Exhibit 33.2




CROFF
ENTERPRISES, INC.
 PLAN
OF CORPORATE DIVISION AND REORGANIZATION
 OCTOBER
25, 2007
 
 Plan of
Corporate Division and Reorganization adopted by the Croff Enterprises, Inc.
(“Croff”) Board of Directors, pursuant to unanimous approval by resolution of
the board of directors on September 27, 2007.
 
 1.0   Name and
General Description of Plan.
 
 This Plan
of Corporate Division and Reorganization (hereafter the “Plan”), as adopted,
involves the creation of a related private Utah corporation to be organized and
known as Croff Oil Company (“Croff Oil”).  The Plan calls for the
transfer of all preferred “B” pledged assets (oil and gas assets of Croff
Enterprises as more particularly set-out in the attached and incorporated
Schedule “A”), and liabilities to Croff Oil for the consideration of each
existing preferred “B” shareholder of Croff being entitled to receive one
restricted common share of Croff Oil for each preferred “B” shares currently
held.  Three of the current directors of Croff, Mr. Gerald L. Jensen,
Mr. Richard Mandel, Jr. and Mr. Julian D. Jensen have agreed to be named and to
serve on the initial interim board of directors for Croff Oil and to designate
management of the new entity primarily from their own membership.  The
Croff preferred “B” shares would then be cancelled of record.  Each
preferred “B” shareholder would be given a notice of this Plan pursuant to the
shareholders list as of November, 2007, and will be afforded an opportunity and
request to tender “B” shares for Croff Oil restricted common shares on a
one-to-one basis.  All further transfers of preferred “B” shares will
be cancelled as of that date.  The Plan also provides, as more
particularly set-out below, a provision for future exchange of cancelled
preferred “B” shares rights for Croff Oil common shares and subsequent treatment
of all preferred “B” shares not exchanged in 2007 to remain as a right to
exchange within the designated period of time provided under the Utah
statutes.  Croff Enterprises would continue on as a public “shell”
corporation seeking various merger or acquisition or other reorganization
opportunities.  This Plan of Corporate Division and Reorganization
will subsequently be designated for the purposes of this document simply as “The
Plan”.  The Plan will become effective and close pursuant to a
submitted proxy statement which will be distributed to all shareholders of
record for majority approval, along with reelection of the Croff Enterprises
Board and ratification of its selection of an independent auditor (“The
Proxy”).  Upon majority shareholder approval, the Plan will be
immediately effective.  This paragraph is intended to constitute only
a general description of the Plan, which is more fully set-out
below.
 
 2.0   Dissenting
Shareholder Rights.
 
 The Board
has determined, in consultation with its legal counsel, that all Croff
Enterprises shareholders will be entitled under Utah law, Utah Code Annotated
§16-10a-1301-1331, to an opportunity to exercise dissenting shareholder rights
under the Utah Code provisions.  In essential terms, these dissenting
shareholder rights will include:
 
 ·
              Notice
      of the Plan.
 
 ·
              A
      determination to value the Croff preferred “B” shares for cash redemption
      purposes by the Board at
$4.25/share.
 
 ·
              A
      determination to value the common Croff shares for dissenting shareholder
      redemption purposes at $1.50/share.
 
 ·
              A
      preparation and dissemination to all Croff shareholders of a standard form
      dissenting shareholder notice packet and election form to be included as
      part of the proxy materials with applicable code provisions attached and
      as further outlined below.
 
 The Board
further understood and includes as part of this Plan its’ understanding that if
a Croff shareholder wishes to dissent, the proxy materials should clearly
describe that any such shareholder should not vote upon or approve the balance
of the Plan dealing with the corporate division, asset transfer and the
termination of the preferred “B” shares.  Thereafter, dissenting
shareholders may elect to exercise their dissenting shareholder rights for cash
which would be paid by Croff within the prescribed time limits and manner under
Utah law.  Should any shareholder not agree to the valuation of the
preferred “B” and/or common shares determined by the Board, as described above,
the shareholder package will describe their right to proffer an alternative
valuation and the right of the Croff to either accept and reject such
alternative valuation and with an ultimate right to seek judicial determination
concerning valuation of the shares.  All of these provisions will be
set-out in the dissenting shareholder packet and also include the required
provisions under the Utah Code to be attached.  The Board has
determined, as part of the Plan, that the president of the company in
consultation with legal counsel may prepare the dissenting shareholder package
as part of the proxy process without further direct Board review, so long as
prepared and distributed in accordance with this Plan.
  33.2 -
1
 
