<SEC-DOCUMENT>0000950123-10-092101.txt : 20110404
<SEC-HEADER>0000950123-10-092101.hdr.sgml : 20110404
<ACCEPTANCE-DATETIME>20101007172344
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-092101
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20101007

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAN JUAN BASIN ROYALTY TRUST
		CENTRAL INDEX KEY:			0000319655
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL ROYALTY TRADERS [6792]
		IRS NUMBER:				756279898
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		COMPASS BANK, TRUST DEPARTMENT
		STREET 2:		2525 RIDGMAR BOULEVARD SUITE 100
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76116
		BUSINESS PHONE:		8668094553

	MAIL ADDRESS:	
		STREET 1:		COMPASS BANK, TRUST DEPARTMENT
		STREET 2:		2525 RIDGMAR BOULEVARD SUITE 100
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76116
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="d76779d7677901.gif" alt="(BBVA LOGO)">
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">October&nbsp;7, 2010

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Via EDGAR

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
100 F Street, N.E.<BR>
Washington, DC 20549<BR>
Attention: H. Roger Schwall

</DIV>

<DIV align="right" style="margin-top: 12pt">
<TABLE width="98%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>San Juan Basin Royalty Trust<br>
Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2009<br>
Filed March&nbsp;1, 2010<br>
File No.&nbsp;1-08032</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dr.&nbsp;Mr.&nbsp;Schwall,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;San Juan Basin Royalty Trust acknowledges receipt of the letter dated September&nbsp;28, 2010,
containing comments of the staff of the Division of Corporate Finance
(the &#147;Staff&#148;) of the
Securities and Exchange Commission in regard to the above-referenced documents (the &#147;Comment
Letter&#148;). The Comment Letter requests that we respond to the
Staff&#146;s comments within 10 business
days or advise the Staff of when we will provide our responses. We respectfully request an
extension to respond to the Comment Letter so that we can devote appropriate time and resources to
consider the Staff&#146;s comments and complete our responses. We expect to provide our responses to the
Comment Letter no later than October&nbsp;28, 2010.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please direct any questions or comments regarding the foregoing to me at 817-735-0938 or
Michael L. Malone of Greenberg Traurig, LLP at 214-665-3691.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
San Juan Basin Royalty Trust<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Lee Ann Anderson
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Lee Ann Anderson &nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President and Senior Trust Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Michael L. Malone, Greenberg Traurig, LLP
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
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