTNERSHIP                                                             SC
THE TRAILS, L.P.                                                                              SC
THE TWENTYNINE PALMS LIMITED PARTNERSHIP                                                      CA
THE VILLA LIMITED PARTNERSHIP                                                                 WI
THE VILLAGE OF KAUFMAN, LTD.                                                                  TX
THE WOODLANDS LIMITED                                                                         MI
THE WOODS ASSOCIATES                                                                          IL
THIBODAUX HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM                         LA
THREE FOUNTAINS LIMITED                                                                       MI
TIDEWATER-OXFORD LIMITED PARTNERSHIP                                                          MD
TIMBER RIDGE JV GP, LLC                                                                       DE
TIMBER RIDGE JV, L.P.                                                                         DE
TIMBERLAKE APARTMENTS LIMITED PARTNERSHIP                                                     TX
TOMPKINS TERRACE ASSOCIATES LIMITED PARTNERSHIP                                               NY
TOMPKINS TERRACE PRESERVATION, L.P.                                                           DE
TOMPKINS TERRACE, INC.                                                                        NY
TORRES DEL PLATA I LIMITED PARTNERSHIP                                                        DE
TORRES DEL PLATA II LIMITED PARTNERSHIP                                                       DE
TORRIES CHASE ACQUISITION, L.P.                                                               KS
TOWER OF DAVID LIMITED PARTNERSHIP                                                            SD
TOWN & COUNTRY CLUB APARTMENTS                                                                MT
TOWN ONE - PHASE II LIMITED PARTNERSHIP                                                       SD
TOWN ONE LIMITED PARTNERSHIP                                                                  SD
TOWN VIEW TOWERS I LIMITED PARTNERSHIP                                                        TN
TOWNSHIP AT HIGHLANDS LLC                                                                     DE
TRADEWINDS EAST ASSOCIATES, LIMITED DIVIDEND HOUSING ASSOCIATION                              MI
TRADEWINDS HAMMOCKS, LTD.                                                                     FL
TRAIL RIDGE APARTMENTS LIMITED PARTNERSHIP                                                    KS
TRAVIS ONE-OXFORD LIMITED PARTNERSHIP                                                         MD
TREESLOPE APARTMENTS, A LIMITED PARTNERSHIP                                                   SC
TRINITY APARTMENTS JV GP, LLC                                                                 DE
TRINITY APARTMENTS JV, L.P.                                                                   DE
TRINITY PLACE COMMUNITY URBAN REDEVELOPMENT CORPORATION                                       OH
TROON APARTMENTS LIMITED PARTNERSHIP                                                          NC
TRUMAN TOWERS, L.P.                                                                           MO
TUJUNGA GARDENS LIMITED PARTNERSHIP                                                           CA
TURNBUERRY-REO, L.P.                                                                          TX
TWELFTH STREET APARTMENTS, L.P.                                                               IL
TWIN GABLES ASSOCIATES LIMITED PARTNERSHIP                                                    OH
TWIN OAKS VILLAS, LTD.                                                                        FL
TWO WINTHROP LIMITED PARTNERSHIP                                                              MD
TYRONE ELDERLY LIMITED PARTNERSHIP                                                            PA





                                                                                           
U. S. REALTY I CORPORATION                                                                    SC
U. S. REALTY PARTNERS LIMITED PARTNERSHIP                                                     DE
U.S. SHELTER LIMITED PARTNERSHIP                                                              SC
UNDERWOOD ASSOCIATES LIMITED PARTNERSHIP                                                      CT
UNDERWOOD-OXFORD ASSOCIATES LIMITED PARTNERSHIP ONE                                           CT
UNITED FRONT HOMES                                                                            MA
UNITED HOUSE ASSOCIATES                                                                       PA
UNITED HOUSING PARTNERS - ELMWOOD, LTD.                                                       AL
UNITED HOUSING PARTNERS CUTHBERT LIMITED PARTNERSHIP                                          GA
UNITED HOUSING PARTNERS MORRISTOWN LIMITED PARTNERSHIP                                        TN
UNITED HOUSING PARTNERS-CARBONDALE, L.P.                                                      TN
UNITED INVESTORS INCOME PROPERTIES (A MISSOURI LIMITED PARTNERSHIP)                           MO
UNITED INVESTORS REAL ESTATE, INC.                                                            DE
UNIVERSITY CITY HOUSING NEIGHBORHOOD RESTORATIONS LIMITED PARTNERSHIP IV                      PA
UNIVERSITY PLAZA ASSOCIATES                                                                   PA
UNIVERSITY WOODS II ASSOCIATES LIMITED PARTNERSHIP                                            OH
UPCOUNTRY LIMITED PARTNERSHIP                                                                 NC
UPTOWN VILLAGE, LIMITED                                                                       OH
URBANA VILLAGE, LTD.                                                                          OH
