US Energy has issued revised Form 1099s to shareholders that received cash distributions during 2022. The attached Forms 8937 below have been provided to the IRS and states that these cash distributions should be treated as a reduction of adjusted basis of the shares, if any. We have also attached the 2023 Forms 8937, which have been provided to the IRS and states that the 2023 distributions should be treated as a reduction of adjusted basis of the shares, if any.