Attached files

file filename
10-K - HUGOTON ROYALTY TRUSTv175077_10k.htm
EX-31 - HUGOTON ROYALTY TRUSTv175077_ex31.htm
EX-32 - HUGOTON ROYALTY TRUSTv175077_ex32.htm
EX-23.1 - HUGOTON ROYALTY TRUSTv175077_ex23-1.htm
EX-99.1 - HUGOTON ROYALTY TRUSTv175077_ex99-1.htm
 
EXHIBIT 23.2


[LETTERHEAD OF MILLER AND LENTS, LTD. APPEARS HERE]

February 22, 2010

Hugoton Royalty Trust
P.O. Box 830650
Dallas, TX 75283-0650


Re:
Hugoton Royalty Trust
2009 Annual Report on Form 10-K
 

Gentlemen:

The firm of Miller and Lents, Ltd., consents to the references to our firm in the form and context in which they appear and to the use of our report dated February 17, 2010, regarding the Hugoton Royalty Trust Proved Reserves and Future Net Revenue as of December 31, 2009, in the 2009 Annual Report on Form 10-K.  We further consent to the incorporation by reference in Registration Statement No. 333-81849 on Form S-8 of XTO Energy Inc.

The subject report was prepared by Miller and Lents, Ltd. for the use of XTO Energy Inc. The analysis, conclusions, and methods contained in the report are based upon information that was in existence at the time the reports were rendered. While the subject report may be used as a descriptive resource, investors are advised that Miller and Lents, Ltd. has not verified information provided by others except as specifically noted in the reports, and Miller and Lents, Ltd. makes no representation or warranty as to the accuracy of information provided by others. Moreover, the conclusions contained in the report are based on assumptions that Miller and Lents, Ltd. believed were reasonable at the time of their preparation and that are described in the report in reasonable detail. However, there are a wide range of uncertainties and risks that are outside of the control of Miller and Lents, Ltd. which may impact these assumptions, including but not limited to unforeseen market changes, actions of governments or individuals, natural events, economic changes, and changes of laws and regulations or interpretation of laws and regulations.

Miller and Lents, Ltd., has no interests in the Hugoton Royalty Trust or in any affiliated companies or subsidiaries and is not to receive any such interest as payment for such reports and has no director, officer, or employee otherwise connected with Hugoton Royalty Trust.  We are not employed by Hugoton Royalty Trust on a contingent basis.

Yours very truly,

MILLER AND LENTS, LTD.


By      /s/ James C. Pearson                                                      
James C. Pearson
Chairman