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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VBxy63v0d7RsdAi1gdA2erTKVDpp3hdUh3jEzxGEpAZ1JK//qRB5wltQdaulftH8
 Z8tuyF/uHNLf8d1Olbvggg==

<SEC-DOCUMENT>9999999997-05-003226.txt : 20050127
<SEC-HEADER>9999999997-05-003226.hdr.sgml : 20050127
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ACCESSION NUMBER:		9999999997-05-003226
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040930
FILED AS OF DATE:		20050126
DATE AS OF CHANGE:		20050127
EFFECTIVENESS DATE:		20050126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PANHANDLE ROYALTY CO
		CENTRAL INDEX KEY:			0000315131
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				731055775
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31759
		FILM NUMBER:		05002573

	BUSINESS ADDRESS:	
		STREET 1:		5400 NW GRAND BLVD
		STREET 2:		GRAND CENTRE STE 210
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112
		BUSINESS PHONE:		4059481560
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<FILENAME>9999999997-05-003226.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 05002573 for access to the original document.
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