<SEC-DOCUMENT>0001144204-11-040143.txt : 20110712
<SEC-HEADER>0001144204-11-040143.hdr.sgml : 20110712
<ACCEPTANCE-DATETIME>20110712145232
ACCESSION NUMBER:		0001144204-11-040143
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110707
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110712
DATE AS OF CHANGE:		20110712

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROSS TIMBERS ROYALTY TRUST
		CENTRAL INDEX KEY:			0000881787
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL ROYALTY TRADERS [6792]
		IRS NUMBER:				756415930
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10982
		FILM NUMBER:		11963777

	BUSINESS ADDRESS:	
		STREET 1:		500 WEST SEVENTH ST STE 1300
		STREET 2:		P O BOX 1317
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76101-1317
		BUSINESS PHONE:		8173906592

	MAIL ADDRESS:	
		STREET 1:		NATIONALBANK OF TEXAS  N A
		STREET 2:		P O BOX 1317
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76101-1317
</SEC-HEADER>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT REPORT PURSUANT</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date of report (Date of earliest event reported):&#160;&#160;<font style="DISPLAY: inline; FONT-WEIGHT: bold">July 7, 2011</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<font style="DISPLAY: inline; FONT-STYLE: italic">see </font>General Instruction A.2. below):</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item&#160;4.01 Changes in Registrant&#8217;s Certifying Accountant.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust (NYSE &#8211; CRT) determined not to retain KPMG LLP (&#8220;KPMG&#8221;) as its independent registered public accounting firm, effective as of July&#160;7, 2011, and has engaged PricewaterhouseCoopers LLP (&#8220;PwC&#8221;) as its new independent registered public accounting firm effective as of July 7, 2011. As described in Item&#160;4.01(a) below, the change in independent registered public accounting firm is not the result of any disagreement with KPMG</font>.</font></div>

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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">i.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On July 7, 2011, <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust </font>dismissed KPMG as its independent registered public accounting firm.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ii.</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The report of KPMG on</font><font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust&#8217;s</font> financial statements as of and for the years ended December 31, 2010 and 2009 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.&#160;&#160;<font style="DISPLAY: inline">The audit reports of KPMG LLP on the effectiveness of internal control over financial reporting as of December 31, 2010 and 2009 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">iii.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During the two most recent fiscal years ended December 31, 2010 and 2009, and in the subsequent interim period through the July 7, 2011 effective date of the change, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KPMG, would have caused them to make a reference to the subject matter of the disagreements in connection with their report. In addition, there were no reportable events of the kind defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended (&#8220;Regulation S-K&#8221;).</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">v.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> provided KPMG with a copy of this current report on Form 8-K, and <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> requested that KPMG furnish <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made by <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font>, and if not, stating the respects in which they do not agree. <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> has received the requested letter from KPMG, and a copy of the letter is filed as Exhibit 16.1 to this current report on Form 8-K.</font></div>
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<div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">New Independent Registered Public Accounting Firm</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On July 7, 2011, upon the approval of the Trustee, <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> engaged <font style="DISPLAY: inline; FONT-SIZE: 10pt">PwC</font> as its independent registered public accounting firm effective as of July 7, 2011. During the two most recent fiscal years ended December&#160;31, 2010 and 2009, and in the subsequent interim period through the July 7, 2011 effective date of the change, <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> has not consulted PwC regarding either (i)&#160;the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust&#8217;s</font> financial statements, and neither a written report was provided to <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> nor oral advice was provided that PwC concluded was an important factor considered by <font style="DISPLAY: inline; FONT-SIZE: 10pt">Cross Timbers Royalty Trust</font> in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii)&#160;any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation&#160;S-K and the related instructions to Item&#160;304 of Regulation&#160;S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation&#160;S-K).</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">CROSS TIMBERS ROYALTY TRUST</font></font></div>

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<TYPE>EX-16.1
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