What changed in this filing

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Item 4. Controls and Procedures

2025-11-10 compared with 2025-08-12 · 21 added, 20 removed, 9 unchanged (82% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures.

The Trustee maintains disclosure controls and procedures designed to ensure that information required to be disclosed by the Trust

in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods

specified in the rules and regulations promulgated by the SEC.

Disclosure controls and procedures include controls and procedures

designed to ensure that information required to be disclosed by the Trust is accumulated and communicated by VOC Brazos to the Trustee,

as trustee of the Trust, and its employees who participate in the preparation of the Trust’s periodic reports as appropriate to

allow timely decisions regarding required disclosure.

Trustee maintains disclosure controls and procedures designed to ensure that information required to be disclosed by the Trust in the

reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the rules and regulations promulgated by the SEC.

Disclosure controls and procedures include controls and procedures designed

to ensure that information required to be disclosed by the Trust is accumulated and communicated by VOC Brazos to the Trustee, as trustee

of the Trust, and its employees who participate in the preparation of the Trust’s periodic reports as appropriate to allow timely

decisions regarding required disclosure.

As of the end of the period covered by this report,

3 unchanged sentences

Due to the contractual arrangements of (i) the

Trust Agreement and (ii) the conveyance of the net profits interest, the Trustee relies on (A) information provided by VOC Brazos,

including historical operating data, plans for future operating and capital expenditures, reserve information and information relating

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

“Risk Factors—Neither the Trust nor the Trust’s unitholders have the ability to influence VOC Brazos or control the

operations or development of the underlying properties”

Trust Agreement and (ii) the conveyance of the net profits interest, the Trustee relies on (A) information provided by VOC

Brazos, including historical operating data, plans for future operating and capital expenditures, reserve information and information

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

See “Risk Factors—Neither the Trust nor the Trust’s unitholders have the ability to influence VOC Brazos or control

the operations or development of the underlying properties”

in the Form 10-K.

Changes in Internal Control over Financial Reporting.

During the quarter ended June 30, 2025, there was no change in the Trust’s internal control over financial reporting that

has materially affected, or is reasonably likely to materially affect, the Trust’s internal control over financial reporting.

Trustee notes for purposes of clarification that it has no authority over, and makes no statement concerning, the internal control over

financial reporting of VOC Brazos.

PART II—OTHER INFORMATION

Changes in Internal Control over Financial

During the quarter ended September 30, 2025, there was no change in the Trust’s internal control over

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

financial reporting.

The Trustee notes for purposes of clarification that it has no authority over, and makes no statement concerning,

the internal control over financial reporting of VOC Brazos.

PART II—OTHER

Risk Factors.

There have not been any material changes from the

risk factors previously disclosed in the Trust’s response to Item 1A to Part I of the Form 10-K.

There have not been any material changes from

the risk factors previously disclosed in the Trust’s response to Item 1A to Part I of the Form 10-K.

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