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&lt;tr&gt;
&lt;td valign="top" width="4%" align="left"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td valign="top" align="left"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;RIGHT OF
PRESENTMENT&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
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&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;As provided in
the Amended Partnership Agreement, a first right of presentment
valuation was computed during the first quarter of 2013. The
per-unit value was determined to be $15,412 based on the valuation
date of December&amp;#xA0;31, 2012. The Partnership did not repurchase
any Investing Partner Units (Units) during the first six months of
2013 as a result of the Partnership&amp;#x2019;s limited amount of cash
available for discretionary purposes. The per-unit right of
presentment value computed during the first quarter of 2012 based
on the valuation date of December&amp;#xA0;31, 2011, was $15,516. The
Partnership did not repurchase any Units during the first six
months of 2012.&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN-TOP: 12px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px"&gt;
&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Partnership
is not in a position to predict how many Units will be presented
for repurchase during the remainder of 2013 and cannot, at this
time, determine if the Partnership will have sufficient funds
available to repurchase any Units. Pursuant to the Amended
Partnership Agreement, the Partnership has no obligation to
purchase any Units presented to the extent it determines that it
has insufficient funds for such purchases.&lt;/font&gt;&lt;/p&gt;
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70434-108055



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 5

 -Subparagraph (SAB TOPIC 4.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187171-122770



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