SEC Comment Letter for CONOCOPHILLIPS (COP) (CIK 0001163165) (COP) — Jan 10, 2013
CONOCOPHILLIPS (COP) (CIK 0001163165)
Date: Jan. 10, 2013 · CIK: 0001163165 · Accession: 0000000000-13-001689
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January 10, 2013
Via E -mail
Mr. Jeff W. Sheets
Chief Financial Officer
ConocoPhillips
600 North Dairy Ashford
Houston, TX 77079
Re: ConocoPhillips
Form 10 -K for the Fiscal Year ended December 31, 2011
Filed February 21, 2012
File No. 1-32395
Dear M r. Sheets :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
H. Roger Schwall
Assistant Director