EXHIBIT 99.1




January 20, 2010




Mr. Steven H.
PruettLegacy Reserves LP 303 W. Wall Street, Suite 1600Midland, TX 79701




Dear Mr.
Pruett:




At your request, LaRoche Petroleum
Consultants, Ltd. (LPC) has estimated the proved reserves and future cash flow,
as of December 31, 2009, to the Legacy Reserves LP (Legacy) interest in certain
properties located in the United States. This report was completed as of the
date of this letter. This report was prepared to provide Legacy with Securities
and Exchange Commission (SEC) compliant reserve estimates. It is our
understanding that the properties evaluated by LPC comprise 100 percent (100%)
of Legacy’s proved reserves. We believe that the assumptions, data, methods, and
procedures used in preparing this report, as set out below, are appropriate for
the purpose of this report. This report has been prepared using constant prices
and costs and conforms to our understanding of the SEC guidelines and applicable
accounting rules.




Summarized below are LPC’s estimates of net
reserves and future net cash flow. Future net revenue is prior to deducting
estimated production and ad valorem taxes. Future net cash flow is after
deducting these taxes, operating expenses, and future capital expenditures but
before consideration of federal income taxes. The discounted cash flow values
included in this report are intended to represent the time value of money and
should not be construed to represent an estimate of fair market value. We
estimate the net reserves and future net cash flow to the Legacy interest, as of
December 31, 2009, to be:




Net Reserves
            
            
            
            Future Net Cash Flow
  ($)Oil
            
            NGL
            
            Gas
            
            
            
            
            Present WorthCategory and Entity
            
            
            (Barrels)
            
            (Barrels)
            
            (Mcf)
            
            Total
            
            at 10%Proved DevelopedProducing
            
            17,435,883
            
            4,964,899
            
            51,935,990
            
            $
            627,378,144
            
            $
            334,100,929Non-Producing
            
            373,345
            
            11,694
            
            1,204,565
            
            $
            17,061,501
            
            $
            9,277,628Proved Undeveloped
            
            3,862,657
            
            34,462
            
            9,289,377
            
            $
            80,855,257
            
            $
            16,797,145Total Proved(1)
            
            21,671,885
            
            5,011,055
            
            62,429,932
            
            $
            725,294,902
            
            $
            360,175,702


(1)
            
            The
      total proved values above may or may not match those values on the total
      proved summary page that follows this letter due to rounding by the
      economics program.




The oil reserves include crude oil and
condensate. Oil and natural gas liquid (NGL) reserves are expressed in barrels,
which are equivalent to 42 United States gallons. Gas reserves are expressed in
thousands of standard cubic feet (Mcf) at the contract temperature and pressure
bases.




The estimated reserves and future cash flow
shown in this report are for proved developed producing reserves and, for
certain properties, proved developed non-producing and proved undeveloped
reserves. This report does not include any value that could be attributed to
interests in undeveloped acreage beyond those tracts for which undeveloped
reserves have been estimated. Definitions of all reserve categories used in this
report are presented immediately following this letter.




---



Estimates of reserves were prepared using
standard geological and engineering methods generally accepted by the petroleum
industry. The reserves in this report have been estimated using deterministic
methods. The method or combination of methods utilized in the evaluation of each
reservoir included consideration of the stage of development of the reservoir,
quality and completeness of basic data, and production history. Recovery from
various reservoirs and leases was estimated after consideration of the type of
energy inherent in the reservoirs, the structural positions of the properties,
and reservoir and well performance. In some instances, comparisons were made
with similar properties where more complete data were available. We have
excluded from our consideration all matters to which the controlling
interpretation may be legal or accounting rather than engineering or
geoscience.




The estimated reserves and future cash flow
amounts in this report are related to hydrocarbon prices. Historical prices
through December 2009 were used in the preparation of this report as required by
SEC guidelines; however, actual future prices may vary significantly from the
SEC prices. In addition, future changes in environmental and administrative
regulations may significantly affect the ability of Legacy to produce oil and
gas at the projected levels. Therefore, volumes of reserves actually recovered
and amounts of cash flow actually received may differ significantly from the
estimated quantities presented in this report.




