SEC Comment Letter 0000000000-24-000126 to SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655) (SJT)
SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655)
Date: Jan. 4, 2024 · CIK: 0000319655 · Accession: 0000000000-24-000126
AI Filing Summary & Sentiment
File numbers found in text: 001-08032
Letter
United States securities and exchange commission logo January 4, 2024 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 Form 10-K/A for the fiscal year ended December 31, 2022 File No. 001-08032 Dear Ross Durr: We have reviewed your December 11, 2023 response to our comment letter 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. Unless we note otherwise, any references to prior comments are to comments in our November 30, 2023 letter. Form 10-K/A for the fiscal year ended December 31, 2022 Exhibit 32, page 1 1.We note your response to our prior comment and revised certification that was filed in the Form 10-K/A on December 11, 2023. As previously requested, please file a full amendment with certifications that are currently dated and refer to the Form 10-K/A.
FirstName LastNameRoss Durr Comapany NameSan Juan Basin Royalty Trust January 4, 2024 Page 2 FirstName LastName Ross Durr San Juan Basin Royalty Trust January 4, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
Show Raw Text
United States securities and exchange commission logo
January 4, 2024
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
Form 10-K/A for the fiscal year ended December 31, 2022
File No. 001-08032
Dear Ross Durr:
We have reviewed your December 11, 2023 response to our comment letter 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. Unless
we note otherwise, any references to prior comments are to comments in our November 30,
2023 letter.
Form 10-K/A for the fiscal year ended December 31, 2022
Exhibit 32, page 1
1.We note your response to our prior comment and revised certification that was filed in the
Form 10-K/A on December 11, 2023. As previously requested, please file a full
amendment with certifications that are currently dated and refer to the Form 10-K/A.
FirstName LastNameRoss Durr
Comapany NameSan Juan Basin Royalty Trust
January 4, 2024 Page 2
FirstName LastName
Ross Durr
San Juan Basin Royalty Trust
January 4, 2024
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction