TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 24, 2020 Robert Peterson Senior Vice President & Chief Executive Officer Occidental Petroleum Corporation 5 Greenway Plaza Suite 110 Houston, TX 77046 Re: Occidental Petroleum Corporation Form 10-K for the fiscal year ended December 31, 2019 filed February 28, 2020 File No. 001-09210 Dear Mr. Peterson: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation