SEC Comment Letter for DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358) (DMLP) — Jun 7, 2011
DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358)
Date: June 7, 2011 · CIK: 0001172358 · Accession: 0000000000-11-035072
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June 7, 2011
Via E-mail
William Casey McManemin Chief Executive Officer Dorchester Minerals, L.P. 3838 Oak Lawn, Suite 300 Dallas, Texas 75219
Re: Dorchester Minerals, L.P.
Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 25, 2010
Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 24, 2011 File No. 0-50175
Dear Mr. McManemin:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/ s / H . R o g e r S c h w a l l H . R o g e r S c h w a l l A s s i s t a n t D i r e c t o r cc: Via E-mail
Joe Dannenmaier, Esq.