Permianville Royalty Trust (PVL) CORRESP Correspondence with SEC

ENDURO ROYALTY TRUST
919 Congress Avenue, Suite 500
Austin, Texas 78701

November 1, 2011

Via EDGAR and Facsimile

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010

Attn: H. Roger Schwall, Assistant Director
Division of Corporation Finance

          Re: Enduro Resource Partners LLC
Enduro Royalty Trust
Registration Statement on Form S-1 (as amended)
File No. 333-174225

Ladies and Gentlemen:

     Enduro Resource Partners LLC (“Enduro Sponsor”) and Enduro Royalty Trust (collectively with Enduro Sponsor, the “Registrants”) request acceleration of the effective date of the above-captioned Registration Statement to 4:30 p.m., Washington, D.C. time, on Wednesday, November 2, 2011, or as soon as practicable thereafter.

     The Registrants hereby acknowledge that:

• should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours, ENDURO RESOURCE PARTNERS LLC
By:	/s/ Jon S. Brumley
	Jon S. Brumley
	President and Chief Executive Officer
ENDURO ROYALTY TRUST
By:	The Bank of New York Mellon Trust
	Company, N.A., as Trustee
By:	/s/ Michael J. Ulrich
	Michael J. Ulrich
	Vice President

cc: Sean T. Wheeler, Latham & Watkins LLP
Thomas Adkins, Bracewell & Giuliani LLP
Joshua Davidson, Baker Botts L.L.P.
Gerald M. Spedale, Baker Botts L.L.P.