Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On April 16, 2026, Hugoton Royalty Trust (the "Trust") dismissed Grant Thornton LLP ("GT") as its independent registered public accounting firm. The decision to dismiss GT was recommended and approved by Argent Trust Company, the Trustee of the Trust (the "Trustee").

The report of GT on the Trust's financial statements as of and for the year ended December 31, 2025 did not contain an adverse opinion or disclaimer of opinion nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report included an explanatory paragraph relating to substantial doubt about the Trust's ability to continue as a going concern.

During the most recent fiscal year ended December 31, 2025, and in the subsequent interim period through the April 16, 2026, there were no disagreements with GT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of GT, would have caused GT to make a reference to the subject matter of the disagreements in connection with its report. In addition, there were no reportable events of the kind defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended ("Regulation S-K").

The Trust provided GT with a copy of the foregoing disclosures and has requested that GT furnish the Trust with a letter addressed to the Securities and Exchange Commission stating whether or not GT agrees with such disclosures, and if not, stating the respects in which they do not agree. The Trust has received the requested letter from GT, and a copy of the letter is filed as Exhibit 16.1 to this current report on Form 8-K.

Due to the cash constraints of the Trust, it is not currently seeking engagement with a new independent registered public accounting firm.