LinnCo, LLC (LinnCo), owns units representing limited liability company interests (units) in its affiliate, Linn Energy, LLC (LINN Energy). As of December 31, 2014, LinnCo had no assets or operations other than those related to its interest in LINN Energy. LINN Energy is an independent oil and natural gas company. As of December 31, 2014, the Company owned approximately 39% of LINN Energy's units. LINN Energy is engaged in acquiring developing and maximizing cash flow from a growing portfolio of long-life oil and natural gas assets. The Company's properties are located in the United States, in the Rockies, the Hugoton Basin, California, east Texas and north Louisiana (TexLa), the Mid-Continent, the Permian Basin, Michigan/Illinois and south Texas. The Company's properties are located in eight operating regions in the United States: Rockies, Hugoton Basin, California, TexLa, Mid-Continent, Permian Basin, Michigan/Illinois and South Texas.