December 2, 2016

Mr. H. Roger Schwall,

Assistant Director,

Division of Corporation Finance,

Securities and Exchange Commission,

100 F Street, N.E.,

Washington, D.C. 20549.

Re:	BP p.l.c. Form 20-F for Fiscal Year Ended December 31, 2015
	File No. 001-06262

Dear Mr. Schwall:

I refer to your comment letter dated November 30, 2016 to Dr. Brian Gilvary of BP p.l.c. (the "Company") and my telephone message from Jennifer O'Brien on December 1, 2016 confirming an extension to the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review by the Company and its advisers of the responses to the Staff's comments. The Company confirms that it intends to submit its responses to the Staff's comments by December 29, 2016.

The Company appreciates your cooperation in extending the deadline for its response.

Very truly yours,

/s/ Kathryn A. Campbell

Kathryn A. Campbell

cc: Ethan Horowitz, Branch Chief

Ronald Winfrey, Petroleum Engineer

Jennifer O'Brien, Staff Accountant

(Securities and Exchange Commission)

Dr. Brian Gilvary

(BP p.l.c.)