 3.0   Preferred
“B” Redemption Rights and Procedures.
 
 As part
of the Plan, the Board has determined that the proxy materials will contain a
notice and request for preferred “B” shareholders to return their restricted
cancelled preferred “B” shares, if not exercising dissenting shareholder rights,
in exchange for the Croff Oil restricted common shares.  The common
shares will be restricted as they will not be subject to any registration and
are believed by the Board, upon consultation with its legal counsel, to be
issued pursuant to this reorganization as shares exempt from registration under
federal and state law.  Any preferred “B” shares, after the closing of
the Plan of Reorganization, shall be exchanged one-to-one without cost to
shareholders for restricted common shares of Croff Oil.  However, if
“B” preferred shares are not received within a period as prescribed by Utah law
for “lost and abandoned” property (generally being a period of five (5) years);
Croff may then tender any remaining preferred “B” redemption rights and
resulting common shares of Croff Oil to the State of Utah for further notice to
shareholders and potential escheat to the State of Utah.  A general
notice and description of this process as part of the proxy statement, shall be
to be mailed to all shareholders of record, but will not require any further or
subsequent notice to shareholders who cannot be found based upon the current
official shareholder (common and preferred “B” lists) of Croff as employed for
the proxy solicitation.  Reasonable efforts, using online search
firms, to find such shareholders will continue, until there is sufficient
evidence of not less than two non-deliveries to any shareholder of
Croff.
 
 4.0   Adoption of
and Implementation the Plan.
 
 This Plan
will not be executed until after receiving a majority shareholder approval of
both the Croff common and preferred “B” shareholders as more particularly
set-out in the intended proxy solicitation.  The Board will separately
review and approve by resolution the proxy solicitation to be prepared in
accordance with this Plan along with the proxy ballots to be employed and the
notice provisions to be utilized.  The Board confers on its president,
in consultation with Croff’s legal counsel, the right to organize and file the
Articles of Croff Oil Company, to issue shares to be distributed and to sign
related documents and to take all other reasonable and necessary steps to
implement the Plan consistent with the terms set-out herein without further
Board review.
 
 5.0   Board
Intent.
 
 It is the
intent of the Board by the adoption this Plan to transfer the oil and gas assets
to a private entity with the same relative ownership percentage interest of the
Croff preferred “B” shareholders as currently exists in Croff Enterprises. The
shareholders of Croff Enterprises holding preferred “B” shares would continue to
hold their common shares in the same proportion as held previous to the Plan and
are not believed to be diluted or otherwise adversely affected by this
Plan.  In addition, it is the position of the Board that the transfer
of the oil and gas assets may enhance and improve the probability of Croff
Enterprises finding more suitable and appropriate merger, acquisition or
reorganization candidates to go forward with its intended business purpose of
finding such a candidate and in completing a acceptable Plan of Merger,
acquisition or other reorganization; but, without any reduction to or diminution
of Croff shareholder rights or value in the oil and gas assets or voting control
in Croff Enterprises.
 
 It is the
further intent of the Board in adopting this Plan that the closing of the Plan
of Reorganization be completed and assets transferred legally and beneficially
of record as soon as possible after the proxy solicitation and assuming majority
approval of such proxy solicitation is obtained.  The President/CEO of
the company, Mr. Gerald L. Jensen, will be given broad discretion to notice the
closing and to sign all documents or other evidence of transfer or assignment on
behalf of Croff Enterprises consistent with the terms and provision of this Plan
as previously set-out.  The president, without further Board approval
or review, may prepare and have approved all ancillary documents of assignment,
transfer and closing, including bills of sale or other provisions consistent
with this Plan as approved.
 