URBANIZACION MARIA LOPEZ HOUSING COMPANY LIMITED PARTNERSHIP                                  NY
USS DEPOSITARY, INC.                                                                          SC
UTOPIA ACQUISITION, L.P.                                                                      MO
VALEBROOK ASSOCIATES                                                                          MA
VALLEY OAKS SENIOR HOUSING ASSOCIATES                                                         CA
VAN NUYS ASSOCIATES LIMITED PARTNERSHIP                                                       MA
VAN NUYS PRESERVATION MT, L.P.                                                                CA
VAN NUYS PRESERVATION, L.P.                                                                   CA
VERDES DEL ORIENTE PRESERVATION, L.P.                                                         CA
VICTORIA ARMS APARTMENTS LIMITED PARTNERSHIP                                                  MO
VICTORY SQUARE APARTMENTS LIMITED PARTNERSHIP                                                 OH
VILLA DE GUADALUPE PRESERVATION, L.P.                                                         CA
VILLA DEL NORTE ASSOCIATES                                                                    TX
VILLA DEL NORTE II ASSOCIATES                                                                 TX
VILLA DEL SOL ASSOCIATES LIMITED PARTNERSHIP                                                  CA
VILLA FLORENTINA, A CALIFORNIA LIMITED PARTNERSHIP                                            CA
VILLA LA PAZ JV GP, LLC                                                                       DE
VILLA LA PAZ JV, L.P.                                                                         DE
VILLA NOVA, LIMITED PARTNERSHIP                                                               TN
VILLAGE APARTMENT, LTD.                                                                       TN
VILLAGE EAST TOWERS LIMITED PARTNERSHIP                                                       MO
VILLAGE OAKS-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP                                MD
VILLAGE SOUTH ASSOCIATES                                                                      OH
VINEVILLE TOWERS ASSOCIATES LIMITED PARTNERSHIP                                               GA
VIRGINIA PARK MEADOWS LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP                 MI
VISTA DEL LAGOS JOINT VENTURE                                                                 AZ
VISTA HOUSING ASSOCIATES                                                                      CA
VISTA PARK CHINO LIMITED PARTNERSHIP                                                          CA
VISTULA HERITAGE VILLAGE LIMITED PARTNERSHIP                                                  OH
VMS APARTMENT PORTFOLIO ASSOCIATES II                                                         CA
VMS APARTMENT PORTFOLIO ASSOCIATES III                                                        CA
WAI ASSOCIATES LIMITED PARTNERSHIP                                                            TX
WALNUT CREEK PARTNERS, LIMITED                                                                OH
WALNUT HILLS ASSOCIATES, LTD. I                                                               OH
WALNUT HILLS PRESERVATION, L.P.                                                               DE
WALNUT SPRINGS JV GP, LLC                                                                     DE





                                                                                           
WALNUT SPRINGS JV, L.P.                                                                       DE
WALTON-PERRY LIMITED                                                                          MI
WARNER CENTER/MGP INC.                                                                        DE
WARREN HEIGHTS APARTMENTS LIMITED PARTNERSHIP                                                 OH
WASCO ARMS                                                                                    CA
WASHINGTON CHINATOWN ASSOCIATES LIMITED PARTNERSHIP                                           DC
WASHINGTON SQUARE WEST PRESERVATION, L.P.                                                     DE
WASH-WEST PROPERTIES                                                                          PA
WATERFORD APARTMENTS JV GP, LLC                                                               DE
WATERFORD APARTMENTS JV, L.P.                                                                 TX
WATERFORD TOWNHOMES LIMITED PARTNERSHIP                                                       OH
WATERFORD VILLAGE, L.L.C.                                                                     DE
WATERGATE II ASSOCIATES                                                                       NY
WATERS LANDING PARTNERS, L.L.C.                                                               MD
WAYCROSS, L.P.                                                                                GA
WAYNESBORO LIMITED PARTNERSHIP                                                                MS
WEDGEWOOD CLUB ESTATES LIMITED PARTNERSHIP                                                    WA
WEST LAFAYETTE, LTD.                                                                          OH
WEST LAKE ARMS LIMITED PARTNERSHIP                                                            DE
WEST VIRGINIAN MANOR ASSOCIATES LIMITED PARTNERSHIP                                           WV
WESTBURY GROUP, LTD.                                                                          TX
WESTBURY INVESTORS LIMITED PARTNERSHIP                                                        DE
WESTCHESTER-OXFORD LIMITED PARTNERSHIP                                                        MI
WESTCHESTER-OXFORD, L.L.C.                                                                    MD