Prices used in this report are based on the
twelve-month unweighted arithmetic average of the first day of the month price
for the period January through December 2009. Gas prices used in this report are
referenced to a Henry Hub price of $3.87 per MMBtu, as posted by Platts Gas
Daily, adjusted for energy content, transportation fees, and regional price
differentials. Oil and NGL prices used in this report are referenced to a West
Texas Intermediate (WTI) crude oil price of $57.65 per barrel, as posted by
Plains All American Pipeline, L.P., adjusted for gravity, crude quality,
transportation fees, and regional price differentials. These reference prices
are held constant in accordance with SEC guidelines.




Lease and well operating expenses are based on
data obtained from Legacy. Expenses for the properties operated by Legacy
include allocated overhead costs, direct lease and field level costs as well as
compression costs and marketing expenses. Wells operated by others include all
direct expenses as well as general, administrative, and overhead costs allowed
under the specific joint operating agreements. Lease and well operating costs
are held constant in accordance with SEC guidelines.




Capital costs and timing of all investments
have been provided by Legacy and are included as required for workovers, new
development wells, and production equipment. Legacy has represented to us that
they have the ability and intent to implement their capital expenditure program
as scheduled. These costs are also held constant.




LPC made no investigation of possible gas
volume and value imbalances that may have been the result of overdelivery or
underdelivery to the Legacy interest. Our projections are based on the Legacy
interest receiving its net revenue interest share of estimated future gross oil,
gas, and NGL production.




Technical information necessary for the
preparation of the reserve estimates herein was furnished by Legacy or was
obtained from state regulatory agencies and commercially available data sources.
No special tests were obtained to assist in the preparation of this report. For
the purpose of this report, the individual well test and production data as
reported by the above sources were accepted as represented together with all
other factual data presented by Legacy including the extent and character of the
interest evaluated.




An on-site inspection of the properties has
not been performed nor has the mechanical operation or condition of the wells
and their related facilities been examined by LPC. Legacy’s estimates of the
cost to plug and abandon the wells net of salvage value are included at the end
of the economic life of the well. However, the costs associated with the
continued operation of uneconomic properties are not reflected in the cash
flows.




The evaluation of potential environmental
liability from the operation and abandonment of the properties is beyond the
scope of this report. In addition, no evaluation was made to determine the
degree of operator compliance with current environmental rules, regulations, and
reporting requirements. Therefore, no estimate of the potential economic
liability, if any, from environmental concerns is included in the projections
presented herein.




---



The reserves included in this report are
estimates only and should not be construed as exact quantities. They may or may
not be recovered; if recovered, the revenues therefrom and the costs related
thereto could be more or less than the estimated amounts. These estimates should
be accepted with the understanding that future development, production history,
changes in regulations, product prices, and operating expenses would probably
cause us to make revisions in subsequent evaluations. A portion of these
reserves are for behind-pipe zones, undeveloped locations, and producing wells
that lack sufficient production history to utilize performance-related reserve
estimates. Therefore, these reserves are based on estimates of reservoir volumes
and recovery efficiencies along with analogies to similar production. These
reserve estimates are subject to a greater degree of uncertainty than those
based on substantial production and pressure data. It may be necessary to revise
these estimates up or down in the future as additional performance data become
available. As in all aspects of oil and gas evaluation, there are uncertainties
inherent in the interpretation of engineering and geological data; therefore,
our conclusions represent informed professional judgments only, not statements
of fact.




This report is solely for the use of Legacy,
its agents, and its representatives in their evaluation of these properties and
is not to be used, circulated, quoted, or otherwise referenced for any other
purpose without the express written consent of the undersigned. Persons other
than those to whom this report is addressed or those authorized by the addressee
shall not be entitled to rely upon the report unless it is accompanied by such
consent.




The technical persons responsible for
preparing the reserve estimates presented herein meet the requirements regarding
qualifications, independence, objectivity, and confidentiality set forth in the
Standards Pertaining to the Estimating and Auditing of Oil and Gas Reserves
Information promulgated by the Society of Petroleum Engineers. We are
independent petroleum engineers, geologists, and geophysicists; and are not
employed on a contingent basis. Data pertinent to this report are maintained on
file in our office.




Very truly yours,LaRoche Petroleum Consultants,
      Ltd.State of Texas Registration Number
      F-1360/s/ Joe A. YoungJoe A. YoungLicensed Professional
  EngineerState of Texas No. 62866/s/ Al IakovakisAl IakovakisSenior Staff
  Engineer


---