S-8 POS

As filed with the United States Securities and Exchange Commission on May 7, 2021

Registration No. 333-150791

    Registration No. 333-166517

Registration No. 333-188352

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 (No. 333-150791)

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 (No. 333-166517)

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 (No. 333-188352)

FORM S-8

REGISTRATION STATEMENT

UNDER THE SECURITIES ACT OF 1933

EOG Resources, Inc.

(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation or organization)	47-0684736 (I.R.S. Employer Identification No.)
1111 Bagby, Sky Lobby 2 Houston, Texas (Address of Principal Executive Offices)	77002 (Zip Code)

EOG Resources, Inc. 2021 Omnibus Equity Compensation Plan

Amended and Restated EOG Resources, Inc. 2008 Omnibus Equity Compensation Plan

(Full title of the plan)

Michael P. Donaldson

Executive Vice President, General Counsel and Corporate Secretary

EOG Resources, Inc.

1111 Bagby, Sky Lobby 2

Houston, Texas 77002

(Name and address of agent for service)

713-651-7000

(Telephone number, including area code, of agent for service)

Copies to:

John Goodgame

Akin Gump Strauss Hauer & Feld LLP

1111 Louisiana Street, 44th Floor

Houston, Texas 77002

(713) 220-5800

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☒    Accelerated filer ☐    Non-accelerated filer ☐

Smaller reporting company ☐   Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

EXPLANATORY NOTE

EOG Resources, Inc. (the “Registrant”) has filed several registration statements on Form S-8 with the United States Securities and Exchange Commission (the “Commission”) to register shares of the Registrant’s common stock, par value $0.01 per share (the “Common Stock”), under the Amended and Restated EOG Resources, Inc. 2008 Omnibus Equity Compensation Plan (the “2008 Stock Plan”). Specifically, in connection with the 2008 Stock Plan, the Registrant has filed with the Commission registration statements on Form S-8 on May 9, 2008 (Registration No. 333-150791), May 4, 2010 (Registration No. 333-166517), and May 3, 2013 (Registration No. 333-188352) (collectively, the “Prior Registration Statements”).

On April 29, 2021 (the “Effective Date”), the stockholders of the Registrant approved the EOG Resources, Inc. 2021 Omnibus Equity Compensation Plan (the “2021 Stock Plan”). The 2021 Stock Plan provides for the issuance of 20,000,000 newly available shares of Common Stock (the “New Shares”). The 2021 Stock Plan also provides that, subject to certain provisions, any shares of Common Stock that are subject to outstanding awards under the 2008 Stock Plan as of the Effective Date that are subsequently canceled, forfeited, expire or are otherwise not issued or are settled in cash (the “2008 Plan Carryover Shares”) will become available for issuance pursuant to awards granted under the 2021 Stock Plan.

Accordingly, pursuant to the undertaking in Item 512(a)(1)(iii) of Regulation S-K, which requires the Registrant to disclose a material change in the plan of distribution as it was originally disclosed in the Prior Registration Statements, and Commission Compliance and Disclosure Interpretation 126.43, the Registrant is filing this Post-Effective Amendment No. 1 (this “Post-Effective Amendment”) to reflect that, as of the Effective Date, the previously registered 2008 Plan Carryover Shares may be issued under the 2021 Stock Plan, a copy of which is incorporated by reference as an exhibit hereto along with a new opinion as to the validity of the 2008 Plan Carryover Shares issuable pursuant to the 2021 Stock Plan. This Post-Effective Amendment amends and supplements the items contained in the Prior Registration Statements. All other items of the Prior Registration Statements are incorporated herein by reference without change.

The Registrant has filed a separate registration statement on Form S-8 on April 30, 2021 (Registration No. 333-255691) to register the New Shares for offer or sale pursuant to the 2021 Stock Plan, excluding the 2008 Plan Carryover Shares. No additional shares of Common Stock are being registered by this Post-Effective Amendment.

PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

In accordance with the rules and regulations of the Commission and the instructional note to Part I of Form S-8, the documents containing the information specified in Part I of Form S-8 will be sent or given to each participant in the 2021 Stock Plan, and are not being filed with, or included in, this Registration Statement. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act of 1933, as amended (the “Securities Act”).

PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.    Incorporation of Documents by Reference.

