SEC Comment Letter for CONOCOPHILLIPS (COP) (CIK 0001163165) (COP) — Sep 11, 2014
CONOCOPHILLIPS (COP) (CIK 0001163165)
Date: Sept. 11, 2014 · CIK: 0001163165 · Accession: 0000000000-14-045727
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September 11, 2014 Via E -mail 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, 2013 Filed February 2 5, 2014 File No. 1 -32395 Dear Mr. Sheets : We have completed our review of your filings. 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 filings 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 r esponsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director