Attached files
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| 8-K - HUGOTON ROYALTY TRUST | v228464_8k.htm |
EXHIBIT 16.1
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July 11, 2011
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Securities and Exchange Commission
Washington, D.C. 20549
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Ladies and Gentlemen:
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We were previously principal accountants for Hugoton Royalty Trust and, under the date of February 24, 2011, we reported on the financial statements of Hugoton Royalty Trust as of December 31, 2010 and 2009 and for each of the years in the three-year period ended December 31, 2010, and the effectiveness of internal control over financial reporting as of December 31, 2010. On July 7, 2011, we were dismissed. We have read Hugoton Royalty Trust’s statements included under Item 4.01(a) of its Form 8-K dated July 12, 2011, and we agree with such statements, except that we are not in a position to agree or disagree with Hugoton Royalty Trust’s statement that the change was recommended and approved by the Trustee of Hugoton Royalty Trust, U.S. Trust, Bank of America Private Wealth Management or the stated reason for changing principal accountants.
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Very truly yours,
(Signed) KPMG LLP
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