Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

On June 17, 2025, Argent Trust Company, as Trustee (the "Trustee") of Hugoton Royalty Trust (the "Trust"), approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Trust's new independent registered public accounting firm for the Trust's fiscal year ending December 31, 2025.

During the fiscal years ended December 31, 2023 and 2024 and through June 17, 2025, neither the Trust, nor anyone on its behalf, consulted Grant Thornton regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the financial statements of the Trust, and neither a written report nor oral advice was provided to the Trust that Grant Thornton concluded was an important factor considered by the Trust in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K).