---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-161712"
form_type: "8-K"
ticker: "HGTXU"
cik: "0000862022"
company_name: "HUGOTON ROYALTY TRUST"
filed_at: "2026-04-17T23:59:59+00:00"
generated_at: "2026-05-15T05:39:44.652702+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought

## Summary
- Dismissed Grant Thornton LLP as independent registered public accounting firm on April 16, 2026.
- No disagreements or reportable events occurred during the relevant period.
- Grant Thornton's 2025 audit report included a going-concern explanatory paragraph.
- Trust not currently seeking a new auditor due to cash constraints effectively leaving it without independent audit oversight.
- Trust's ability to continue as a going concern previously highlighted by Grant Thornton.

## SEC filing metadata
- accession: 0001193125-26-161712
- form_type: 8-K
- ticker: HGTXU
- cik: 0000862022
- company_name: HUGOTON ROYALTY TRUST
- filed_at: 2026-04-17T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/hgt_-_dismissal_of_audit.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-161712
- JSON: https://secwatch.observer/filing/0001193125-26-161712.json
- Plain text: https://secwatch.observer/filing/0001193125-26-161712.txt

## Source-grounded claims
- claim_id: b90c9e806998ef402421d3258e3adaf7e92702e4
  claim: HUGOTON ROYALTY TRUST dismissed Grant Thornton LLP as its auditor.
  evidence_excerpt: On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.