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<SEC-DOCUMENT>0001104659-10-007425.txt : 20100416
<SEC-HEADER>0001104659-10-007425.hdr.sgml : 20100416
<ACCEPTANCE-DATETIME>20100216170925
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-10-007425
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100216

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

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  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">600 Travis, Suite&nbsp;4200</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">Houston, Texas 77002</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">713.220.4200 Phone</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">713.220.4285 Fax</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">andrewskurth.com</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">&nbsp;</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">David Buck</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">713.220.4401 Phone</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">713.238.7126 Fax</font></p>
  <p align="left" style="letter-spacing:.3pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">dbuck@andrewskurth.com</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 style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">February&nbsp;16, 2010</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><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</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 1.0in;text-indent:-.5in;"><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 February&nbsp;3, 2010.</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: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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note
your response to our prior comment 1 and your statement that the Trustee &#147;encountered
issues&#148; with information subject to the internal control over financial
reporting and disclosure controls and procedures of the working interest
owners.&#160; With a view towards disclosure,
please advise us regarding the nature of such issues.</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:.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 issues encountered by the Trustee with
respect to information subject to the internal control over financial reporting
and disclosure controls and procedures of the working interest owners primarily
related to the calculation of reserve </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;">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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<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;">estimates.&#160; Historically, ConocoPhillips, one of the
working interest owners, prepared estimates and values of proved natural gas
liquids and natural gas reserves attributable to the Trust&#146;s overriding royalty
interests in the oil and gas properties operated by ConocoPhillips.&#160; In the course of preparing the annual report
for the fiscal year ended December&nbsp;31, 2007 (the &#147;2007 10-K&#148;),
ConocoPhillips informed the Trustee that it would not prepare such a reserve
report.&#160; The Trustee engaged DeGolyer&nbsp;&amp;
MacNaugton, an independent reserve engineering firm (&#147;D&amp;M&#148;), to prepare a
reserve report, including the ConocoPhillips&#146; reserves, as of December&nbsp;31,
2007.&#160; In reviewing and comparing the
preliminary December&nbsp;31, 2007 report to prior reports (which had been
prepared by ConocoPhillips), production volume and present value differences
were identified.&#160; The Trustee sought
information to explain these differences.</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:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Based on the procedures
performed, the Trustee concluded with respect to December&nbsp;31, 2007 reserve
estimates that the differences between previous reserve estimates were
primarily due to professional differences in judgment regarding estimates of
San Juan Basin reserves.</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:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As noted, the Trustee
depends on the working interest owners for the accuracy and timeliness of the
information required for the preparation of the Trust&#146;s reserve report, which
reserve information in turn is required to complete the financial statements of
the Trust.&#160; Neither (1)&nbsp;the required
reserve information nor (2)&nbsp;the financial statements (including required
footnote reserve information) could be completed until the reserve engineer
could obtain and confirm this information to its satisfaction and to the
satisfaction of the Trustee, which information was not within the disclosure
controls and procedures of the Trustee.</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;">&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: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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note
your response to our prior comment 2.&#160; It
appears that your disclosure in your quarterly reports limits the scope of your
conclusion regarding the effectiveness of your disclosure controls and
procedures.&#160; Please revise your
disclosure to address the effectiveness &#160;of
your disclosure controls and procedures, and separately disclose your reliance
on the working interest owners for information relating to the royalty
properties.&#160; In addition, please disclose
why the disclosure controls and procedures were not effective with respect to
information required to be disclosed by the working interest owners.&#160; For example, we note your statement in your
response to our prior comment 2 that the accurate and timely receipt by the
Trustee of information outside the Trust&#146;s control was not effective </font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_014347_7056"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">for the relevant periods.&#160; Please
disclose how the receipt of such information was not accurate and timely.&#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:.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 concluded that &#147;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&#148; 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
above and elsewhere in the Trust reports, the Trustee does not believe that all
information communicated by the working interest owners is within the
disclosure controls and procedures of the Trustee.&#160; The Trust risk factors and other disclosures
have for many years highlighted this dependence on third parties and related
risk.&#160; Due to the actual late filing
issues for the Trust&#146;s more recent reports, the Trustee desired to clarify this
distinction while highlighting the actual issue affecting disclosure, in each
case without intending to limit the scope of the conclusion with respect to the
Trustee&#146;s disclosure controls and procedures.</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:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
connection with comment 2 noted above, the Trustee proposes including the
following sample disclosure related to the Trust&#146;s disclosure controls and
procedures in its future periodic reports.</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 1.0in;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;The Trustee maintains
disclosure controls and procedures designed to ensure that information required
to be disclosed by the Trust in the reports that it files or submits under the
Securities Exchange Act of 1934, as amended, is recorded, processed, summarized
and reported within the time periods specified in the SEC&#146;s rules&nbsp;and
regulations. Disclosure controls and procedures include controls and procedures
designed to ensure that information required to be disclosed by the Trust in
the reports that it files or submits under the Exchange Act is accumulated and
communicated by the working interest owners to The Bank of New York Mellon
Trust Company, N.A., as Trustee of the Trust, and its employees who participate
in the preparation of the Trust&#146;s periodic reports as appropriate to allow
timely decisions regarding required disclosure.</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;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 1.0in;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As of the end of the period
covered by this report, the trust officer acting on behalf of the Trustee
responsible for the administration of the Trust conducted an evaluation of the
Trustee&#146;s disclosure controls and procedures.&#160;
The officer acting on behalf of the Trustee concluded that the Trust&#146;s
disclosure controls and procedures were effective with respect to the Trustee
and its employees.</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;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 1.0in;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Due to the contractual
arrangements of (i)&nbsp;the Trust Indenture and (ii)&nbsp;the rights of the
Trust under the Conveyance regarding information furnished by the working
interest owners, the Trustee relies on information provided by the working
interest owners, including (i)&nbsp;the status of litigation, (ii)&nbsp;historical
</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_014428_5335"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">operating data, plans for
future operating and capital expenditures and reserve information, (iii)&nbsp;information
relating to projected production, and (iv)&nbsp;conclusions regarding reserves
by their internal reserve engineers or other experts in good faith. See Part&nbsp;I
Item&nbsp;1A. &#147;Risk Factors&#151;Trust unitholders and the Trustee have no control
over the operation or development of the Royalty Properties and have little influence
over operation or development&#148; and &#147;&#151;The Trustee relies upon the Working
Interest Owners for information regarding the Royalty Properties&#148; in the Trust&#146;s
Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2008 for a
description of certain risks relating to these arrangements and reliance,
including filings such as this filing outside the time periods specified
notwithstanding effective disclosure controls and procedures, of the Trustee
regarding information under its control.</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;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 1.0in;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The officer acting on behalf
of the Trustee has not conducted a separate evaluation of the disclosure
controls and procedures with respect to information furnished by the working
interest owners.&#160; The Trustee notes that
with respect to the annual reports on Form&nbsp;10-K for December&nbsp;31, 2007
and 2008, and with respect to the quarterly reports during 2008 and for the
first two quarters of 2009, the Trust did not file its reports in a timely
manner due to the Trustee&#146;s need to reconcile and verify ownership,
calculations of the Trust&#146;s interest in proceeds and other information provided
by working interest owners.&#160; This
information was required by the reserve engineer to prepare the reserve report
for the Trustee to present the required reserve information in the SEC reports,
and for the Trustee to complete the Trust&#146;s financial statements, and a review
of the basis for this information was needed prior to filing these
reports.&#160; The source of this information
is not within the control of the Trustee, and thus the initial information
provided to the Trustee and the timely receipt of accurate information for the
preparation of these reports was not within scope of the Trustee&#146;s disclosure
controls and procedures.&#160; The Trustee&#146;s
review of certain information and calculations by the working interest owners,
along with an outside joint venture auditor, remains ongoing.&#160; See &#147;Business &#151; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.&#148;</font></p>

<p align="left" style="margin:0in 0in .0001pt 1.0in;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;text-indent:0in;"><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:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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 align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4<a name="PB_4_014513_5796"></a></font></p>

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

</div>
<!-- SEQ.=1,FOLIO='4',FILE='C:\JMS\105563\10-3953-1\task3930517\3953-1-be.htm',USER='105563',CD='Feb 17 01:51 2010' -->


<br clear="all" style="page-break-before:always;">


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

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
  <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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <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="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <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 3.0in;page-break-after:avoid;"><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;">cc:</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;&#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;text-indent:.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;">5<a name="PB_5_014545_2897"></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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