Controls and Procedures.

The General Partner’s management, including the principal executive officer/principal financial officer, is responsible for establishing and maintaining disclosure controls and procedures and therefore has conducted an evaluation of Rio Vista’s disclosure controls and procedures, as such term is defined under Rule 13a-15 promulgated under the Securities Exchange Act of 1934, as of December 31, 2006. Based on their evaluation, the General Partner’s principal executive officer/principal accounting officer concluded that Rio Vista’s disclosure controls and procedures are effective.

There was no change in Rio Vista’s internal control over financial reporting during the quarter or  year ended December 31, 2006 that materially affected, or is reasonably likely to materially affect, Rio Vista’s internal control over financial reporting.