SEC Comment Letter 0000000000-23-013086 to SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655) (SJT)
SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655)
Date: Nov. 30, 2023 · CIK: 0000319655 · Accession: 0000000000-23-013086
AI Filing Summary & Sentiment
File numbers found in text: 001-08032
Letter
United States securities and exchange commission logo November 30, 2023 Ross Durr Senior Vice President San Juan Basin Royalty Trust 2200 Post Oak Blvd., Floor 18 Houston, TX 77056 Re:San Juan Basin Royalty Trust Form 10-K for the fiscal year ended December 31, 2022 Filed March 31, 2023 File No. 001-08032 Dear Ross Durr: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2022 Exhibit 32, page 29 1.We note that the Section 906 certification filed under Exhibit 32 to Form 10-K for the fiscal year ended December 31, 2022 is not dated. Please file a full amendment with corrected certifications and ensure that the certifications are currently dated and refer to the Form 10-K/A. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameRoss Durr Comapany NameSan Juan Basin Royalty Trust November 30, 2023 Page 2 FirstName LastName Ross Durr San Juan Basin Royalty Trust November 30, 2023 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
November 30, 2023
Ross Durr
Senior Vice President
San Juan Basin Royalty Trust
2200 Post Oak Blvd., Floor 18
Houston, TX 77056
Re:San Juan Basin Royalty Trust
Form 10-K for the fiscal year ended December 31, 2022
Filed March 31, 2023
File No. 001-08032
Dear Ross Durr:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the fiscal year ended December 31, 2022
Exhibit 32, page 29
1.We note that the Section 906 certification filed under Exhibit 32 to Form 10-K for the
fiscal year ended December 31, 2022 is not dated. Please file a full amendment with
corrected certifications and ensure that the certifications are currently dated and refer to
the Form 10-K/A.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
FirstName LastNameRoss Durr
Comapany NameSan Juan Basin Royalty Trust
November 30, 2023 Page 2
FirstName LastName
Ross Durr
San Juan Basin Royalty Trust
November 30, 2023
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction