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| OBRIEN HOME CARE CENTERS INC | Nov 30 |
| Occidental Development Group, Inc. | May 31 |
| OEC COMPRESSION CORP | Dec 31 |
| PAINEWEBBER PREFERRED YIELD FUND 2 LP | Dec 31 |
| PAINEWEBBER PREFERRED YIELD FUND L P | Dec 31 |
| PEGASUS AIRCRAFT PARTNERS II L P | Dec 31 |
| PEGASUS AIRCRAFT PARTNERS L P | Dec 31 |
| PERSHING LEASE INCOME LIMITED PARTNERSHIP II | Dec 31 |
| PERSHING LEASE INCOME LTD PARTNERSHIP | Dec 31 |
| PHOENIX LEASING CAPITAL ASSURANCE FUND | Dec 31 |
| PHOENIX LEASING CASH DISTRIBUTION FUND III | Dec 31 |
| PLM EQUIPMENT GROWTH FUND | Dec 31 |
| PLM EQUIPMENT GROWTH FUND II | Dec 31 |
| PLM EQUIPMENT GROWTH FUND IV | Dec 31 |
| PLM EQUIPMENT GROWTH FUND V | Dec 31 |
| PLM EQUIPMENT GROWTH FUND VI | Dec 31 |
| PLM EQUIPMENT GROWTH & INCOME FUND VII | Dec 31 |
| PLM INTERNATIONAL INC | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS IXA 1986 INCOME FUND | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS IXB 1986 INCOME FUND | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS IXC 1986 INCOME FUND | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS IXD 1986 INCOME FUND | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS VIIB 1985 INCOME FUND | Dec 31 |
| PLM TRANSPORTATION EQUIPMENT PARTNERS VIIC 1985 INCOME FUND | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND I | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND II | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND III | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND IV | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND V | Dec 31 |
| POLARIS AIRCRAFT INCOME FUND VI | Dec 31 |
| PRIMECO INC | Dec 31 |
| PRIME EQUIPMENT INC | Dec 31 |
| PRIME SERVICE INC | Dec 31 |
| PROFESSIONAL LEASE MANAGEMENT INCOME FUND II LLC | Dec 31 |
| PROFESSIONAL LEASE MANAGEMENT INCOME FUND I LLC | Dec 31 |
| RAILCAR TRUST NO 1992-1 | Dec 31 |
| RAINBOW RENTALS INC | Dec 31 |
| REBEL STUDIO RENTALS INC | Dec 31 |
| Redaptive, Inc. | Dec 31 |
| REDWOOD EQUIPMENT LEASING INCOME FUND LP | Dec 31 |
| REMCO AMERICA INC | Dec 31 |
| Rent-A-Center Franchising International, Inc. | Dec 31 |
| RENT A CENTER INC | Dec 31 |
| RENT A CENTER WEST INC | Jan 22 |
| RENTAL SERVICE CORP | Dec 31 |
| RENT WAY INC | Sep 30 |
| RENTX INDUSTRIES INC | Jan 31 |
| RSC ACQUISITION CORP | Dec 31 |
| RSC ALABAMA INC | Dec 31 |
| RSC CENTER INC | Dec 31 |
| RSC DUVAL INC | Dec 31 |
| RSC Equipment Rental, Inc. | Dec 31 |
| RSC Holdings III, LLC | Dec 31 |
| RSC HOLDINGS INC | Dec 31 |
| RSC Holdings Inc. | Dec 31 |
| RSC INDUSTRIAL CORP | Dec 31 |
| RSC RENTS INC | Dec 31 |
| Seacastle Inc. | |
| SECURED EQUITY LEASING PLUS LP | Dec 31 |
| Share Air HOVA LLC | |
| SHARED IMAGING PARTNERS L P | Dec 31 |
| SHAUGHNESSY CRANE SERVICE INC | Dec 31 |
| SHOWPOWER INC | Dec 31 |
| SQN AIF IV, L.P. | |
| SQN Alternative Investment Fund III, L.P. | Dec 31 |
| SUMISHO AIR LEASE CORP | Dec 31 |
| TAL International Group, Inc. | Dec 31 |
| Tampa Twenty Leasing, Inc. | Dec 31 |
| TCC EQUIPMENT INCOME FUND | Dec 31 |
| TELECOMMUNICATIONS INCOME FUND IX LP | Dec 31 |
| TELECOMMUNICATIONS INCOME FUND XI LP | Dec 31 |
| TELECOMMUNICATIONS INCOME FUND X LP | Dec 31 |
| TEXTAINER EQUIPMENT INCOME FUND III L P | Dec 31 |
| TEXTAINER EQUIPMENT INCOME FUND II L P | Dec 31 |
| TEXTAINER EQUIPMENT INCOME FUND IV L P | Dec 31 |
| TEXTAINER EQUIPMENT INCOME FUND VI LP | Dec 31 |
| TEXTAINER EQUIPMENT INCOME FUND V LP | Dec 31 |
| TEXTAINER GROUP HOLDINGS LTD | Dec 31 |
| TRANS OCEAN CONTAINER CORP | Dec 31 |
| TRIUMPHE LEASING IX LP | Dec 31 |
| TRIUMPHE LEASING LIMITED PARTNERSHIP | Dec 31 |
| TRIUMPHE LEASING VIII L P | Dec 31 |
| United Lumicon Exhibition Services, Inc. | Jul 31 |
| UNITED RENTALS HIGHWAY TECHNOLOGIES GULF, LLC | Dec 31 |
| UNITED RENTALS NORTH AMERICA INC | Dec 31 |
| UNIVERSAL COMPRESSION HOLDINGS INC | Dec 31 |
| UNIVERSAL COMPRESSION INC | Mar 31 |
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| WALKER JONES EQUIPMENT INC | Dec 31 |
| WALKER STEPHEN NICHOLAS | Dec 31 |
| WEATHERFORD ENTERRA INC | Dec 31 |
| WESCO FINANCIAL, LLC | Dec 31 |
| WILLIAMS SCOTSMAN INC | Dec 31 |
| WILLIAMS SCOTSMAN INTERNATIONAL INC | Dec 31 |
| XTRA CORP /DE/ | Sep 30 |
| XTRA INC | Sep 30 |
| YOUNGER PETER J | Dec 31 |