| 1 | AMERICAN PISTACHIO GROWERS | -- | -- | 85 | A |
| 2 | N & S TRACTOR CO. | -- | -- | 85 | A |
| 3 | North Fresno Lodging, LP | -- | -- | 85 | A |
| 4 | Visalia Parkway Partners, LLC | -- | -- | 85 | A |
| 5 | QUIRING GENERAL, LLC | -- | -- | 85 | A |
| 6 | Dhillon Bros. No. 1, LLC | -- | -- | 85 | A |
| 7 | EXCEPTIONAL PARENTS UNLIMITED, INC. | -- | -- | 85 | A |
| 8 | Valley Nut Growers, LP | -- | -- | 85 | A |
| 9 | Red Tractor Land Company, LLC | -- | -- | 85 | A |
| 10 | Cameron Crossing Holdings, LLC | -- | -- | 85 | A |
| 11 | NORTH POINTE B.P., L.P. | -- | -- | 85 | A |
| 12 | United Health Centers of the San Joaquin Valley | -- | -- | 85 | A |
| 13 | Fresno Beverage Company, Inc. | -- | -- | 85 | A |
| 14 | MKG Enterprises Corp. | -- | -- | 85 | A |
| 15 | DPG HOLDINGS, LLC | -- | -- | 85 | A |
| 16 | WITR, LLC | -- | -- | 85 | A |
| 17 | COTTONWOOD CREEK RANCH, LLC | -- | -- | 85 | A |
| 18 | Bowie Enterprises | -- | -- | 85 | A |
| 19 | BHS, LLC | -- | -- | 85 | A |
| 20 | GLOBAL AG INSURANCE SERVICES, LLC | -- | -- | 85 | A |
| 21 | FRESNO PACIFIC UNIVERSITY | -- | -- | 85 | A |
| 22 | FIG GARDEN OFFICES, LLC | -- | -- | 85 | A |
| 23 | FRESNO CHRISTIAN SCHOOLS | -- | -- | 85 | A |
| 24 | BAR 20 DAIRY, LLC | -- | -- | 85 | A |
| 25 | S.P.O.C. REAL ESTATE III, LLC | -- | -- | 85 | A |
| 26 | Fowler Alluvial Investors LLC | -- | -- | 85 | A |
| 27 | Ashlan Village Holdings, LLC | -- | -- | 85 | A |
| 28 | RUSH CREEK MEADOWS, A LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 29 | J.S.T. LLC | -- | -- | 85 | A |
| 30 | VALLIPLAZA DEL RIO, A CALIFORNIA LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 31 | LYLES DIVERSIFIED, INC. | -- | -- | 85 | A |
| 32 | ROGERS HELICOPTERS, INC. | -- | -- | 85 | A |
| 33 | G3 Development Company | -- | -- | 85 | A |
| 34 | The California Home for the Aged, Inc. | -- | -- | 85 | A |
| 35 | AMERICAN REAL ESTATE GROWTH REGIONAL CENTER, LLC | -- | -- | 85 | A |
| 36 | Flores Farms, LLC | -- | -- | 85 | A |
| 37 | SIERRA PACIFIC ORTHOPAEDIC CENTER MEDICAL GROUP, INC. | -- | -- | 85 | A |
| 38 | B&H Farms, LLC | -- | -- | 85 | A |
| 39 | FRESNO STEP UP AT 99, LP | -- | -- | 85 | A |
| 40 | BLACKSTONE COMMERCIAL, LLC | -- | -- | 85 | A |
| 41 | ZIM INDUSTRIES, INC. | -- | -- | 85 | A |
| 42 | Monterey 5, LLC | -- | -- | 85 | A |
| 43 | NERI INSURANCE AGENCY, INC. | -- | -- | 85 | A |
| 44 | Fig Leaf Plaza, LLC | -- | -- | 85 | A |
| 45 | BOOS REAL ESTATE, LLC | -- | -- | 85 | A |
| 46 | Denken 19 LLC | -- | -- | 85 | A |
| 47 | Eyes on Fresno, LLC | -- | -- | 85 | A |
| 48 | FIREBAUGH LA JOYA COMMONS, LP | -- | -- | 85 | A |
| 49 | River Palm Partners, L.P. | -- | -- | 85 | A |
| 50 | GSS Terminal LLC | -- | -- | 85 | A |
| 51 | San Joaquin Power Employees Credit Union | -- | -- | 85 | A |
