-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Dqpcpa5wdl1ngKxRg1wnoTO6hFqcv6cpXCKj6/DS1rocdRMZ44aGhTsr9dpTEx4T 96pW86TpSOA/jK0VlhGa4g== 0000950134-01-504110.txt : 20010718 0000950134-01-504110.hdr.sgml : 20010718 ACCESSION NUMBER: 0000950134-01-504110 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010717 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20010717 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: 8-K SEC ACT: SEC FILE NUMBER: 001-08032 FILM NUMBER: 1682717 BUSINESS ADDRESS: STREET 1: BANK ONE TEXAS N A TRUST CITY: FT WORTH STATE: TX ZIP: 76113 BUSINESS PHONE: 8178844630 MAIL ADDRESS: STREET 1: 1600 BANK ONE TOWER STREET 2: 500 THROCKMORTON CITY: FORT WORTH STATE: TX ZIP: 76102-3899 8-K 1 d89090e8-k.txt FORM 8-K 1 ================================================================================ SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ----------------- FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): JULY 17, 2001 ----------------- SAN JUAN BASIN ROYALTY TRUST (Exact name of Registrant as specified in the San Juan Basin Royalty Trust Indenture) TEXAS 1-8032 75-6279898 (State or other (Commission File Number) (I.R.S. Employer jurisdiction of incorporation) Identification Number) BANK ONE, NA CORPORATE TRUST 76113 DEPARTMENT (Zip code) P.O. BOX 2604 FORT WORTH, TEXAS (Address of principal executive offices) Registrant's telephone number, including area code: (817) 884-4630 NOT APPLICABLE (Former name or former address, if changed since last report) ================================================================================ 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (A) In a letter dated July 12, 2001, Bank One, NA, Trustee (the "Trustee") of the San Juan Basin Royalty Trust (the "Trust"), notified Deloitte & Touche LLP ("DT") of its decision to dismiss DT as the Trust's independent auditors, effective July 12, 2001. (B) DT's reports on the Trust's consolidated financial statements for the two fiscal years ended December 31, 1999 and December 31, 2000, respectively, did not contain an adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. (C) The Trustee recommended and approved DT's dismissal, as the Trust does not have a Board of Directors. (D) During the Trust's two fiscal years ended December 31, 2000 and through July 12, 2001, there were no disagreements with DT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of DT, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports covering such periods. (E) During the Trust's two fiscal years ended December 31, 2000 and through July 12, 2001, there were no "Reportable Events" (hereinafter defined) requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K. As used herein, the term "Reportable Event" means any of the items listed in paragraphs (a)(1)(v)(A)-(D) of Item 304 of Regulation S-K. (F) The Trust has requested that DT furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated July 17, 2001, is attached hereto as Exhibit 16. (G) On July 12, 2001, Bank One, NA, Trustee (the "Trustee") of the San Juan Basin Royalty Trust (the "Trust") engaged Weaver and Tidwell, L.L.P. ("W&T") as the Trust's independent auditors. The decision to engage W&T was made by the Trustee, as the Trust does not have a Board of Directors. During the two fiscal years ended December 31, 2000 and through July 12, 2001, neither the Trust nor anyone on its behalf consulted W&T regarding either (1) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Trust's financial statements, nor did W&T provide to the Trust a written report or oral advice regarding such principles or audit opinion; or (2) any matter that was either the subject of a "disagreement," as such term is defined in Item 304(a)(1)(iv), or a Reportable Event. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) EXHIBITS. 16 - Letter, dated July 17, 2001. 3 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. BANK ONE, NA TRUSTEE OF THE SAN JUAN BASIN ROYALTY TRUST By: /s/ Lee Ann Anderson --------------------------------------- Lee Ann Anderson Vice President Date: July 17, 2001 4 EXHIBIT INDEX
EXHIBIT NUMBER DESCRIPTION - ------- ----------- 16 - Letter, dated July 17, 2001.
EX-16 2 d89090ex16.txt LETTER REGARDING INDEPENDENT AUDITORS 1 EXHIBIT 16 July 17, 2001 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of San Juan Basin Royalty Trust dated July 17, 2001. Yours truly, /s/ DELOITTE & TOUCHE LLP Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----