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Item 4. Controls and Procedures

2022-11-14 compared with 2022-08-15 · 13 added, 13 removed, 10 unchanged (72% of the section changed)

CONTROLS AND PROCEDURES

The Trustee conducted an evaluation of the effectiveness of the

Trust’s disclosure controls and procedures pursuant to Exchange Act Rules 13a-15(a) and 15d-15(a) as of the end of the period covered

by this Quarterly Report.

Based on this evaluation, the Trustee has concluded that the disclosure controls and procedures of the Trust

are effective as of June 30, 2022, that the information required to be disclosed by the Trust in its reports filed or submitted under

the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC,

and such information is accumulated and communicated, as appropriate to allow timely decisions regarding required disclosure.

In its evaluation

of disclosure controls and procedures, the Trustee has relied, to the extent considered reasonable, on information provided by Boaz Energy.

Due to the nature of the Trust as a passive entity and in light

of the contractual arrangements pursuant to which the Trust was created, including the provisions of the Trust Agreement and the Conveyance,

The Trustee conducted an evaluation of the effectiveness of the Trust’s

disclosure controls and procedures pursuant to Exchange Act Rules 13a-15(a) and 15d-15(a) as of the end of the period covered by this

Quarterly Report.

Based on this evaluation, the Trustee has concluded that the disclosure controls and procedures of the Trust are effective

as of September 30, 2022, that the information required to be disclosed by the Trust in its reports filed or submitted under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC, and such information

is accumulated and communicated, as appropriate to allow timely decisions regarding required disclosure.

In its evaluation of disclosure

controls and procedures, the Trustee has relied, to the extent considered reasonable, on information provided by Boaz Energy.

Due to the nature of the Trust as a passive entity and in light of the

contractual arrangements pursuant to which the Trust was created, including the provisions of the Trust Agreement and the Conveyance,

the Trustee’s disclosure controls and procedures related to the Trust necessarily rely on (A) information provided by Boaz Energy,

3 unchanged sentences

and (B) conclusions and reports regarding reserves by the Trust’s independent reserve engineers.

During the quarter ended June 30, 2022 there were no changes in

the Trust’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect,

During the quarter ended September 30, 2022, there were no changes in the

Trust’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect,

the Trustee’s internal control over financial reporting.

3 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures