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0000950123-10-092101.txt : 20110404 0000950123-10-092101.hdr.sgml : 20110404 20101007172344 ACCESSION NUMBER: 0000950123-10-092101 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAN JUAN BASIN ROYALTY TRUST CENTRAL INDEX KEY: 0000319655 STANDARD INDUSTRIAL CLASSIFICATION: OIL ROYALTY TRADERS [6792] IRS NUMBER: 756279898 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: COMPASS BANK, TRUST DEPARTMENT STREET 2: 2525 RIDGMAR BOULEVARD SUITE 100 CITY: FORT WORTH STATE: TX ZIP: 76116 BUSINESS PHONE: 8668094553 MAIL ADDRESS: STREET 1: COMPASS BANK, TRUST DEPARTMENT STREET 2: 2525 RIDGMAR BOULEVARD SUITE 100 CITY: FORT WORTH STATE: TX ZIP: 76116 CORRESP 1 filename1.htm corresp

October 7, 2010

Via EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: H. Roger Schwall


Re:		San Juan Basin Royalty Trust Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 1, 2010 File No. 1-08032

Dr. Mr. Schwall,

San Juan Basin Royalty Trust acknowledges receipt of the letter dated September 28, 2010, containing comments of the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced documents (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within 10 business days or advise the Staff of when we will provide our responses. We respectfully request an extension to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and complete our responses. We expect to provide our responses to the Comment Letter no later than October 28, 2010.

Please direct any questions or comments regarding the foregoing to me at 817-735-0938 or Michael L. Malone of Greenberg Traurig, LLP at 214-665-3691.


	Sincerely, San Juan Basin Royalty Trust
	By:	/s/ Lee Ann Anderson
		Lee Ann Anderson
		Vice President and Senior Trust Officer

cc: Michael L. Malone, Greenberg Traurig, LLP

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