Summary of PENN VIRGINIA RESOURCE PARTNERS L P

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired.

Included herein as Exhibit 99.1 to this Current Report on Form 8-K/A are the following financial statements of Lone Star:

Х Independent Auditor' Report dated April 7, 2008;

Х Balance Sheets as of December 31, 2007 and 2006;

Х Statements of Operations and Changes in Partners' Capital for the years ended December 31, 2007 and 2006;

Х Statements of Cash Flows for the years ended December 31, 2007 and 2006; and

Х Notes to Financial Statements.

Included herein as Exhibit 99.2 to this Current Report on Form 8-K/A are the following financial statements of Lone Star:

Х Balance Sheets as of June 30, 2008 and December 31, 2007;

Х Statements of Operations and Changes in Partners' Capital for the six month periods ended June 30, 2008 and 2007;

Х Statements of Cash Flows for the six month periods ended June 30, 2008 and 2007; and

Х Notes to Unaudited Financial Statements.

(b) Pro Forma Financial Information.

Included herein as Exhibit 99.3 to this Current Report on Form 8-K/A is the following pro forma financial information:

Х Unaudited Pro Forma Condensed Combined Balance Sheet as of June 30, 2008, which is based on PVR's unaudited condensed consolidated balance sheet as of June 30, 2008 and gives effect to PVR's acquisition of Lone Star as if such acquisition had occurred on June 30, 2008;

Х Unaudited Pro Forma Condensed Combined Statement of Income for the year ended December 31, 2007, which has been derived from PVR's audited consolidated statement of income and Lone Star's audited statement of operations and changes in partners' capital for the year ended December 31, 2007 and gives effect to PVR's acquisition of Lone Star as if such acquisition occurred on January 1, 2007;

Х Unaudited Pro Forma Condensed Combined Statement of Income for the six months ended June 30, 2008, which has been derived from PVR's unaudited condensed consolidated statement of income and Lone Star's unaudited statement of operations and changes in partners' capital for the six month period ended June 30, 2008 and gives effect to PVR's acquisition of Lone Star as if such acquisition occurred on January 1, 2008; and

Х Notes to Unaudited Pro Forma Condensed Combined Financial Statements.

(d) Exhibits.

23.1    Consent of Weaver & Tidwell, L.L.P., independent registered public
        accounting firm.
99.1    Audited Financial Statements of Lone Star Gathering, L.P.
99.2    Unaudited Financial Statements of Lone Star Gathering, L.P.
99.3    Unaudited Condensed Combined Pro Forma Financial Statements of Penn
        Virginia Resource Partners, L.P.