| http://www.w3.org/ns/prov#value | - This request is made on the basis of our view that the Beneficial Interests are not "securities" under either the 1933 or the 1934 Act, and that establishing the Liquidating Trust and granting the Beneficial Interests to the holders of interests in the Partnership do not constitute a "sale within the meaning of such term as used in the 1933 Act.
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