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