Texas Pacific Land Corp responded to SEC staff comments on MD&A
Letter dated
2025-10-10; published on EDGAR 2026-04-17 — the
SEC releases comment letters only after the review closes.
We note that you have not previously disclosed reserves estimates in a filing with the Commission and that you are disclosing material additions to your reserves estimates. Accordingly, explain to us how you considered providing a general discussion of the technologies used to establish the appropriate level of certainty for reserves estimates from material properties included in the total reserves disclosed. See…
Evidence
Direction
company to staff
Letter dated
2025-10-10
Published on edgar
2026-04-17
Reviewing
Texas Pacific Land Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 19, 2025 File No. 001-39804 Ladies and Gentlemen: On behalf
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Non-GAAP measures, Income taxes, Share-based compensation
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Texas Pacific Land Corp's accounting for MD&A
Letter dated
2025-09-19; published on EDGAR 2026-04-17 — the
SEC releases comment letters only after the review closes.
We note that you have not previously disclosed reserves estimates in a filing with the Commission and that you are disclosing material additions to your reserves estimates. Accordingly, explain to us how you considered providing a general discussion of the technologies used to establish the appropriate level of certainty for reserves estimates from material properties included in the total reserves disclosed. See…
Evidence
Cited sections
Item 1204 of Regulation S-K. Non-GAAP Performance Measures, page 27
Direction
staff to company
Letter dated
2025-09-19
Published on edgar
2026-04-17
Reviewing
Texas Pacific Land Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 19, 2025 File No. 001-39804 Dear Tyler Glover: We have revie
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Non-GAAP measures, Income taxes
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.