0001104659-10-048956.txt : 20110614 0001104659-10-048956.hdr.sgml : 20110614 20100917120222 ACCESSION NUMBER: 0001104659-10-048956 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100917 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUNCOR ENERGY INC CENTRAL INDEX KEY: 0000311337 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 000000000 STATE OF INCORPORATION: A0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 112 4TH AVENUE SW PO BOX 38 STREET 2: CALGARY CITY: ALBERTA CANADA STATE: A0 ZIP: T2P 2V5 BUSINESS PHONE: 4032698100 MAIL ADDRESS: STREET 1: 112 FOURTH AVE SW BOX 38 STREET 2: CALGARY CITY: ALBERTA CANADA ZIP: T2P 2V5 FORMER COMPANY: FORMER CONFORMED NAME: SUNCOR INC DATE OF NAME CHANGE: 19970430 FORMER COMPANY: FORMER CONFORMED NAME: GREAT CANADIAN OIL SANDS & SUN OIL CO LTD DATE OF NAME CHANGE: 19791129 CORRESP 1 filename1.htm

 

 

COMMERCE COURT WEST  |  SUITE 4405, P.O. BOX 247  |  TORONTO  |  ONTARIO  |  M5L 1E8

WWW.SHEARMAN.COM  |  T +1.416.360.8484  |  F +1.416.360.2958

 

September 17, 2010

 

BY EDGAR

 

H. Roger Schwall
Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C., 20549-4628

Re:                             Suncor Energy Inc.
Form 40-F for Fiscal Year Ended December 31, 2009
Filed March 5, 2010
Response Letter dated July 19, 2010
File No. 1-12384

 

Dear Mr. Schwall:

 

On behalf of our client, Suncor Energy Inc. (the “Company”), we hereby acknowledge receipt of the comment letter, dated September 7, 2010 (the “Comment Letter”), from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form 40-F.  As discussed with Sandy Eisen of the Staff, the Company intends to file its response to the Comment Letter on September 28, 2010.

 

Should you have any questions or comments regarding this letter, please contact me at 416-360-5134.

 

Very truly yours,

 

 

 

/s/ Adam M. Givertz

 

 

 

Adam M. Givertz

 

 

cc:

Sandy Eisen

 

Parker Morrill

 

Securities and Exchange Commission

 

Shawn Poirier (by email)

 

Suncor Energy Inc.

 

ABU DHABI  |  BEIJING  |  BRUSSELS  |  DÜSSELDORF  |  FRANKFURT  |  HONG KONG  |  LONDON  |  MENLO PARK  |  MUNICH
NEW YORK  |  PARIS  |  ROME  |  SAN FRANCISCO  |  SÃO PAULO  |  SHANGHAI  |  SINGAPORE  |  TOKYO  |  TORONTO  |  WASHINGTON, DC

 

SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS. COUNTRY OF PRIMARY QUALIFICATION: UNITED STATES OF AMERICA NOT QUALIFIED TO PRACTICE ONTARIO LAW.

 


 