WESTGATE (SPARTANBURG) LIMITED PARTNERSHIP                                                    SC
WESTGATE APARTMENTS                                                                           GA
WESTGATE APARTMENTS LIMITED PARTNERSHIP                                                       MN
WESTGATE APARTMENTS, LTD.                                                                     AL
WESTLAND APARTMENTS, LTD.                                                                     AL
WESTMINISTER PROPERTIES, LTD.                                                                 WA
WESTMINSTER COMMONS ASSOCIATES LIMITED PARTNERSHIP                                            VA
WESTMINSTER OAKS PRESERVATION, L.P.                                                           DE
WESTRIDGE-OXFORD LIMITED PARTNERSHIP                                                          MD
WESTWICK II LIMITED PARTNERSHIP                                                               MS
WESTWOOD PRESERVATION, L.P.                                                                   DE
WESTWOOD TERRACE PRESERVATION, L.P.                                                           DE
WESTWOOD TERRACE SECOND LIMITED PARTNERSHIP                                                   IL
WF-AC TAX CREDIT FUND I, L.P.                                                                 DE
WF-AC TAX CREDIT FUND I, LLC                                                                  DE
WF-AC TAX CREDIT FUND II, L.P.                                                                DE
WF-AC TAX CREDIT FUND III, L.P.                                                               DE
WHITE CLIFF APARTMENTS LIMITED PARTNERSHIP                                                    OH
WHITEFIELD PLACE PRESERVATION, LP                                                             TX
WHITNEY YOUNG MANOR PRESERVATION, L.P.                                                        CO
WICKFORD ASSOCIATES LIMITED PARTNERSHIP                                                       NC
WILDER RICHMAN HISTORIC PROPERTIES II, L.P.                                                   DE
WILDERNESS TRAIL, LTD.                                                                        OH
WILIKINA PARK LIMITED PARTNERSHIP                                                             HI
WILKES TOWERS LIMITED PARTNERSHIP                                                             NC
WILLIAMSBURG ACQUISITION, L.P.                                                                MO
WILLIAMSBURG LIMITED PARTNERSHIP                                                              IL
WILLIAMSBURG-OXFORD LIMITED PARTNERSHIP                                                       MD
WILLIAMSON TOWERS ASSOCIATES LIMITED PARTNERSHIP                                              WV
WILLOW COURT LIMITED PARTNERSHIP                                                              MT
WILLOW WOOD LIMITED PARTNERSHIP                                                               CA





                                                                                           
WINCHESTER SINGLE FAMILY HOMES, LTD.                                                          KY
WIND DRIFT CORPORATION                                                                        MD
WIND DRIFT-OXFORD ASSOCIATES, L.P.                                                            IN
WINDING BROOK ASSOCIATES                                                                      IN
WINDMILL RUN ASSOCIATES, LTD.                                                                 TX
WINDRIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP                                               MD
WINDSOR CROSSINGS LIMITED PARTNERSHIP                                                         NJ
WINNSBORO ARMS LIMITED PARTNERSHIP                                                            SC
WINONA ASSOCIATES LIMITED PARTNERSHIP                                                         WA
WINROCK-HOUSTON ASSOCIATES LIMITED PARTNERSHIP                                                DE
WINROCK-HOUSTON LIMITED PARTNERSHIP                                                           DE
WINTER GARDEN PRESERVATION, L.P.                                                              MO
WINTHROP APARTMENT INVESTORS LIMITED PARTNERSHIP                                              MD
WINTHROP TEXAS INVESTORS LIMITED PARTNERSHIP                                                  MD
WL/OAC, L.L.C.                                                                                MD
WMOP PARTNERS, L.P.                                                                           DE
WOLF RIDGE, LTD.                                                                              AL
WOOD CREEK CPGF 22, L.P.                                                                      DE
WOODCREST APARTMENTS, LTD.                                                                    OK
WOODCREST APARTMENTS, LTD.                                                                    TX
WOODCROFT II LIMITED PARTNERSHIP                                                              NC
WOODLAKE ASSOCIATES                                                                           WA
WOODLAND APARTMENTS, A LIMITED PARTNERSHIP                                                    SC
WOODLAND HILLS PRESERVATION LIMITED PARTNERSHIP                                               MI
WOODMERE ASSOCIATES, L.P.                                                                     DE
WOODS EDGE CORPORATION                                                                        MD
WOODS EDGE-OXFORD ASSOCIATES, L.P.                                                            IN
WOODS MORTGAGE ASSOCIATES                                                                     PA
WOODS OF INVERNESS CPF 16, L.P.                                                               DE
WOODSHIRE JV GP, LLC                                                                          DE
