PERMIANVILLE ROYALTY TRUST
The Bank of New York Mellon Trust Company, N.A., Trustee
601 Travis Street, 16th 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
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