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Re:
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Form
10-K for the year ended December 31,
2008
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·
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it
is responsible for the adequacy and accuracy of the disclosures in this
letter;
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·
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staff
comments or changes to disclosures in response to staff comments do not
foreclose the Commission from taking any action with respect to this
letter; and
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·
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it
may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the
United States.
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Delaware
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81-0551518
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(State
of incorporation)
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(I.R.S.
employer identification number)
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Title
of Each Class
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Name
of Exchange on which Registered
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Common
Units Representing Limited Partnership Interests
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NASDAQ
Global Select Market
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Large
accelerated filer o
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Accelerated
filer x
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Non-accelerated
filer o
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Smaller
reporting company o
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·
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professional
fees and expenses, such as audit, tax, legal and engineering
costs;
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·
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regulatory
fees and expenses;
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·
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ad
valorem taxes;
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·
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severance
taxes;
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·
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the
fees and expenses of independent managers of our
general partner and its general partner;
and
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·
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premiums
for officers’ and managers’ liability
insurance.
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·
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rent,
wages, salaries and the cost of employee benefit plans passed or provided
to employees and officers that are properly allocable to us;
and
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·
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all
other necessary or appropriate expenses allocable to
us,
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·
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on
terms no less favorable to us than those generally being provided to or
available from unrelated third parties,
or
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·
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fair
to us, taking into account the totality of the relationships between the
parties involved (including other transactions that may be particularly
favorable or advantageous to us).
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·
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the
relative interests of any party to such conflict, agreement, transaction
or situation and the benefits and burdens relating to such
interest,
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·
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any
customary or accepted industry practices and any customary or historical
dealings with a particular person,
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·
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any
applicable generally accepted accounting practices or principles,
and
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·
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such
additional factors as our general partner’s, or its general partner’s
Advisory Committee, determines in its sole discretion to be relevant,
reasonable or appropriate under the
circumstances.
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NUMBER | DESCRIPTION |
23.1 | Consent of Grant Thornton LLP |
31.1 | Certification of Chief Executive Officer of our Partnership pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 |
31.2 | Certification of Chief Financial Officer of our Partnership pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 |
32.1 | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Sec. 1350 |
/s/
William Casey McManemin
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/s/
H.C. Allen, Jr.
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|||
William
Casey McManemin
Chief
Executive Officer and Manager
(Principal
Executive Officer)
Date: December __,
2009
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H.C.
Allen, Jr.
Chief
Financial Officer and Manager
(Principal
Financial and Accounting Officer)
Date: December __,
2009
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|||
/s/
James E. Raley
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/s/
Buford P. Berry
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|||
James
E. Raley
Chief
Operating Officer and Manager
Date: December __,
2009
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Buford
P. Berry
Manager
Date: December __,
2009
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|||
/s/
Preston A. Peak
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/s/
C. W. Russell
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|||
Preston
A. Peak
Manager
Date: December __,
2009
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C.
W. Russell
Manager
Date: December __,
2009
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|||
/s/
Ronald P. Trout
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/s/
Robert C. Vaughn
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|||
Ronald
P. Trout
Manager
Date: December __,
2009
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Robert
C. Vaughn
Manager
Date: December __,
2009
|
EXHIBIT | DESCRIPTION |
23.1 | Consent of Grant Thornton LLP |
31.1 | Certification of Chief Executive Officer of our Partnership pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 |
31.2 | Certification of Chief Financial Officer of our Partnership pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 |
32.1 | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Sec. 1350 |
1.
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I
have reviewed this annual report on Form 10-K/A of Dorchester Minerals,
L.P.;
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2.
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Based
on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this
report;
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3.
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Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this
report;
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4.
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The
registrant’s other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d – 15(f) for the registrant and
have:
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(a)
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Designed
such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being
prepared;
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(b)
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Designed
such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles;
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(c)
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Evaluated
the effectiveness of the registrant’s disclosure controls and procedures
and presented in this report our conclusions about the effectiveness of
the controls and procedures, as of the end of the period covered by this
report based on such evaluation;
and
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(d)
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Disclosed
in this report any change in the registrant’s internal control over
financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial
reporting.
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5.
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The
registrant’s other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to
the registrant’s auditors and the audit committee of the registrant’s
board of directors (or persons performing the equivalent
functions):
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(a)
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All
significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record,
process, summarize and report financial information;
and
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(b)
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Any
fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant’s internal control
over financial reporting.
|
Date:
December __, 2009
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/s/
William Casey McManemin
|
|||
William
Casey McManemin
|
||||
Chief
Executive Officer of
Dorchester
Minerals Management GP LLC,
The
General Partner of Dorchester Minerals Management LP
The
General Partner of Dorchester Minerals,
L.P.
|
1.
|
I
have reviewed this annual report on Form 10-K/A of Dorchester Minerals,
L.P.;
|
2.
|
Based
on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this
report;
|
3.
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Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this
report;
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4.
|
The
registrant’s other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d – 15(f) for the registrant and
have:
|
(a)
|
Designed
such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being
prepared;
|
(b)
|
Designed
such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles;
|
(c)
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Evaluated
the effectiveness of the registrant’s disclosure controls and procedures
and presented in this report our conclusions about the effectiveness of
the controls and procedures, as of the end of the period covered by this
report based on such evaluation;
and
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(d)
|
Disclosed
in this report any change in the registrant’s internal control over
financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial
reporting.
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5.
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The
registrant’s other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to
the registrant’s auditors and the audit committee of the registrant’s
board of directors (or persons performing the equivalent
functions):
|
(a)
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All
significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record,
process, summarize and report financial information;
and
|
(b)
|
Any
fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant’s internal control
over financial reporting.
|
Date:
December __, 2009
|
/s/
H.C. Allen, Jr.
|
|||
H.C.
Allen, Jr.
|
||||
Chief
Financial Officer of
Dorchester
Minerals Management GP LLC,
The
General Partner of Dorchester Minerals Management LP
The
General Partner of Dorchester Minerals,
L.P.
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(1)
|
The
Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d));
and
|
(2)
|
The
information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the
Partnership.
|
Date:
December __, 2009
|
/s/
William Casey McManemin
|
|||
William
Casey McManemin
|
||||
Chief
Executive Officer
|
||||
Date:
December __, 2009
|
/s/
H.C. Allen, Jr.
|
|||
H.C.
Allen, Jr.
|
||||
Chief
Financial Officer
|