0001104659-22-077344.txt : 20220804 0001104659-22-077344.hdr.sgml : 20220804 20220705162014 ACCESSION NUMBER: 0001104659-22-077344 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220705 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Permianville Royalty Trust CENTRAL INDEX KEY: 0001520048 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 456259461 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 TRAVIS STREET, FLOOR 16 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 5122366555 MAIL ADDRESS: STREET 1: 601 TRAVIS STREET, FLOOR 16 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: Enduro Royalty Trust DATE OF NAME CHANGE: 20110505 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COERT Holdings 1 LLC CENTRAL INDEX KEY: 0001933594 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 HORSENECK LANE CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 203-340-7878 MAIL ADDRESS: STREET 1: 20 HORSENECK LANE CITY: GREENWICH STATE: CT ZIP: 06830 CORRESP 1 filename1.htm

 

PERMIANVILLE ROYALTY TRUST 

The Bank of New York Mellon Trust Company, N.A., Trustee 

601 Travis Street, 16th Floor
Houston, Texas 77002

 

COERT Holdings 1 LLC
20 Horseneck Lane
Greenwich, Connecticut 06830

 

July 5, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Arthur Tornabene-Zalas

 

Re:Permianville Royalty Trust; COERT Holdings 1 LLC
  Registration Statement on Form S-3
  Filed on June 22, 2022
  File No. 333-265777

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, Permianville Royalty Trust (the “Trust”) and COERT Holdings 1 LLC (the “Sponsor” and, together with the Trust, the “Co-Registrants”) hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-265777) (the “Registration Statement”) so that the same will become effective at 4:00 p.m., Eastern Time, on July 7, 2022, or as soon thereafter as practicable.

 

Please contact Julian J. Seiguer, P.C. of Kirkland & Ellis, LLP, special counsel to the Sponsor, at (713) 836-3334 or Troy L. Harder of Bracewell LLP, special counsel to the Trust, at (713) 223-2300, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

  Very truly yours,
   
  PERMIANVILLE ROYALTY TRUST

 

By:The Bank Of New York Mellon
Trust Company, N.A., as Trustee

 

  By: /s/ Sarah Newell 
  Name: Sarah Newell 
  Title: Vice President

 

 

 

 

cc: Troy L. Harder, Bracewell LLP

 

  COERT HOLDINGS 1 LLC

 

  By: /s/ Matthew Rymer 
  Name: Matthew Rymer
  Title: Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer and Manager

 

cc: Julian J. Seiguer, P.C., Kirkland & Ellis LLP

 

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