 6.0   Distribution
of Plan.
 
 This
Plan, as signed, shall be deemed fully adopted and is intended to be attached to
and be part of the proxy solicitation sent to shareholders of record of Croff
Enterprises and may be filed without further board review or approval as one of
the exhibits to the proxy solicitation.
 
 7.0  
Miscellaneous.
 
 7.1           This
Plan shall be applied and construed in accordance with Utah law.
 
 7.2           The
president/CEO of Croff shall have broad discretion and authority to implement
this Plan and execute such other documents as reasonably consistent with the
terms and provisions of this Plan.
 
 7.3           The
Plan may also be amended or modified by board approval as may be necessary to
the proxy solicitation approval process with a copy of any amendment or
supplement being attached.
 
 7.4           Should
there be required any interpretation or application of this Plan, it is the
intent of the Board that all terms be given reasonable construction and the Plan
be implemented so far as possible notwithstanding any error in syntax, grammar,
gender or other usage, or any conflicting, void or voidable provisions or
ambiguity.
 
 7.5           The
Plan shall fully incorporate and be subject to all provisions of Utah law,
whether specifically cited or not, and its terms shall be deemed amended as
necessary without further board approval to conform with any Utah statutory
provision.
 
 33.2 -
2
   ADOPTED
this 25th day of
October, 2007.
 
 
 By the Board of
Directors:
 
 
 /s/ Gerald L.
Jensen
 Gerald L.
Jensen, Director and Chairman of the Board
 
 
 
 /s/ Richard Mandel,
Jr.
 Richard
Mandel, Jr., Director
 
 
 
 /s/ Julian D.
Jensen
 Julian D.
Jensen, Director
 
 
 /s/ Harvey
Fenster
 Harvey
Fenster, Director
     33.2 -
3
   Schedule
A
 
  Summary
Description of Croff
 Oil
and Gas Assets to be Transferred
 October
22, 2007
 
 
 Croff
Preferred B Assets
  
 
 The Croff
Preferred B assets shall consist of all tangible and intangible oil and gas
assets and liabilities belonging to Croff Enterprises, Inc. These shall include
all perpetual mineral interests, all leases, all producing and non-producing
wells on those leases, and all intangible rights connected to such properties
including the banking accounts for the Preferred B assets and the accounts
receivable and other intangible rights and assets in connection therewith, and
all liabilities, debts, encumbrances, payables, and liabilities of any nature
whatsoever, directly or indirectly connected with the above assets. A list of
the wells and counties in which leases are located, constituting substantially
all of the existing wells, are attached hereto as Schedule A-1 and Schedule
A-2.
      33.2 -
4
   Schedule
A-1
 
 All
leases, all producing and non-producing wells on those leases, and all
intangible rights connected to such properties in the following states and
counties including but not limited to:
 
 COUNTY
              
              STATELAMAR
              
              ALLA
      PLATA
              
              COROUTT
              
              CORIO
      BLANCO
              
              COWASHINGTON
              
              COOTSEGO
              
              MIOSCEOLA
              
              MIINGHAM
              
              MICHEBOYGAN
              
              MIDAWSON
              
              MTGLACIER
              
              MTBILLINGS
              
              NDBURKE
              
              NDMCKENZIE
              
              NDMOUNTRAIL
              
              NDWILLIAMS
              
              NDLEA
              
              NMRIO
      ARRIBA
              
              NMBEAVER
              
              OKKINGFISHER
              
              OKLE
      FLORE
              
              OKMAJOR
              
              OKWOODWARD
              
              OKMIDLAND
              
              TXDE
      WITT
              
              TXHARDEN
              
              TXNUECES
              
              TXWHARTON
              
              TXCARBON
              
              UTDUCHESNE
              
              UTWASATCH
              
              UTUINTAH
              
              UTLINCOLN
              
              WYSUBLETTE
              
              WYCAMPBELL
              
              WYCROOK
              
              WYNATRONA
              
              WYSUBLETT
              
              WYSWEETWATER
              
              WYCARBON
              
              WY
 
 
  33.2 -
5
  Schedule
A-2
 
 All
perpetual mineral interests, all leases, all producing and non-producing wells
on those leases, and all intangible rights connected to such properties in the
following states and counties including but not limited to:
 
