SEC Comment Letter for DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358) (DMLP) — Jun 28, 2012
DORCHESTER MINERALS, L.P. (DMLP) (CIK 0001172358)
Date: June 28, 2012 · CIK: 0001172358 · Accession: 0000000000-12-034042
AI Filing Summary & Sentiment
Letter
June 28, 2012 Via E-mail Mr. H.C. Allen, Jr. Chief Financial Officer Dorchester Minerals, L.P. 3838 Oak Lawn Avenue, Suite 300 Dallas, Texas 75219
Re: Dorchester Minerals, L.P. Form 10-K for the Fiscal Year ended December 31, 2011 Filed February 24, 2012 File No. 0-50175
Dear Mr. H.C. Allen :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Karl Hiller
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June 28, 2012 Via E-mail Mr. H.C. Allen, Jr. Chief Financial Officer Dorchester Minerals, L.P. 3838 Oak Lawn Avenue, Suite 300 Dallas, Texas 75219 Re: Dorchester Minerals, L.P. Form 10-K for the Fiscal Year ended December 31, 2011 Filed February 24, 2012 File No. 0-50175 Dear Mr. H.C. Allen : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief