TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 30, 2022 Matthew Rymer Principal Executive Officer Permianville Royalty Trust 601 Travis St 16th Floor Houston, TX 77002 Re: Permianville Royalty Trust Registration Statement on Form S-3 Filed June 22, 2022 File No. 333-265777 Dear Mr. Rymer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Arthur Tornabene-Zalas at (202) 551-3162 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Julian J. Seiguer, Esq.