Resource Royalty 27, LLC — Oil & Gas Mineral/Royalty Interests
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Direct-Title Mineral & Royalty Interests · Oil & Gas Mineral/Royalty Interests

Resource Royalty 27, LLC

Sponsored by Resource Royalty · Core-Plus · Updated 6/8/2026
Limited Availability506(b)5 Yr Hold
$6.1M
Total Offering
$100K
Minimum Investment
Royalty Acres
5 Yr
Estimated Hold
The Offering

Resource Royalty 27 offers undivided, direct-title mineral and royalty interests across a 12-property, two-state portfolio (552.99 net royalty acres) in the Anadarko and northern Permian basins.

99 net royalty acres) in the Anadarko complex of Oklahoma and the northern Permian in Texas. Operatorship is held by well-capitalized E&P names, insulating royalty holders from drilling capex and operating expense.

Return Profile
8.00%
Year 1 Distribution
9.60%
Average Yield
Tax-Adjusted Yield
10.66%
Cap Rate Equivalent
Projected Annual Distribution by Year (%)
8.00
10.00
10.00
10.00
10.00
Sold
Sold
Sold
Sold
Sold
Y1Y2Y3Y4Y5Y6Y7Y8Y9Y10
Projected, pre-tax cash-on-cash distributions; "Sold" reflects the modeled disposition within the hold. Distributions are not guaranteed. Tax-adjusted yield (where shown) assumes a 40% effective rate for non-1031 cash investors; the cap-rate equivalent is an estimate. All figures are qualified by the private placement memorandum.
Financing
Debt-Free / All-Cash

The properties are held free and clear with no mortgage, eliminating refinancing, maturity, rate-cap, and lender-foreclosure risk and removing the equal-or-greater-debt replacement requirement for 1031 investors. The structural trade-off is the absence of positive leverage.

Investment Highlights
01

Cost-free, top-of-waterfall royalty position across a diversified, multi-operator, multi-basin portfolio.

02

Debt-free capital structure eliminates refinancing, rate-cap, and maturity risk entirely.

03

15% statutory depletion allowance shelters a meaningful portion of distributed royalty income.

Strengths & Considerations
Strengths

An unlevered, current-income royalty vehicle with a ~9.6% average five-year cash-on-cash, diversified across multiple operators and two premier basins.

Considerations & Risks

Dominant commodity-price beta; distribution durability depends on operator drilling decisions; hyperbolic depletion requires ongoing reinvestment.

Educational opinion · read the PPM

The analysis below is Baker 1031's educational opinion — not investment, tax, or legal advice, a recommendation, or a guarantee, and it does not replace the offering's Private Placement Memorandum (PPM), which governs in all respects. Read the PPM and consult your own CPA and attorney before investing.

Baker 1031 Analysis
Our Take

An unlevered, current-income royalty vehicle whose forecast 9.60% average sits well above core real estate yields, with the spread compensating for commodity and production-variability risk rather than financial leverage.

Educational opinion · read the PPM

The analysis below is Baker 1031's educational opinion — not investment, tax, or legal advice, a recommendation, or a guarantee, and it does not replace the offering's Private Placement Memorandum (PPM), which governs in all respects. Read the PPM and consult your own CPA and attorney before investing.

Benchmark vs. Market
MetricThis OfferingMarket Avg.Assessment
Avg. Income9.60%9.60%Meets Average
Income Growth25.00%25.00%Meets Average
Peak Income10.00%10.00%Meets Average
Sponsor
Disclosures

Securities offered through Aurora Securities, Inc. (CRD #46147 / SEC #8-51322), member FINRA / SIPC; Baker 1031 Investments, LLC is independent of Aurora Securities, Inc. and is not a registered broker-dealer or investment adviser. This is not an offer to sell or a solicitation of an offer to buy any security; any offer is made solely by the confidential private placement memorandum (PPM), which qualifies all information herein in its entirety. Mineral and royalty interests are speculative, illiquid securities offered under Rule 506(b) of Regulation D, without general solicitation, only to accredited investors with whom a substantive, pre-existing relationship exists; you confirm your accredited-investor status and offering documents are provided after that confirmation. They involve substantial risk, including possible loss of the entire investment.

Distributions, yields, the cap-rate equivalent, DSCR, occupancy, and benchmark figures are sponsor estimates or projections, are not guaranteed, and may differ materially from actual results. Any tax-adjusted yield assumes a 40% effective rate for non-1031 cash investors and is not tax advice. No tax, legal, or investment advice is provided — consult your own CPA and attorney. Past performance does not guarantee future results.

Resource Royalty 27, LLC

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