EXHIBIT 15



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

We are aware that XTO Energy Inc. 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, 2001, which includes
our report dated July 6, 2001, 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
August 2, 2001