 NAME
              STATE
              COUNTY
              WI
              NRI
              ORRI
              RIBRADFORD
      E L 19-15
              AL
              LAMAR
              0.0052084
              0.0044148
              N/A
              N/ABURNS
      1-29
              CO
              WASHINGTON
              0.1875
              0.1640625
              N/A
              N/ALONGKNIFE
              CO
              WASHINGTONCRAIG
      K GU/A/1 APO,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0035578CRAIG
      K GU/A/1 APO,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0035578EVERETT
      JONES GU #1, #2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0009205EVERETT
      JONES GU #1, #2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0024427GROFF
      GU /A/#2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0022273GROFF
      GU /A/SEC 29
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0022273JONES
      1-11
              CO
              ROUTT
              0.05
              N/A
              N/A
              N/AKELLY,
      ROGER D GU/#1
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438KELLY,
      ROGER D GU/#1
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438KELLY,
      ROGER D GU/#2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438KELLY,
      ROGER D GU/#2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438LINDNER
      SLATEN GU/A/1,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0010326LINDNER
      SLATEN GU/A/1,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0010326TURNER
      SECURITIES GU/A#1
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438TURNER
      SECURITIES GU/A#1
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438TURNER
      SECURITIES GU/A#2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438TURNER
      SECURITIES GU/A#2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438ZELLITTI
      GU/A 1,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438ZELLITTI
      GU/A 1,2
              CO
              LA
      PLATA
              N/A
              N/A
              N/A
              0.0023438CHARLTON
      EAST
              MI
              OTSEGO
              0.0032376
              0.0026097
              0.0078463
              N/AMARION
      1-36
              MI
              OSCEOLA
              0.0081389
              0.0067289
              N/A
              N/AMARION
      2-36
              MI
              OSCEOLA
              0.0019116
              0.0015959
              N/A
              N/ASCHEFFLER
      1-29
              MI
              INGHAM
              0.5225
              0.406175
              N/A
              N/AST
      FOREST 1 14
              MI
              CHEBOYGAN
              0.2
              0.175
              N/A
              N/ASUNBELT
      INVESTMENTS 1-28
              MI
              INGHAM
              0.5053125
              0.3927688
              N/A
              N/ABN
      A #1
              MT
              DAWSON
              0.0627812
              0.0511739
              N/A
              N/ABRATCHER
      FORTHUN 1-5R
              ND
              -
              0.0437507
              0.0343713
              0.0003685
              N/ABRENNA
      42-14
              ND
              MCKENZIE
              0.0625
              0.0427734
              N/A
              N/ADOLAN
      7-28
              ND
              MOUNTRAIL
              N/A
              N/A
              0.0036562
              N/AGLASS
      BLUFF UNIT
              ND
              -
              N/A
              N/A
              N/A
              0.0001895LEE
      1-21
              ND
              -
              N/A
              N/A
              0.0080666
              N/ANOVAK
      25-11
              ND
              MCKENZIE
              0.097084
              0.079737
              N/A
              N/ASTENEHJEM
      L M #1
              ND
              MCKENZIE
              0.0014605
              0.001209
              N/A
              N/AHAGER
      #1
              NM
              LEA
              N/A
              0.0046875
              N/A
              N/AHAGER
      #1
              NM
              LEA
              0.0058594
              0.0046875
              N/A
              N/ASAN
      JUAN 29-7 63C-DK
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.000375
              N/ASAN
      JUAN 29-7 DAKOTA TR 2
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.003
              N/ASAN
      JUAN 29-7 DK: TR 11 GAS
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.003
              N/ASAN
      JUAN 29-7 DK: TR 11 OIL
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 FRT COAL TR 11
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 FRT COAL TR 2
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 MESAVERDE TR 11
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 MESAVERDE TR 2
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 PC: TR 11
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/A
  33.2 -
6
  SAN
      JUAN 29-7 PC: TR 2
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.005
              N/ASAN
      JUAN 29-7 UNIT 82B-DK GAS
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.0015124
              N/ASAN
      JUAN 29-7 UT 155
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.0025
              N/ASAN
      JUAN 29-7 UT 37A
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.00375
              N/ASAN
      JUAN 29-7 UT 67A
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.0075
              N/ASAN
      JUAN 29-7 UT NP 561
              NM
              RIO
      ARRIBA
              N/A
              N/A
              0.0011875
              N/ADICKERSON
      1-34
              OK
              WOODWARD
              0.3013683
              0.2563415
              N/A
              N/ADUNCAN
      1-21
              OK
              LA