The following documents are hereby incorporated by reference in this Registration Statement; provided, however, that no information furnished under either Item 2.02 or Item 7.01 (or any exhibits related thereto under Item 9.01) of any Current Report on Form 8-K is incorporated by reference in this Registration Statement:

(a)The Registrant’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on February 25, 2021;

(b)The Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021, filed with the Commission on May 6, 2021;

(c)The Registrant’s Current Reports on Form 8-K, filed with the Commission on January 4, 2021 and May 3, 2021; and

(d)The description of the Registrant’s Common Stock, par value $0.01 per share, contained in the Registration Statement on Form 8-A of the Registrant filed with the Commission on August 29, 1989, including any amendment or report filed for the purpose of updating such description.

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All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934 (as amended) subsequent to the date of the filing hereof and prior to the filing of a post-effective amendment which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents; provided, however, that no information furnished under either Item 2.02 or Item 7.01 (or any exhibits related thereto under Item 9.01) of any Current Report on Form 8-K shall be deemed to be incorporated by reference in this Registration Statement or to be a part hereof.

Item 4.    Description of Securities.

Not applicable.

Item 5.    Interests of Named Experts and Counsel.

Not applicable.

Item 6.    Indemnification of Directors and Officers.

Section 145 of the General Corporation Law of the State of Delaware permits a corporation to include in its charter documents and in agreements between the corporation and its directors and officers provisions as to the scope of indemnification.

The Restated Certificate of Incorporation, as amended, of the Registrant (the “Corporation” therein) contains the following provisions relating to indemnification of directors and officers, namely:

“Eighth: A.(1) A director of the Corporation shall not be personally liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for any breach of the director’s duty of loyalty to the Corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the Delaware General Corporation Law, or (iv) for any transaction from which the director derived an improper personal benefit.

2. The foregoing provisions of this Article shall not eliminate or limit the liability of a director for any act or omission occurring prior to the effective date of this Restated Certificate of Incorporation. Any repeal or amendment of this Article by the stockholders of the Corporation shall be prospective only and shall not adversely affect any limitation on the personal liability of a director of the Corporation existing at the time of such repeal or amendment. In addition to the circumstances in which a director of the Corporation is not personally liable as set forth in the foregoing provisions of this Article, a director shall not be liable to the fullest extent permitted by any amendment to the Delaware General Corporation Laws enacted that further limits the liability of a director.

B.(1) Each person who was or is made a party or is threatened to be made a party to or is involved in any action, suit or proceeding, whether civil, criminal, administrative or investigative (hereinafter a “proceeding”), by reason of the fact that he or she, or a person of whom he or she is the legal representative, is or was a director or officer, of the Corporation or is or was serving at the request of the Corporation as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust or other enterprise, including service with respect to employee benefit plans, whether the basis of such proceeding is alleged action in an official capacity as a director, officer, employee or agent or in any other capacity while serving as a director, officer, employee or agent, shall be indemnified and held harmless by the Corporation to the fullest extent authorized by the Delaware General Corporation Law, as the same exists or may hereafter be amended (but, in the case of any such amendment, only to the extent that such amendment permits the Corporation to provide broader indemnification rights than said law permitted the Corporation to provide prior to such amendment), against all expense, liability and loss (including attorneys’ fees, judgments, fines, ERISA excise taxes or penalties and amounts paid or to be paid in settlement) reasonably incurred or suffered by such person in connection therewith, and such indemnification shall continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of his or her heirs, executors and administrators; provided, however, that, except as provided in paragraph (2) hereof, the Corporation shall indemnify any such person seeking indemnification in connection with a proceeding (or part thereof) initiated by such person only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation. The right to indemnification conferred in this Section shall be a contract right and shall include the right to be paid by the Corporation the expenses incurred in defending any such proceeding in advance of its final disposition; provided, however, that, if the Delaware General Corporation Law requires, the payment of such expenses incurred by a director or officer in his or her capacity as a director or officer (and not in any other capacity in which service was or is rendered by such person while a director or

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officer, including, without limitation, service to an employee benefit plan) in advance of the final disposition of the proceeding, shall be made only upon delivery to the Corporation of an undertaking, by or on behalf of such director or officer, to repay all amounts so advanced if it shall ultimately be determined that such director or officer is not entitled to be indemnified under this Article or otherwise. The Corporation may, by action of its Board of Directors, provide indemnification to employees and agents of the Corporation with the same scope and effect as the foregoing indemnification of directors and officers.

