SEC Comment Letter 0000000000-24-000864 to SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655) (SJT)
SAN JUAN BASIN ROYALTY TRUST (SJT) (CIK 0000319655)
Date: Jan. 23, 2024 · CIK: 0000319655 · Accession: 0000000000-24-000864
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File numbers found in text: 001-08032
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United States securities and exchange commission logo
January 23, 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
File No. 001-08032
Dear Ross Durr:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction