Pacific Coast Oil Trust – Plans of Reorganization, Merger, Acquisition or Similar Watch

from SC 13D/A 2 pages December 12, 2022 1. in the Trust’s Initial Ipo Prospectus, the Aro Was Recorded on Pcec’s 2009 and 2010 Historical Balance Sheets (Pcec F-4), and in Both the Initial and Final Prospectus, the Aro Was Recorded on Pcec’s 2011 Balance Sheet, in All Cases Before the Time of Conveyance (April 1, 2012) 2. in the Trust’s Final Ipo Prospectus (Pcec F-30), the Aro Is Presented in the ‘Historical’ Column, Not in the ‘Adjustments’ Column, Again Reflecting the Fact That the Aro Was Not a Pro Forma Estimate but an Already-Existing Reserve 3. the Trust’s Final Ipo Prospectus States That “Estimated Asset Retirement Obligation (“Aro”) Costs Are Recognized When the Asset Is Placed in Service and Are Amortized Over Proved Reserves Using the Units of Production Method.” (Pcec – 13) 4. the Trust’s Initial Ipo Prospectus Presented the Accounting for the Purchase of Pcec by Breitburn in 2008 (Pcec F-8 and F-9). the Purchase Price Allocation Shows an Aro Allocation of $5,186,000, Again Contradicting Your Claim That the Aro Estimate “Was Made at the Time of Conveyance”

from SC 13D 2 pages 11 October 2022 ● That Pcec Was Acquired by a Group Including Alshair Fiyaz and Scott Wood, the Former Having Been Investigated by Uk Authorities in Relation to Insider Trading Allegationsi, the Latter Having Been Accused of Misappropriating $5m From a Different Business Venture in Order to Fund His Polo Teamii;