X0203 3 2010-03-31 0 0001347652 TORTOISE CAPITAL RESOURCES CORP tto 0001493765 Cohen Realty Services, Inc. TWO NORTH LASALLE STREET SUITE 800 CHICAGO IL 60602 0 0 0 1 Affiliate to Inv Advisor 0001495625 Cohen Financial Equities LLC TWO NORTH LASALLE STREET SUITE 800 CHICAGO IL 60602 0 0 0 1 Affiliate to Inv Advisor 0001493768 Cohen Financial, L.P. TWO NORTH LASALLE STREET SUITE 800 CHICAGO IL 60602 0 0 0 1 Affiliate to Inv Advisor 0001493766 CFC Transactions, L.L.C. TWO NORTH LASALLE STREET SUITE 800 CHICAGO IL 60602 0 0 0 1 Affiliate to Inv Advisor 0001494165 MREM Cohen GP, LLC 4200 W. 115TH STREET SUITE 100 LEAWOOD KS 66211 0 0 0 1 Affiliate to Inv Advisor 0001494164 MREM Cohen LP, LLC 4200 W. 115TH STREET SUITE 100 LEAWOOD KS 66211 0 0 0 1 Affiliate to Inv Advisor Common Shares 0 D This Form 3 is filed on behalf of Cohen Realty Services, Inc., Cohen Financial, L.P., CFC Transactions, LLC, Cohen Financial Equities, LLC, MREM Cohen GP, LLC, and MREM Cohen LP, LLC. Manny A. Brown, on behalf of Cohen Realty Services, Inc., Cohen Financial, L.P., CFC Transactions, LLC 2010-07-01 Kendra A. Steele, on behalf of Cohen Financial Equities, LLC 2010-07-01 Ryan K. Anderson, on behalf of MREM Cohen GP, LLC, and MREM Cohen LP, LLC 2010-07-01