(2) If a claim under paragraph B(1) of this Article is not paid in full by the Corporation within thirty days after a written claim has been received by the Corporation, the claimant may at any time thereafter bring suit against the Corporation to recover the unpaid amount of the claim and, if successful in whole or in part, the claimant shall be entitled to be paid also the expense of prosecuting such claim. It shall be a defense to any such action (other than an action brought to enforce a claim for expenses incurred in defending any proceeding in advance of its final disposition where the required undertaking, if any is required, has been tendered to the Corporation) that the claimant has not met the standards of conduct which make it permissible under the Delaware General Corporation Law for the Corporation to indemnify the claimant for the amount claimed, but the burden of proving such defense shall be on the Corporation. Neither the failure of the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) to have made a determination prior to the commencement of such action that indemnification of the claimant is proper in the circumstances because he or she has met the applicable standard of conduct set forth in the Delaware General Corporation Law, nor an actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the claimant has not met such applicable standard of conduct, shall be a defense to the action or create a presumption that the claimant has not met the applicable standard of conduct.

3. The right to indemnification and the payment of expenses incurred in defending a proceeding in advance of its final disposition conferred in this Article shall not be exclusive of any other right which any person may have or hereafter acquire under any statute, provision of the Certificate of Incorporation, by-law, agreement, vote of stockholders or disinterested directors or otherwise.

4. The Corporation may maintain insurance, at its expense, to protect itself and any director, officer, employee or agent of the Corporation or another corporation, partnership, joint venture, trust or other enterprise against any such expense, liability or loss, whether or not the Corporation would have the power to indemnify such person against such expense, liability or loss under the Delaware General Corporation law.

5. If this article or any portion hereof shall be invalidated on any ground by any court of competent jurisdiction, then the Corporation shall nevertheless indemnify and hold harmless each director, officer, employee and agent of the Corporation, and may nevertheless indemnify and hold harmless each employee and agent of the Corporation, as to costs, charges and expenses (including attorneys’ fees), judgments, fines, and amounts paid in settlement with respect to any action, suit or proceeding, whether civil, criminal, administrative or investigative to the full extent permitted by any applicable portion of this Article that shall not have been invalidated and to the full extent permitted by applicable law.

6. For purposes of this Article, reference to the “Corporation” shall include, in addition to the Corporation, any constituent corporation (including any constituent of a constituent) absorbed in a consolidation or merger prior to (or, in the case of an entity specifically designated in a resolution of the Board of Directors, after) the adoption hereof and which, if its separate existence had continued, would have had the power and authority to indemnify its directors, officers and employees or agents, so that any person who is or was a director, officer, employee or agent of such constituent corporation, or is or was serving at the request of such constituent corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, shall stand in the same position under the provisions of this Article with respect to the resulting or surviving corporation as he would have with respect to such constituent corporation if its separate existence had continued.”

The Registrant has purchased liability insurance policies covering the directors and officers of the Registrant to provide protection, subject to policy terms and conditions, in instances when the Registrant cannot legally indemnify a director or officer and where a claim arises under the Employee Retirement Income Security Act of 1974 against a director or officer based on an alleged breach of fiduciary duty or other wrongful act.

Item 7.    Exemption from Registration Claimed.

Not applicable.

