SEC Comment Letter for CONOCOPHILLIPS (COP) (CIK 0001163165) (COP) — Sep 14, 2011
CONOCOPHILLIPS (COP) (CIK 0001163165)
Date: Sept. 14, 2011 · CIK: 0001163165 · Accession: 0000000000-11-054772
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File numbers found in text: 001-32395
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September 13, 2011 Via E-mail Mr. Jeff W. Sheets Chief Financial Officer ConocoPhillips 600 North Dairy Ashford Houston, TX 77079 Re: ConocoPhillips Form 10-K for Fiscal Year ended December 31, 2010 Filed February 23, 2011 File No. 001-32395 Dear Mr. Sheets: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief