Emmet, Marvin & Martin, llp
Counsellors at Law
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120 Broadway
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Richard P. Bourgerie |
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New York, New York 10271
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Of Counsel |
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212-238-3000
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Tel: 212-238-3027 • 212-653-1766 |
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Fax: 212-238-3100 • 212-653-1760 |
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www.emmetmarvin.com
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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
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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.
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Very truly yours, |
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EMMET, MARVIN & MARTIN, LLP |
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By:
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/s/ Richard P. Bourgerie
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New York, New York • Morristown, New Jersey • Stamford, Connecticut