EXHIBIT 15



Bank of America, N.A., as Trustee
 for the Hugoton Royalty Trust:

We are aware that Cross Timbers Oil Company has incorporated by reference in its
Registration Statements Nos. 333-81849 and 333-35830 on Form S-8, Hugoton
Royalty Trust's Form 10-Q for the quarter ended June 30, 2000, which includes
our report dated July 5, 2000, covering the unaudited interim financial
information contained therein.  Pursuant to Regulation C of the Securities Act
of 1933, that report is not considered a part of the registration statement
prepared or certified by our firm or a report prepared or certified by our firm
within the meaning of Sections 7 and 11 of the Act.



ARTHUR ANDERSEN LLP

Fort Worth, Texas
July 10, 2000

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