| BATH STREET LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FONTANA PARTNERS, LLC | Individual Agent |
| FONTANA PARTNERS, LLC | Manager |
| PARK LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SEAPAC, LIMITED II, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| RETAIL LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| 850 NOTE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| ARROWHEAD RANCH PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MARK, LTD. A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MEDGAM, LLC | Individual Agent |
| REGENCY PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CARPENTERIA INVESTORS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FITHIAN, LLC | Individual Agent |
| 487 SHAW PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| 150 VISALIA LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| OAKS GP LLC | Manager |
| 2350 SHAW PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SANTA BARBARA INVESTMENT PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| 112-PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FIVE POINTS OFFICE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| LA CUMBRE OFFICE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| STATE-LUCERO PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SANDY LANE, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MEDPORT ASSOCIATES, LLC | Manager |
| APARTMENT LIMITED INVESTORS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| BLACKSTONE LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CASA DE ORO INVESTMENTS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| KELLOG ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| NORTHERN CALIFORNIA INVESTMENT PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| RANCHO CORDOVA INVESTMENTS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| WATERFALL LAND PARTNERS, LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| 895 AEROVISTA HOLDINGS, LLC | Individual Agent |
| 895 AEROVISTA HOLDINGS, LLC | Manager |
| ANAPAMU PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CVR ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MOKIHANA PARTNERS, LIMITED II, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| NIKOS, LLC | Manager |
| NIKOS, LLC | Individual Agent |
| LA CUMBRE LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| LA LOMA INVESTMENT PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| STATE CAPITOL INVESTMENTS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SUITE SUCCESS, LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| VF PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| RAILROAD SQUARE INVESTMENTS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CRESTA, LLC | Individual Agent |
| BAKERSFIELD INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| GAMMON PARTNERS II, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MISSION MEDICAL PARTNERS, LLC | Manager |
| SAND CASTLE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SEGOVIA PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SUMO PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MODOC PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| GOLETA MOTEL PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| THE GABLES INVESTMENTS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| TONGASS LAND PARTNERS, LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| ANAPAMU LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CASTILLO LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CATHEDRAL OAKS PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| COLLEGE-SHAW PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| COMMERCIAL RESORT PARTNERS, LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MARICOPA LAND ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| ROSEDALE ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| WPC-1, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| SYDNEY CREEK GP LLC | Manager |
| MIDVALLEY ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| 285 SHAW LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FRESNO LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| GETTYSBURG-GABLES INVESTMENTS, LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| WAREHOUSE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CARPENTERIA PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FRESNO AIRPORT-ONE, LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| RACQUETBALL PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| ASPEN STREET, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MISSION LAND PARTNERS LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| BATH STREET PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| FRESNO AIRPORT-THREE,LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| MODOC LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| RAILROAD SQUARE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| UPPER STATE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| WATERFALL PARTNERS, LIMITED II, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| DEPOT SQUARE INVESTMENTS, LLC | Manager |
| DEPOT SQUARE INVESTMENTS, LLC | Individual Agent |
| VILLAGE CARE, LLC | Manager |
| AP SANDMAN LLC | Manager |
| MLP GP, LLC | Manager |
| CARPENTERIA PARTNERS, LLC | Individual Agent |
| FRESNO AIRPORT-TWO, LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| GAMMON PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| INGERSOLL PARTNERS, LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| LA GOLETA INVESTORS-ONE, LTD., A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| STATE AND ANAPAMU, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| BROAD STREET INVESTORS, LLC | Manager |
| CASTILLO OFFICE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| COAST VILLAGE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| COMMERCIAL LAND PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| COMMERCIAL PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| CROSS LAND PARTNERS, LIMITED, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| DOWNTOWN PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| HOPE PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |
| PARK PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP | Individual Agent |