WOODSHIRE JV, L.P.                                                                            DE
WOODSIDE VILLAS OF ARCADIA, LTD.                                                              FL
WOODWAY OFFICE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP                                    TX
WORCESTER EPISCOPAL HOUSING COMPANY LIMITED PARTNERSHIP                                       MA
WRC-87A CORPORATION                                                                           DE
WYNNEFIELD LINCOLN GROVE LIMITED PARTNERSHIP                                                  NC
WYNTRE BROOKE ASSOCIATES                                                                      PA
YACHT CLUB AT BRICKELL, LLC                                                                   FL
YADKIN ASSOCIATES LIMITED PARTNERSHIP                                                         NC
YELLOW CREEK GLEN FAMILY HOUSING LIMITED PARTNERSHIP                                          IL
YORKTREE JV GP, LLC                                                                           DE
YORKTREE JV, L.P.                                                                             DE
YORKVIEW ESTATES, LTD.                                                                        OH
ZELOTES HOLMES LIMITED PARTNERSHIP                                                            NC
ZICKLER ASSOCIATES LIMITED PARTNERSHIP                                                        IN
ZIMCO CORPORATION I                                                                           MD
ZIMCO CORPORATION II                                                                          MD
ZIMCO CORPORATION IV                                                                          MD
ZIMCO I LIMITED PARTNERSHIP                                                                   MD
ZIMCO II L.L.C.                                                                               MD
ZIMCO II LIMITED PARTNERSHIP                                                                  MD
ZIMCO IV LIMITED PARTNERSHIP                                                                  MD
ZIMCO IX  L.L.C.                                                                              MD
ZIMCO V L.L.C.                                                                                MD
ZIMCO VII L.L.C.                                                                              MD





                                                                                           
ZIMCO VIII L.L.C.                                                                             MD
ZIMCO X  L.L.C.                                                                               MD
ZIMCO XI  L.L.C.                                                                              MD
ZIMCO XIII  L.L.C.                                                                            MD
ZIMCO XIV L.L.C.                                                                              MD
ZIMCO XIX L.L.C.                                                                              MD
ZIMCO XV L.L.C.                                                                               MD
ZIMCO XVI L.L.C.                                                                              MD
ZIMCO XVII L.L.C.                                                                             MD
ZIMCO XVIII L.L.C.                                                                            MD
ZIMCO XX L.L.C.                                                                               MD
ZIMCO XXI L.L.C.                                                                              MD
ZIMCO XXII L.L.C.                                                                             MD
ZIMCO XXV L.L.C.                                                                              MD
ZIMCO XXVI L.L.C.                                                                             MD
ZIMCO XXVII L.L.C.                                                                            MD
ZIMCO XXXII LIMITED PARTNERSHIP                                                               MD
ZIMCO XXXIII L.L.C.                                                                           MD
ZIMCO/BETHEL CORPORATION IX                                                                   MD
ZIMCO/BLUE ASH CORPORATION                                                                    MD
ZIMCO/CHANTILLY CORPORATION                                                                   MD
ZIMCO/COUCH CORPORATION                                                                       MD
ZIMCO/DAYTON CORPORATION X                                                                    MD
ZIMCO/DEERCROSS CORPORATION                                                                   MD
ZIMCO/DELTA SQUARE CORPORATION                                                                MD
ZIMCO/FAYETTE CORPORATION                                                                     MD
ZIMCO/FISHERMAN'S VILLAGE CORPORATION                                                         MD
ZIMCO/GWYNEDD CORPORATION                                                                     MD
ZIMCO/MELBOURNE CORPORATION                                                                   MD
ZIMCO/MONROE CORPORATION XI                                                                   MD
ZIMCO/PEBBLE POINT CORPORATION                                                                MD
ZIMCO/RUNAWAY BAY CORPORATION XIII                                                            MD
ZIMCO/SEMINOLE CORPORATION                                                                    MD
ZIMCO/WIND DRIFT CORPORATION                                                                  MD
ZIMCO/WOODS EDGE CORPORATION                                                                  MD