      FLORE
              0.3294784
              0.243857
              N/A
              N/ADUNCAN
      2-21
              OK
              LA
      FLORE
              0.49
              0.3601383
              N/A
              N/ADURFEY
      1-14
              OK
              BEAVER
              0.0693359
              0.0579253
              N/A
              N/AHARPER
      1-20
              OK
              WOODWARD
              0.1301756
              0.0945202
              N/A
              N/AISAAC
      1-7
              OK
              BEAVER
              0.0231193
              0.0174695
              N/A
              N/AMILLER
      1-29
              OK
              WOODWARD
              0.1631522
              0.1255946
              N/A
              0.000883MILLER
      OSWEGO 1-29
              OK
              WOODWARD
              0.1871843
              0.1443242
              N/A
              0.000883MUEGGENBORG
      1C
              OK
              KINGFISHER
              0.4331419
              0.32995
              N/A
              N/AOLSON
      1-24
              OK
              MAJOR
              0.0255
              0.0223803
              N/A
              N/AKEISHA
      #1
              TX
              -
              0.005
              0.004375
              N/A
              N/AKEISHA
      #1
              TX
              -
              N/A
              0.004375
              N/A
              N/AKRIS
      #1
              TX
              -
              0.01
              0.00875
              N/A
              N/AKRIS
      #1
              TX
              -
              N/A
              0.00875
              N/A
              N/ALAY
      A
              TX
              MIDLAND
              N/A
              0.0031641
              N/A
              N/ALAY
      A
              TX
              MIDLAND
              0.0031641
              0.0031641
              N/A
              N/ALAY
      B #1
              TX
              MIDLAND
              N/A
              0.0031641
              N/A
              N/ALAY
      B #1
              TX
              MIDLAND
              0.0031641
              0.0031641
              N/A
              N/APATOS
      GAS UNIT #1
              TX
              -
              N/A
              N/A
              0.0052119
              N/APICA
      D-1
              TX
              -
              0.1
              0.075
              N/A
              N/ASTRAWN
      #1
              TX
              -
              0.01
              0.0075
              N/A
              N/AALEX
      MUELLER
              TX
              DE
      WITT
              0.6
              N/A
              N/A
              N/AMARY
      KORTH
              TX
              DE
      WITT
              0.6
              N/A
              N/A
              N/ARESPONDEK#1
              TX
              DE
      WITT
              0.6
              N/A
              N/A
              N/AWEISCHWILL
      #1
              TX
              DE
      WITT
              0.6
              N/A
              N/A
              N/AWIGGINS,
      A C
              TX
              DE
      WITT
              0.2446229
              0.1755179
              N/A
              N/AWILSON
      EST 1
              TX
              -
              0.063
              0.04725
              N/A
              N/AALBERT
      SMITH 2-8C5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000684BELCHER
      2-33B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.003277BISEL
      GURR 1-11A1
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0002787BISEL
      GURR 2-11A1
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0002787BLEAZARD
      2-18 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0018187BODRERO
      1-15B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003906BODRERO
      2-15B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003906BOLTON
      2-29A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0005951BOREN
      1-14A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000897BOREN
      1-24A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000256BOREN
      3-11A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000897BOREN
      3-15A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001025BOREN
      4-23A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001547BOREN
      4-9A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0007291BOREN
      5-22A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002243BOWEN
      BASTIAN 1-14
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0004052BOWMAN
      5-5A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0014475BROTHERSON
      2-10 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0012153BROTHERSON
      2-22 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006076BROTHERSON
      2-2B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006222BROTHERSON
      2-35B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0002886CHANDLER
      2-5B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004361
  33.2 -
7
  CHANDLER
      UNIT 1-5 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004361CHAPMAN
      2-4B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001946CHRISTENSEN
      2-29A4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004559CHRISTENSEN
      2-8B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009398CLYDE
      MURRAY 1-2A2
              UT
              DUCHESNE
              0.0036253
              0.0031721
              N/A
              0.0013654CORNABY
      2-14A2 (RECOMP)
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000897COX
      2-36A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002535CROOK
      UNIT 1-6B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004735CWU
              UT
              UINTAH
              N/A
              N/A
              0.0021375
