United States securities and exchange commission logo
January 4, 2024
Ross Durr
Senior Vice President
San Juan Basin Royalty Trust
2200 Post Oak Blvd., Floor 18
Houston, TX 77056
Re: San Juan Basin
Royalty Trust
Form 10-K for the
fiscal year ended December 31, 2022
Form 10-K/A for the
fiscal year ended December 31, 2022
File No. 001-08032
Dear Ross Durr:
We have reviewed your December 11, 2023 response to our comment
letter and have the
following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our November 30,
2023 letter.
Form 10-K/A for the fiscal year ended December 31, 2022
Exhibit 32, page 1
1. We note your response
to our prior comment and revised certification that was filed in the
Form 10-K/A on December
11, 2023. As previously requested, please file a full
amendment with
certifications that are currently dated and refer to the Form 10-K/A.
Ross Durr
FirstName LastNameRoss Durr
San Juan Basin Royalty Trust
Comapany
January NameSan Juan Basin Royalty Trust
4, 2024
January
Page 2 4, 2024 Page 2
FirstName LastName
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters.
Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction