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<SEC-DOCUMENT>0001104659-10-001865.txt : 20100416
<SEC-HEADER>0001104659-10-001865.hdr.sgml : 20100416
<ACCEPTANCE-DATETIME>20100115151110
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-10-001865
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MESA ROYALTY TRUST/TX
		CENTRAL INDEX KEY:			0000313364
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL ROYALTY TRADERS [6792]
		IRS NUMBER:				746284806
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BANK OF NEW YORK MELLON TRUST COMPANY
		STREET 2:		919 CONGRESS AVENUE, 5TH FLOOR
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
		BUSINESS PHONE:		800-852-1422

	MAIL ADDRESS:	
		STREET 1:		BANK OF NEW YORK MELLON TRUST COMPANY
		STREET 2:		919 CONGRESS AVENUE, 5TH FLOOR
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">600
  Travis, Suite&nbsp;4200</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">713.220.4200 Phone</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">713.220.4285 Fax</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">andrewskurth.com</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David Buck</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">713.220.4401 Phone</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">713.238.7126 Fax</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <td width="21%" valign="top" style="padding:0in 0in 0in 0in;width:21.92%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">dbuck@andrewskurth.com</font></p>
  </td>
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</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;15, 2010</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-transform:uppercase;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;text-transform:none;">BY EDGAR
SUBMISSION AND FAX</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-transform:uppercase;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission<br>
Division of Corporation Finance<br>
100 F Street NE<br>
Washington, D.C.&#160; 20549-7010<br>
Attn: Parker Morrill</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Re:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">Mesa Royalty
Trust<br>
Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2008<br>
Filed on September&nbsp;16, 2009</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Form&nbsp;10-Q for the Fiscal
Quarter Ended March&nbsp;31, 2009<br>
Filed on September&nbsp;30, 2009</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Form&nbsp;10-Q for the Fiscal
Quarter Ended June&nbsp;30, 2009<br>
Filed on October&nbsp;9, 2009</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Form&nbsp;10-Q for the Fiscal
Quarter Ended September&nbsp;30, 2009<br>
Filed on November&nbsp;9, 2009<br>
File No.&nbsp;001-07884</font></i></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Morrill:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On behalf of The Bank of New
York Trust Company, N.A., as Trustee of the Mesa Royalty Trust, we are
responding to your comment letter dated December&nbsp;31, 2009.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K for the Fiscal
Year Ended December&nbsp;31, 2008</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Controls and Procedures, page&nbsp;34</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note
your disclosure that the officer acting on behalf of the Trustee concluded that
your disclosure controls and procedures were effective as of December&nbsp;31,
2008.&#160; Given that you did not timely file
your annual report for the fiscal year ended December&nbsp;31, 2007, the
quarterly reports for the quarters ended March&nbsp;31, June&nbsp;30 and September&nbsp;30,
2008, or your annual report for the fiscal year ended December&nbsp;31, 2008,
please advise us how the officer acting on behalf of the Trustee considered
such late filings in his evaluation of your disclosure controls and procedures.
</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Austin&#160;&#160;&#160;&#160; Beijing&#160;&#160;&#160;&#160; Dallas&#160;&#160;&#160;&#160;&#160;
Houston&#160;&#160;&#160;&#160;&#160; London&#160;&#160;&#160;&#160;&#160;&#160;&#160; New York&#160;&#160;&#160;&#160; The Woodlands&#160;&#160;&#160;&#160; Washington, DC</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RESPONSE</font></u></b><font size="2" style="font-size:10.0pt;">:&#160; The officer acting on behalf of Trustee
considered its necessary reliance on the working interest owners for
information regarding the royalty properties in considering its inability to
timely file the annual report for the fiscal year ended December&nbsp;31, 2007,
the quarterly reports for the quarters ended March&nbsp;31, June&nbsp;30 and September&nbsp;30,
2008, or the annual report for the fiscal year ended December&nbsp;31, 2008. As
disclosed historically in the Trust&#146;s periodic reports, the working interest
owners control (i)&nbsp;historical operating data, including production
volumes, marketing of products, operating and capital expenditures,
environmental and other liabilities, effects of regulatory changes and the
number of producing wells and acreage, (ii)&nbsp;plans for future operating and
capital expenditures, (iii)&nbsp;geological data relating to reserves, as well
as related projections regarding production, operating expenses and capital
expenses used in connection with the preparation of the reserve report, (iv)&nbsp;forward-looking
information relating to production and drilling plans and (v)&nbsp;information
regarding the Royalty Properties responsive to litigation claims. While the
Trustee requests material information for use in periodic reports as part of
its disclosure controls and procedures, the Trustee does not control this
information and relies entirely on the working interest owners to provide
accurate and timely information when requested for use in the Trust&#146;s periodic
reports.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under the terms of the Trust
Indenture, the Trustee is entitled to rely, and in fact relies, on certain
experts in good faith. This reliance includes the use of an independent
petroleum engineering consultant to prepare estimates of net proved reserves
attributable to the Trust. This independent petroleum engineering consultant in
turn relies on information provided to it by the working interest </font><font size="2" style="font-size:10.0pt;">owners. T</font><font size="2" style="font-size:10.0pt;">he Trustee&#146;s reliance on
experts and limited access to information may be viewed as a weakness as
compared to the management and oversight of entity forms other than trusts and,
as a result, discloses this risk in Item 1A. Risk Factors in its Annual Report
on Form&nbsp;10-K.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
annual report for the fiscal year ended December&nbsp;31, 2007, the quarterly
reports for the quarters ended March&nbsp;31, June&nbsp;30 and September&nbsp;30,
2008, and the annual report for the fiscal year ended December&nbsp;31, 2008 were
not filed timely due to a delay in the completion of reserve information for
the year ended December&nbsp;31, 2007 (the &#147;2007 10-K&#148;) by the Trust&#146;s
independent reserve engineer, DeGolyer&nbsp;&amp;&#160; MacNaughton (&#147;D&amp;M&#148;), for certain
non-operated properties in which the Trust has an ownership interest. Historically,
ConocoPhillips and the other working interest owners provided reserve reports
related to the Trust&#146;s royalty interests and the Trustee then used such
information to prepare periodic reports required under the Securities Exchange
Act of 1934.&#160; In the course of preparing
the 2007 10-K, ConocoPhillips informed the Trustee that it would not be
providing such a reserve report.&#160; As a
result, the Trust hired D&amp;M to prepare independently the reserve
report.&#160; D&amp;M had difficulty obtaining
the necessary information from ConocoPhillips, and consequently, the 2007 and
2008 filings were delayed.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_235016_7056"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Trustee has no way to verify that the internal control over financial reporting
and disclosure controls and procedures of the working interest owners are
adequate for the Trust&#146;s purposes, and the Trustee encountered issues with
information subject to those controls when preparing the Trust&#146;s Annual Report
on Form&nbsp;10-K for the year ended December&nbsp;31, 2008.</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Considering
all the relevant factors together in assessing the Trust&#146;s disclosure controls
and procedures, the officer acting on behalf of the Trustee concluded that the
Trust&#146;s disclosure controls and procedures (which conclusion makes no statement
regarding those of any working interest owner) were effective as of December&nbsp;31,
2008.</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q for the
Fiscal Quarter Ended March&nbsp;31, 2009</font></u></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q for the
Fiscal Quarter Ended June&nbsp;30, 2009</font></u></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q for the
Fiscal Quarter Ended September&nbsp;30, 2009</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-decoration:underline;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Controls and Procedures</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note
that in your quarterly reports on Form&nbsp;10-Q for the quarters ended March&nbsp;31,
June&nbsp;30 and September&nbsp;30, 2009, you state that the officer acting on
behalf of the Trustee concluded that the Trust&#146;s disclosure controls and
procedures were effective with respect to information by the Trustee and its
employees but not effective with respect to information required to be
communicated by all of the working interest owners.&#160; Please revise your disclosure to clarify
whether your disclosure controls and procedures were effective as of the end of
the relevant period.&#160; See Item 307 of
Regulation S-K, and Regulation S-K Compliance and Disclosure Interpretation
Question 214.02, available at www.sec.gov.&#160;
In addition, if your disclosure controls and procedures were not
effective, please expand your disclosure to discuss how the disclosure controls
and procedures were not effective and what steps, if any, are being taken to
establish effective controls and procedures.&#160;
Please provide a sample of your proposed revised disclosure.</font></b></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RESPONSE</font></u></b><font size="2" style="font-size:10.0pt;">:&#160; The officer
acting on behalf of Trustee concluded that the Trust&#146;s disclosure controls and
procedures were effective with respect to information within the control of the
Trustee and its employees but not effective with respect to information
required to be communicated by all of the working interest owners (including
the year-end 2008 information noted above necessary to prepare subsequent
financial statements) in the Trust&#146;s quarterly reports on Form&nbsp;10-Q for
the quarters ended March&nbsp;31, June&nbsp;30 and September&nbsp;30, 2009 due
to the Trust&#146;s inability to control the timeliness or quality of the
information provided by the working interest owners as described above.&#160; As noted, the Trust&#146;s disclosure controls and
procedures were effective, but the further disclosure clarifies that
information outside the Trust&#146;s control is not considered part of the Trust&#146;s
disclosure controls and procedures and its accurate and timely receipt by the Trustee
was not effective for these periods.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_235045_5335"></a></font></p>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Trustee intends to implement procedures to strengthen the Trust&#146;s disclosure
controls and procedures, including, but not limited to, distributing to the working
interest owners requests for more specific information to be used by the
Trustee or experts on which the Trustee relies and timelines for submitting
such information.&#160; However, the Trustee
cannot ensure that the working interest owners will comply with such requests,
or that such information will not require further verification or be subject to
further review by the Trustee or experts on which the Trustee relies.&#160; The Trustee has disclosed this risk
associated with the Trustee&#146;s limited access to information in its Annual Report
on Form&nbsp;10-K under Item 1A. Risk Factors.</font></p>

<p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
connection with the foregoing response to your comments, the Trustee
acknowledges that:</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">the Trust is responsible for
the adequacy and accuracy of the disclosure in the filing;</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">staff comments or changes to
disclosure in response to staff comments do not foreclose the Commission from
taking any action with respect to the filing; and</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">the Trust may not assert
staff comments as a defense in any proceeding initiated by the Commission or
any person under federal securities laws of the United States.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ David C. Buck</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.0%;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0in 0in 0in 0in;width:48.5%;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David
  C. Buck</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Mike Ulrich, The Bank of New York Trust
Company, N.A.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jeff Urban, KPMG</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4<a name="PB_4_235202_5796"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
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