              N/ACWU
              UT
              UINTAH
              N/A
              N/A
              0.0021375
              N/ADASTRUP
      2-30A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000346DAVID
      3-7B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0013072DILLMAN
      2-28A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001828DOYLE
      UNIT 1-10 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000647DR
      LONG 2-19A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0008878DUMP
      2-20 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0005127DUNCAN
      3-1A2-K
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0007433DUNCAN
      4-2A2
              UT
              DUCHESNE
              0.0037207
              0.0039435
              N/A
              N/AELLSWORTH
      1-20 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0024305ELLSWORTH
      2-16 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009115ELLSWORTH
      2-17 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0018229ELLSWORTH
      2-19 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0035257ELLSWORTH
      2-8B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.00227ELLSWORTH
      2-9B4-K
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009114ELLSWORTH
      3-20B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0024305ELLSWORTH
      UNIT 1-16 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009114ELLSWORTH
      UNIT 1-17 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0018229ELLSWORTH
      UNIT 1-8 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.00227ELLSWORTH
      UNIT 1-9 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009114FARNSWORTH
      1-7B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006073FARNSWORTH
      2-7 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006073FARNSWORTH
      UNIT 1-12 B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003038FARNSWORTH
      UNIT 1-13 B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0002986FEE
      14-05
              UT
              DUCHESNE
              N/A
              N/A
              0.0005208
              N/AGALLOWAY
      1-14B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000513GALLOWAY
      1-14B2
              UT
              DUCHESNE
              0.0379783
              0.0327894
              N/A
              N/AGOODRICH
      2-2B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0025505GOODRICH
      ENTERPRISE 1-2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0025504GRIFFITH
      1-33B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.003277HAMBLIN
      2-26A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000482HANSEN
      1-16B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0011961HANSEN
      1-23B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0010254HANSEN
      1-24 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0012817HANSON
      2-9 B3-R
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009399HANSON
      TRUST 1-5 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0010263HANSON
      TRUST 2-5 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001026HORROCKS
      2-5B1E
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003438HUNT
      1-21 B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0018229HUNT
      2-21B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0018229IORG
      2-10B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000647J.
      ROBERTSON 1-1-B1
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.001757JENKINS
      2-1 B3-R
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0014513JENKINS
      2-12 B3-R
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0013448JENKINS
      UNIT 1-1 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0014514
  33.2 -
8
  JESSEN
      1-17A4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002539JESSEN
      2-21 A 4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.003125JOHN
      2-3B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001945JOHN
      2-7B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001307LABRUM
      2-23A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001547LAMB
      2 16A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000677LAMICQ
      1-20A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.004075LAMICQ
      2-20A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.004075LAMICQ
      2-5 B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0012866LAMICQ
      2-6B1
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001158LAMICQ
      ROBERTSON 1-1B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001443LAMICQ
      ROBERTSON 2-1B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001443LAMICQ
      URRUTY 3-17A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001746LAMICQ
      URRUTY 4-17A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001746LAMICQ
      URRUTY 4-5A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001411LANDY
      1-30A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0008878LANDY
      2-30A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0008878LAZY
      2-11B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000647LINMAR
      1-19B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0024473LORANGER
      2-24A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000256LORANGER
      6-22A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002243MCFARLANE
      1-4D6
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004549MECCA
      2-8A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0024806MECHAM,
      VIRGIL B 1-11A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000897MEEKS
      3-8B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009399MILES
      2-1B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0008366MONSEN
      2-22 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0011393MONSEN
