SEC Comment Letter for DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358) (DMLP) — Feb 26, 2010

DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358)
Date: Feb. 26, 2010 · CIK: 0001172358 · Accession: 0000000000-10-011146

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Date

February 26, 2010

Author

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Form

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Company

DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE February 26, 2010 Mr. H.C. Allen, Jr. Chief Financial Officer and Manager Dorchester Minerals, L.P. 3838 Oak Lawn Avenue, Suite 300 Dallas, TX 75219 Re: Dorchester Minerals, L.P. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 26, 2009 Definitive Proxy Filed February 27, 2009 File No. 0-50175

Dear Mr. Allen: We have completed our review of your filings and have no further comments at this time. S i n c e r e l y , H. Roger Schwall Assistant Director cc: Kari Potts, Esq. Thompson & Knight LLP Facsimile: (512) 482.5055

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

      DIVISION OF
CORPORATION FINANCE

        February 26, 2010

Mr. H.C. Allen, Jr. Chief Financial Officer and Manager Dorchester Minerals, L.P. 3838 Oak Lawn Avenue, Suite 300 Dallas, TX 75219
 Re: Dorchester Minerals, L.P.
  Form 10-K for the Fiscal Year Ended December 31, 2008
Filed February 26, 2009 Definitive Proxy  Filed February 27, 2009
  File No. 0-50175

Dear Mr. Allen:     We have completed our review of your filings and have no further comments at this time.           S i n c e r e l y ,
H. Roger Schwall Assistant Director
    cc: Kari Potts, Esq.  Thompson & Knight LLP  Facsimile: (512) 482.5055

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