FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Cohen Realty Services, Inc.
 2. Date of Event Requiring Statement (Month/Day/Year)
03/31/2010		 3. Issuer Name and Ticker or Trading Symbol
TORTOISE CAPITAL RESOURCES CORP [tto]
(Last)
(First)
(Middle)
TWO NORTH LASALLE STREET, SUITE 800		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
_____ Officer (give title below) __X__ Other (specify below)
Affiliate to Inv Advisor
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

CHICAGO, IL 60602		 6. Individual or Joint/Group Filing(Check Applicable Line)
___ Form filed by One Reporting Person
_X_ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Shares 0
D
 

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Cohen Realty Services, Inc.
TWO NORTH LASALLE STREET
SUITE 800
CHICAGO, IL 60602		       Affiliate to Inv Advisor
Cohen Financial Equities LLC
TWO NORTH LASALLE STREET
SUITE 800
CHICAGO, IL 60602		       Affiliate to Inv Advisor
Cohen Financial, L.P.
TWO NORTH LASALLE STREET
SUITE 800
CHICAGO, IL 60602		       Affiliate to Inv Advisor
CFC Transactions, L.L.C.
TWO NORTH LASALLE STREET
SUITE 800
CHICAGO, IL 60602		       Affiliate to Inv Advisor
MREM Cohen GP, LLC
4200 W. 115TH STREET
SUITE 100
LEAWOOD, KS 66211		       Affiliate to Inv Advisor
MREM Cohen LP, LLC
4200 W. 115TH STREET
SUITE 100
LEAWOOD, KS 66211		       Affiliate to Inv Advisor

Signatures

Manny A. Brown, on behalf of Cohen Realty Services, Inc., Cohen Financial, L.P., CFC Transactions, LLC 07/01/2010
**Signature of Reporting Person Date
Kendra A. Steele, on behalf of Cohen Financial Equities, LLC 07/01/2010
**Signature of Reporting Person Date
Ryan K. Anderson, on behalf of MREM Cohen GP, LLC, and MREM Cohen LP, LLC 07/01/2010
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
 
Remarks:
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.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, See Instruction 6 for procedure.

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