August 25, 2017
VIA EDGAR
John Reynolds, Assistant Director
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
Washington, D.C. 20549
Re: Kiewit Royalty Trust (the “Trust”)
Form 10-K for the Fiscal Year Ended December 31, 2016
Filed March 30, 2017
File No. 000-10810
Dear Mr. Reynolds:
In your letter dated August 14, 2017 (the “Staff Comment Letter”), you requested that the Trust respond to your comment regarding its Form 10-K for the fiscal year ended December 31, 2016, within ten business days or advise you when the Trust will respond.
On August 24, 2017, our legal counsel discussed an extension with Mr. George K. Schuler, and during that telephone conversation, our legal counsel explained that we were waiting for additional information from third parties in order to fully respond to the Staff Comment Letter. Accordingly, the Trust respectfully requests an extension until Friday, September 8, 2017, to file our response to the Staff Comment Letter.
Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact Amber Preston, Baird Holm LLP at (402) 636-8248 or me at (402) 536-5186.
| Respectfully, | ||
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| KIEWIT ROYALTY TRUST | ||
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| By: | U.S. Bank National Association in its | |
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| capacity as Trustee and not in its | |
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| individual capacity or otherwise | |
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| By: | /s/ Luke H. Paladino |
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| Luke H. Paladino, Vice President |