GRAPHIC 2 g180761bei001.jpg GRAPHIC begin 644 g180761bei001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W M^/GZ_]H`"`$!```_`.UTC4;?Q!\0/$FAZ_>W27=K,!8V(N'@0P;?OIL(W,>I M)R1GBNFU'41X(\+P23"[U&.&2.`NTH,IWN%0DL>>6`)S[UHZ[JXT+0+S5I;= MYH[2%II8XV&[:HR<9X)JCJ_BA='\/6FL2V,LB7#PIY2.NY3*P5>O'5AFM+3[ MV[NGG2[TV6R,9&TO(KB0'N"I[8[U73Q#8R>*9?#H8_;HK5;HCL5+;(-?\`[!%A_H4ER;VZ2TC$;JN';.W.>W!YHTGQ%#J6J7NE2VTUGJ-DJ/+! M+@Y1L[75@2&4X(]01R*FAUZRF\2W.@AR+ZWMH[HJ?XD8LO'T*C/^\*-5UVST M>YTVWN6/FZC-I7/LHR?Y5!HVJVVN MZ+9ZK:$F"[B65`W49'0^XZ'Z53T3Q1INO7NI6-K(5O-.N&@N('X88)`<>JG' M!^HJ<:QGQ*VC&U<,+;[3YVX;2N[;C'7.:N7DLL%C<301&:6.)G2,?QL!D#\3 M7&>'+:?Q/X7T;Q!#KM^-0E,5Q.4N&$1(8>;"8ONA1\R],\=:[JN<\>:E?:1X M(U6_T[>+F&(,&1=S(NX!V`]0I8_A3-$TS2+Q=.UW1=3O)H-I8O\`;9)4N%*D M?.K,1N!P>F01BH[SQ?>Z>^GI=>'+N-]0N!;VZ_:(B2Y5F&[YN.%-7+OQ%<:= MX?U/5K[1[F`:>K2/"9$9I$5=Q92#@]QC(Y%6-*U:[U%D,NDS6L$D`FCF>5&# M9QA?E.0<'-8S^/$ALM2U"?1[Q;#3;I[:[F1T@:^NO1W[K: M26_V.[DLW$C`[G0X8C';TIOACQ1IOBS2S?:=(?DULT/V#9OE9P58.-PQ^'7-58/$%SJ5O]JTC29+JS;_5SR3+$LP_O(#D ME3V)`SVXJ]I&I2ZG:R23V%Q8S12M$\,Y4D$8Y!4D$'((-:%%G-;OCO2[R+P!X@D?7;^55T^8E'2'##8>#A`?R-5_'*L_PTTU4?8S7 M&G`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`(]_$?\`V'KS_P!"%8&G:'?Q>&]&\5^&E7^V(K-$NK0G:FH0K_`W MHX_A;\#Q4D.H#Q?HWC>XT,R"XN[%(EB8;9(YO)=3&P[,#Q77>#M3M-7\':7< MV#*(_LR1E!UB=5"LA'8J1C%1>%=;O=;T_4I[M8$DM;^XM$\E2`1$Q7<>.0/6GIJFIR>+I]/BBB>RAV>8=A#( M&C8[MV51C'\1]*KOX/T1;Z:);>=(+MVDG@2\F6*1F)+90/MY))(Q@YK7U M+0],U73X].O+1'LT*E85)11MY7&TCI@8^E27VG6NJ:5)I][$9K6=/+EC9S\Z M]P2#FJUYX=TK4M)ATF\M3-8Q%=D1E?C;]WD'/&!CFF?\(UI;6EU;/#-)%>*( MIQ).V:LZCHNG:J;:6]MEEEM'\RWEW%7B;&,JP(( MSWYY[T6.DV5D+KR(<"\;S;@,[.)'(P2TF[T-=$FL8CIBJB+; MC*JH0@J!CI@@?E1!I-DFI)J0C2:D73;-- M3?4EMHUO9(A"\X&&9`<@'UP:?>65KJ-G-9WMO'<6TRE)(I%W*P]"*Y[2O!'A M[3IP+>RD,=NP,,4UU++'&>VU'8J,=L#BK]OX7T;3M5EU.QLEM;NX8&9H':-9 M#ZL@(4GW(JUK&D6.MZ>UIJ$'G0AA(`'9"KJR^6^,;A@CG%3:CI]K MJNGS6%[%YMK.NR6,L0'4]0<'.*JZ;X?TW2IEDM(I5:*+R8P]Q)($3CA0S$#H M.GI4FEZ/8:0UR;&`Q?:I#<3_`#LV^1OO,;D\$^HJQI>F6FCV*6%A%Y-K%Q''O+!1UP,DT^WTZSL[ MJZNK>VCBGNV5YW08,C`8!/OCC-9-YX7TA;N74(;9[:ZN&'G26L\D!E/JP1@& M/N>:T=.TFQTBP-G86XA@9F=@&)+,QRS$DY))[DYJHGAW3(K.*V2&016KJT"^ F?)^[*@A=IW9&`Q'XU?M=/M;2>6:",K)*J([%RQ8(,+U/8$U__]D_ ` end