PERMIANVILLE ROYALTY TRUST 

The Bank of New York Mellon Trust Company, N.A., Trustee 

601 Travis Street, 16^th Floor
Houston, Texas 77002

 

COERT Holdings 1 LLC
20 Horseneck Lane
Greenwich, Connecticut 06830

 

July 5, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Arthur Tornabene-Zalas

 

	Re:	Permianville Royalty Trust; COERT Holdings 1 LLC
		Registration Statement on Form S-3
		Filed on June 22, 2022
		File No. 333-265777

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, Permianville Royalty Trust (the “Trust”) and COERT Holdings 1 LLC (the “Sponsor” and, together with the Trust, the “Co-Registrants”) hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-265777) (the “Registration Statement”) so that the same will become effective at 4:00 p.m., Eastern Time, on July 7, 2022, or as soon thereafter as practicable.

 

Please contact Julian J. Seiguer, P.C. of Kirkland & Ellis, LLP, special counsel to the Sponsor, at (713) 836-3334 or Troy L. Harder of Bracewell LLP, special counsel to the Trust, at (713) 223-2300, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

	Very truly yours,
	PERMIANVILLE ROYALTY TRUST

 

By:

The Bank Of New York Mellon Trust Company, N.A., as Trustee

 

	By:	/s/ Sarah Newell
	Name:	Sarah Newell
	Title:	Vice President

 

 

cc: Troy L. Harder, Bracewell LLP

 

COERT HOLDINGS 1 LLC

 

	By:	/s/ Matthew Rymer
	Name:	Matthew Rymer
	Title:	Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer and Manager

 

cc: Julian J. Seiguer, P.C., Kirkland & Ellis LLP