January 9, 2012
Via EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Karl Hiller
Re: | San Juan Basin Royalty Trust |
Form 10-K for the Fiscal Year Ended December 31, 2010 |
Filed March 1, 2011 |
File No. 001-08032 |
Dear Mr. Hiller:
San Juan Basin Royalty Trust acknowledges receipt of the letter dated December 29, 2011, 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 Staffs 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 Staffs comments and complete our responses. We expect to provide our responses to the Comment Letter no later than January 30, 2012.
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, | ||
Compass Bank, as Trustee of the | ||
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 |