      3-27A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006494MONSEN
      UNIT 1-21 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003418MURDOCK
      2-34 B5-R
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0001104MURRAY
      3-2A2
              UT
              DUCHESNE
              0.0036253
              0.0036253
              N/A
              0.0009122NELSON
      1-31A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0016452OMAN
      2-32A4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0009113OWL
      3-17C5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0005127PEARSON
      2-11B2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000684POTTER
      1-2 B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006222POTTER
      2-6B4
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0004735POWELL
      2-33 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0013776PRESCOTT
      1-35Z1
              UT
              UINTAH
              0.005354
              0.0053306
              N/A
              N/AR
      LLOYD 1-24A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0019916REARY
      2-17A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0005024RHOADES
      MOON 1-35B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0002928ROBB
      2-29 B5-R
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0002991ROBERTSON
      UTE ST 1-12B1
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.001538RUDY
      UNIT 1-11 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000647RUST
      3-4 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0021724RUST
      UNIT 1-4 B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0021724SAM
      H U MONGUS 1-15A1
              UT
              DUCHESNE
              0.0005469
              0.0005469
              N/A
              0.0001025SAM
      HOUSTON 24-4
              UT
              UINTAH
              N/A
              N/A
              0.000875
              N/ASHRINERS
      2-10C5
              UT
              DUCHESNE
              1.473019
              1.473SLB
      1-35A1
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000234SMB
      UNIT 1-10A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000128SMITH
      1-31 B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006836SMITH,
      ALBERT 1-8C5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000684SQUIRES
      3-8A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0024806STATE
      1-10A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.000128
  33.2 -
9
  STEVENSON
      3-29A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0011108SUNDANCE
      4 15A2 (BOREN)
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.001025SWYKES
      2 21A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002433TAYLOR,
      MAUREL FEE 1-36A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.002535TEW
      1-1 B5
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0008365TEW
      1-15 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0008373TODD
      2-21A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0003418UTE
      1-29A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0008168UTE
      1-30Z1
              UT
              DUCHESNE
              0.0027255
              0.0027255
              N/A
              N/AUTE
      3-12B3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0013448WADE
      COOK 2-14
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0004053WALKER
      1-14A1E
              UT
              UINTAH
              N/A
              N/A
              N/A
              0.0016063WHITEHEAD
      1-22 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0011393WINKLER
      2-28 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006836WINKLER,
      DUNCAN 1-28 A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0006836WISSE
      3-35A2
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0020508YOUNG
      2-15A3
              UT
              DUCHESNE
              N/A
              N/A
              N/A
              0.0008373ANDERSON
      CANYON 10-29
              WY
              LINCOLN
              0.0015
              0.0012825
              N/A
              N/AANDERSON
      CANYON 11-29
              WY
              LINCOLN
              0.0015
              0.0012825
              N/A
              N/AANDERSON
      CANYON 20-29
              WY
              LINCOLN
              N/A
              N/A
              0.0003938
              N/AANDERSON
      CANYON 22-29
              WY
              LINCOLNANDERSON
      CANYON 41-29
              WY
              LINCOLNASH
      FIELD MINNELUSA UNIT
              WY
              -
              0.0248114
              0.04125
              N/A
              N/AHANSON
      FED 20-01
              WY
              SUBLETTE
              0.0075
              0.0060375
              N/A
              N/AKUEHNE
      RANCH UNIT SE
              WY
              CAMPBELL
              0.0018064
              0.0013773
              0.0001083
              N/AKUEHNE
      RANCH UNIT SE
              WY
              CAMPBELL
              0.0018064
              0.0013773
              0.0001083
              N/ALOST
      SOLDIER TR 9
              WY
              SWEETWATER
              N/A
              N/A
              0.0001094
              N/AMAHONEY
      DOME UNIT
              WY
              CARBON
              N/A
              N/A
              0.0006837
              N/ARENTUER
      1-32
              WY
              CAMPBELL
              N/A
              0.1299744
              N/A
              N/ARENTUER
      1-32
              WY
              CAMPBELL
              0.1299744
              0.1069438
              N/A
              N/AWOLF
      DRAW UNIT 41-24
              WY
              -
              0.0001023
              -
              N/A
              N/A
 33.2 -
10