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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.

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