SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K-A
Amendment to Application or Report
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Southwest Oil & Gas Income Fund X-B, L.P.
(Exact name of registrant as specified in
its limited partnership agreement)
AMENDMENT NO. 1 TO CURRENT REPORT ON FORM 8-K
The undersigned registrant hereby amends the following items,
financial statements, exhibits or other portions of its Current
Report on Form 8-K dated June 12, 1997, File No. 0-19585 as set
forth in the pages attached hereto.
Item 4. Changes in Registrant's Certifying Accountant
Item 7. Financial Statements and Exhibits
Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the Partnership has duly caused
this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
Southwest Oil & Gas Income Fund X-B,
L.P.
By: Southwest Royalties, Inc.
Managing General Partner
Date: June 24, 1997 By: /s/ Bill E. Coggin
Bill E. Coggin, Vice President
and Chief Financial Officer
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants
The Registrant has requested that Joseph Decosimo
and Company furnish it with a letter addressed to
the SEC stating whether or not it agrees with the
above statements. A copy of such letter, dated
June 13, 1997 and received June 23, 1997 by federal
express, is filed as Exhibit 16 to this Amended
Form 8-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
16 Letter re change in certifying accountant
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Exhibit 16
Letter from Former Accountants
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sir:
We have read and agree with the comments in Item 4 of Form 8-K,
dated June 13, 1997, for the following:
Southwest Royalties, Inc. Income Fund V
Southwest Royalties, Inc. Income Fund VI
Southwest Oil & Gas Income Fund VII-A, L.P.
Southwest Royalties Institutional Income Fund VII-B, L.P.
Southwest Oil & Gas Income Fund VIII-A, L.P.
Southwest Royalties Institutional Income Fund VIII-B, L.P.
Southwest Oil & Gas Income Fund IX-A, L.P
Southwest Royalties Institutional Income Fund IX-B, L.P.
Southwest Oil & Gas Income Fund X-A, L.P.
Southwest Oil & Gas Income Fund X-B, L.P.
Southwest Oil & Gas Income Fund X-C, L.P.
Southwest Royalties Institutional Income Fund X-A, L.P.
Southwest Royalties Institutional Income Fund X-B, L.P.
Southwest Royalties Institutional Income Fund X-C, L.P.
Southwest Developmental Drilling Fund 91-A, L.P.
Southwest Oil & Gas Fund XI-A, L.P.
Southwest Royalties Institutional Income Fund XI-A, L.P.
Southwest Developmental Drilling 92-A, L.P.
Southwest Royalties Institutional Income Fund XI-B, L.P.
JOSEPH DECOSIMO AND COMPANY
A Tennessee Registered Limited Liability
Partnership
Chattanooga, Tennessee
June 13, 1997
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