Attached files

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10-K - 10-K - SABINE ROYALTY TRUSTd452808d10k.htm
EX-99 - EX-99 - SABINE ROYALTY TRUSTd452808dex99.htm
EX-32 - EX-32 - SABINE ROYALTY TRUSTd452808dex32.htm
EX-31 - EX-31 - SABINE ROYALTY TRUSTd452808dex31.htm

EXHIBIT 23

DeGolyer and MacNaughton

5001 Spring Valley Road

Suite 800 East

Dallas, Texas 75244

March 1, 2018

Sabine Royalty Trust

Simmons Bank, Trustee

2911 Turtle Creek Blvd, Suite 850

Dallas, Texas 75219

Ladies and Gentlemen:

We hereby consent to the inclusion of our report of third party letter dated February 19, 2018, containing our opinion on the estimated proved reserves and revenue, as of January 1, 2018, of certain royalty interests that Sabine Royalty Trust has represented that it owns in the Annual Report on Form 10-K for the year ended December 31, 2017, of the Sabine Royalty Trust (the Form 10-K) to be filed with the United States Securities and Exchange Commission. We also consent to the references to DeGolyer and MacNaughton under “Properties—Reserves” in Item 2 and under “Supplemental Oil and Gas Information (Unaudited)—Reserve Quantities” in Item 8 of the Form 10-K.

Very truly yours,

/s/ DeGolyer and MacNaughton

DeGOLYER and MacNAUGHTON

Texas Registered Engineering Firm F-716