New York, NY

LONDON, UK

WH1-Peoples Southwest Gen-Par, Inc.

Skw II Gen-Par, Inc.

Whc-Six Gen-Par, Inc.

Whud Gen-Par, Inc.

Whnml-S Gen-Par, Inc.

Wsk Gen-Par, Inc.

Wh Te-Two Investors Gen-Par, Inc.

Spanish Apartments Fund X Corp.

Wmp Gen-Par, Inc.

Whg Gen-Par, Inc.

Redwood City, CA

Los Altos, CA

Doodle Oak, LLC

Doodle Creston Paso, LLC

Doodle 17th, LLC

San Mateo, CA

Irvine, CA

Foster City, CA

Cprime, Inc.

Cproperties, LLC

W2001 Wal Gen-Par, L.L.C.

Wxiii/Hou Yale Gen-Par, L.L.C.

W9/Sop Gen-Par, L.L.C.

W9/Jp-Tx Gen-Par, L.L.C.

Farmington, CT

Carrier Corporation

Las Vegas, NV

Magik Enterprises, LLC

Wxi/Ajp Gen-Par, Inc.

WHAC2 Gen-Par, Inc.

W9/Flagship Marinas Gen-Par, L.L.C.

Whcli Gen-Par, Inc.

Whphc Gen-Par, Inc.

Whwcy Gen-Par, Inc.

W9/Gpt-Walnut Gen-Par, Inc.

Wxiii/Wci Parallel Gen-Par, L.L.C.

New Port Richey, FL

Nature's Hideaway Phase IV Homeowners Association, Inc.

Cary, NC

San Mateo, CA

Foster City, CA

Cprime, Inc.

WH1-Southwestern Gen-Par, Inc.

WHAC1 Gen-Par, Inc.

WHAC3 Gen-Par, Inc.

W9/LWS (910 Travis Street) Gen-Par, Inc.

Wxi/Cha Gen-Par, L.L.C.

Wxiii/Pwm Gen-Par, L.L.C.

End of The Sky Productions, L.L.C.