| 52 | FOWLER NEES VILLAGE, LLC | -- | -- | 85 | A |
| 53 | Trinity Packing Company, Inc. | -- | -- | 85 | A |
| 54 | CEDAR COMMONS LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 55 | ASSEMI INVESTMENTS, LLC | -- | -- | 85 | A |
| 56 | Fresno Avalon Commons Phase I, LP | -- | -- | 85 | A |
| 57 | CARDIOVASCULAR ASSOCIATES/THE HEART GROUP MEDICAL CLINIC, INC. | -- | -- | 85 | A |
| 58 | AGI Equities - Atrium, LLC | -- | -- | 85 | A |
| 59 | Roque Properties, LLC | -- | -- | 85 | A |
| 60 | O & A Neri Investments LLC | -- | -- | 85 | A |
| 61 | Zandy Investments, LLC | -- | -- | 85 | A |
| 62 | Village West Partners, L.P. | -- | -- | 85 | A |
| 63 | Crown Transportation, LLC | -- | -- | 85 | A |
| 64 | CALIFORNIA VALLEY LAND CO., INC. | -- | -- | 85 | A |
| 65 | Jorgensen & Sons, Inc. | -- | -- | 85 | A |
| 66 | Carmel Cottage Inn, LLC | -- | -- | 85 | A |
| 67 | BOOS & ASSOCIATES, A PROFESSIONAL CORPORATION | -- | -- | 85 | A |
| 68 | Garreks, Inc. | -- | -- | 85 | A |
| 69 | EDUCATIONAL EMPLOYEES CREDIT UNION | -- | -- | 85 | A |
| 70 | Westlawn Farms, LLC | -- | -- | 85 | A |
| 71 | Fresno County Employees' Retirement Association | -- | -- | 85 | A |
| 72 | Van Ness/Shaw Property Holdings, LLC | -- | -- | 85 | A |
| 73 | OLLIN, LLC | -- | -- | 85 | A |
| 74 | Kaweah Container, Inc. | -- | -- | 85 | A |
| 75 | HAMMERDOWN PROPERTIES, LLC | -- | -- | 85 | A |
| 76 | Opus I LLC | -- | -- | 85 | A |
| 77 | R. I. & 17TH, LLC | -- | -- | 85 | A |
| 78 | The Jagir S. Gill and Shvinder Kaur Living Trust | -- | -- | 85 | A |
| 79 | Derco Associates, Inc. | -- | -- | 85 | A |
| 80 | WILKINS & BIXBY ENTERPRISES/FRESNO, LLC | -- | -- | 85 | A |
| 81 | JND HOLDINGS, LLC | -- | -- | 85 | A |
| 82 | COUGAR AVIATION, LLC | -- | -- | 85 | A |
| 83 | MID VALLEY SERVICES, INC. | -- | -- | 85 | A |
| 84 | G.J.N. Development, LLC | -- | -- | 85 | A |
| 85 | FGO HOLDINGS, LLC | -- | -- | 85 | A |
| 86 | A. F. Mendes, Inc. | -- | -- | 85 | A |
| 87 | TIMDON PROPERTIES III, LLC | -- | -- | 85 | A |
| 88 | FRESNO MEDICAL BUILDING GROUP LLC | -- | -- | 85 | A |
| 89 | Red Rock Properties, LLC | -- | -- | 85 | A |
| 90 | HORIZON NUT, LLC | -- | -- | 85 | A |
| 91 | Campus Pointe Commercial, L.P. | -- | -- | 85 | A |
| 92 | PARKWAY TRAILS, L.P. | -- | -- | 85 | A |
| 93 | 198/43, LLC | -- | -- | 85 | A |
| 94 | KT-COSTCO VENTURES: FRESNO, A CALIFORNIA LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 95 | FIRST CALIFORNIA FEDERAL CREDIT UNION | -- | -- | 85 | A |
| 96 | ACDF, LLC | -- | -- | 85 | A |
| 97 | Depot Properties, LLC | -- | -- | 85 | A |
| 98 | Cardiovascular Associates Holdings, LP | -- | -- | 85 | A |
| 99 | Orion Distributing, Inc. | -- | -- | 85 | A |
| 100 | CONSOLIDATED INDUSTRIES, INC. | -- | -- | 85 | A |