Re:
|
Permian Basin Royalty Trust | |
Form 10-K for Fiscal Year Ended December 31, 2009 | ||
Filed March 1, 2010 | ||
Forms 10-Q for Fiscal Quarters Ended March 31, 2010, June 30, 2010, and September 30, 2010 | ||
Filed May 6, 2010, August 4, 2010, and November 5, 2010 | ||
File No. 001-08033 |
| The Trustee is responsible for the adequacy and accuracy of the disclosure in the filing; | ||
| Staff of the Securities and Exchange Commission (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 | ||
| The Trustee may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, BANK OF AMERICA, N.A., Trustee of the Permian Basin Royalty Trust |
||||
By: | /s/ RON E. HOOPER | |||
Ron E. Hooper | ||||
Senior Vice President | ||||