Whiting USA Trust I (NYSE: WHX) announced the second Trust distribution in 2011, which relates to net profits generated during the first quarterly payment period of 2011.

Unitholders of record on May 20, 2011 will receive a distribution amounting to $10,103,152 or $0.728739 per unit, which is payable on or before May 31, 2011.

Volumes, price and net profits for the payment period were:

Sales Volumes:   Oil (Bbls) 185,376 Natural Gas (Mcf)   750,545   Total (BOE)   310,467   Average Sales Prices: Oil (per Bbl) $ 79.25 Natural Gas (per Mcf) $ 4.16 Gross Proceeds: Oil Sales $ 14,690,169 Natural Gas Sales   3,124,601   Total Gross Proceeds $ 17,814,770   Costs: Lease Operating Expenses $ 6,417,254 Production Taxes 1,278,228 Realized Gains on Hedge Settlements   (1,339,127 ) Total Costs $ 6,356,355     Net Profits $ 11,458,415 Percentage allocable to Trust’s Net Profits Interest   90 %   Total cash available for the Trust $ 10,312,573 Provision for estimated Trust expenses (150,000 ) Montana state income taxes withheld   (59,421 ) Net cash proceeds available for distribution $ 10,103,152   Trust units outstanding   13,863,889   Cash distribution per Trust unit $ 0.728739    

This press release contains forward-looking statements, including all statements made in this press release other than statements of historical fact. No assurances can be given that such statements will prove to be correct. The announced distributable amount is based, in part, on the amount of cash received or expected to be received by the Trust from Whiting Petroleum Corporation pursuant to the net profits interest with respect to the relevant quarterly period. Any differences in actual cash receipts by the Trust could affect this distributable amount. Other important factors that could cause actual results to differ materially include expenses of the Trust, fluctuations in oil and natural gas prices, uncertainty of estimates of oil and natural gas reserves and production, risks inherent in operation and production of oil and gas properties and future production costs. Statements made in this press release are qualified by the cautionary statements made in this press release. The Trustee does not intend, and assumes no obligation, to update any of the statements included in this press release.