-----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, BuFICAnVs4p33CPY1XGEAZi5PlGizoH2a7r9l4dXAAS0949+SLaJuwODBe7Yr08D aullw2XOD9rfS+X/3cnhyw== 0000950123-10-082965.txt : 20101213 0000950123-10-082965.hdr.sgml : 20101213 20100901130237 ACCESSION NUMBER: 0000950123-10-082965 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BP PRUDHOE BAY ROYALTY TRUST CENTRAL INDEX KEY: 0000850033 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 136943724 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BANKOF NEW YORK STREET 2: 101 BARCLAY ST., 21ST FLOOR WEST CITY: NEW YORK STATE: NY ZIP: 10286 BUSINESS PHONE: 2128155084 CORRESP 1 filename1.htm corresp
Emmet, Marvin & Martin, llp
Counsellors at Law
         
 
  120 Broadway   Richard P. Bourgerie
 
  New York, New York 10271   Of Counsel
 
  212-238-3000
   Tel: 212-238-3027 • 212-653-1766
 
    Fax: 212-238-3100 • 212-653-1760
 
  www.emmetmarvin.com   rbourgerie@emmetmarvin.com
September 1, 2010
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sean Donahue
     Re:   BP Prudhoe Bay Royalty Trust
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 1, 2010
File No. 1-10243
Gentlemen/Ladies:
     Reference is made to the Staff’s comment letter of August 20, 2010 to Mr. Geovanni Barris of The Bank of New York Mellon, the Trustee of the BP Prudhoe Bay Royalty Trust, with respect to the above-captioned filing.
     This is to confirm the telephone conversation between the undersigned and Mr. Sean Donohue on Tuesday, August 31, 2010, in the course of which Mr. Donohue stated that the Staff would grant the Trustee an additional ten business days from the date of the comment letter in which to respond.
             
    Very truly yours,    
 
            
    EMMET, MARVIN & MARTIN, LLP    
 
            
 
  By:   /s/ Richard P. Bourgerie
 
    
New York, New York • Morristown, New Jersey • Stamford, Connecticut

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