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Item 8.	Exhibits.
Exhibit Number		Description
4.1(a)		Restated Certificate of Incorporation, dated September 3, 1987 (incorporated by reference to Exhibit 3.1(a) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2008) (SEC File No. 001-09743).
4.1(b)		Certificate of Amendment of Restated Certificate of Incorporation, dated May 5, 1993 (incorporated by reference to Exhibit 4.1(b) to the Registrant’s Registration Statement on Form S-8, SEC File No. 33-52201, filed February 8, 1994).
4.1(c)		Certificate of Amendment of Restated Certificate of Incorporation, dated June 14, 1994 (incorporated by reference to Exhibit 4.1(c) to the Registrant’s Registration Statement on Form S-8, SEC File No. 33-58103, filed March 15, 1995).
4.1(d)		Certificate of Amendment of Restated Certificate of Incorporation, dated June 11, 1996 (incorporated by reference to Exhibit 3(d) to the Registrant’s Registration Statement on Form S-3, SEC File No. 333-09919, filed August 9, 1996).
4.1(e)		Certificate of Amendment of Restated Certificate of Incorporation, dated May 7, 1997 (incorporated by reference to Exhibit 3(e) to the Registrant’s Registration Statement on Form S-3, SEC File No. 333-44785, filed January 23, 1998).
4.1(f)		Certificate of Ownership and Merger Merging EOG Resources, Inc. into Enron Oil & Gas Company, dated August 26, 1999 (incorporated by reference to Exhibit 3.1(f) to the Registrant’s Annual Report on Form 10-K for the fiscal year ended December 31, 1999) (SEC File No. 001-09743).
4.1(g)		Certificate of Designations of Series E Junior Participating Preferred Stock, dated February 14, 2000 (incorporated by reference to Exhibit 2 to EOG’s Registration Statement on Form 8-A, SEC File No. 001-09743, filed February 18, 2000).
4.1(h)		Certificate of Elimination of the Fixed Rate Cumulative Perpetual Senior Preferred Stock, Series A, dated September 13, 2000 (incorporated by reference to Exhibit 3.1(j) to EOG’s Registration Statement on Form S-3, SEC File No. 333-46858, filed September 28, 2000).
4.1(i)		Certificate of Elimination of the Flexible Money Market Cumulative Preferred Stock, Series C, dated September 13, 2000 (incorporated by reference to Exhibit 3.1(k) to EOG’s Registration Statement on Form S-3, SEC File No. 333-46858, filed September 28, 2000).
4.1(j)		Certificate of Elimination of the Flexible Money Market Cumulative Preferred Stock, Series D, dated February 24, 2005 (incorporated by reference to Exhibit 3.1(k) to EOG’s Annual Report on Form 10-K for the year ended December 31, 2004) (SEC File No. 001-09743).
4.1(k)		Amended Certificate of Designations of Series E Junior Participating Preferred Stock, dated March 7, 2005 (incorporated by reference to Exhibit 3.1(m) to EOG's Annual Report on Form 10-K for the year ended December 31, 2007) (SEC File No. 001-09743).
4.1(l)		Certificate of Amendment of Restated Certificate of Incorporation, dated May 3, 2005 (incorporated by reference to Exhibit 3.1(1) to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2005) (SEC File No. 001-09743).
4.1(m)		Certificate of Elimination of Fixed Rate Cumulative Perpetual Senior Preferred Stock, Series B, dated March 6, 2008 (incorporated by reference to Exhibit 3.1 to EOG’s Current Report on Form 8-K, filed March 6, 2008) (SEC File No. 001-09743).
4.1(n)		Certificate of Amendment of Restated Certificate of Incorporation, dated April 28, 2017 (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed May 2, 2017) (SEC File No. 001-09743).
4.2		Bylaws, dated August 23, 1989, as amended and restated effective as of September 22, 2015 (incorporated by reference to Exhibit 3.1 to the Registrant’s Current Report on Form 8-K, filed September 28, 2015) (SEC File No. 001-09743).

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4.3	Specimen of Certificate evidencing EOG’s Common Stock (incorporated by reference to Exhibit 3.3 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 1999) (SEC File No. 001-09743).
5.1*	Opinion of Akin, Gump, Strauss, Hauer, & Feld LLP.
23.1*	Consent of Deloitte & Touche LLP.
23.2*	Consent of Akin, Gump, Strauss, Hauer, & Feld LLP (included in Exhibit 5.1 to this Registration Statement).
23.3*	Consent of DeGolyer and MacNaughton.
24.1*	Certain Powers of Attorney.
99.1	EOG Resources, Inc. 2021 Omnibus Equity Compensation Plan, dated effective as of April 29, 2021 (incorporated by reference to Exhibit 4.4 to the Registrant’s Registration Statement on Form S-8, filed April 30, 2021) (SEC File No. 333-255691).
99.2	Amended and Restated EOG Resources, Inc. 2008 Omnibus Equity Compensation Plan, effective as of May 2, 2013 (incorporated by reference to Exhibit 4.4 to the Registrant’s Registration Statement on Form S-8, filed May 3, 2013) (SEC File No. 333-188352).

* Exhibits filed herewith.

Item 9.    Undertakings.

The undersigned Registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in this Registration Statement; and

(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

Provided, however, that paragraphs (1)(i) and (1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

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The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant’s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan’s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

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SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Houston, State of Texas, on May 7, 2021.

EOG Resources, Inc.
(Registrant)
By:	/s/ TIMOTHY K. DRIGGERS
	Timothy K. Driggers
	Executive Vice President and Chief Financial Officer (Principal Financial Officer and Duly Authorized Officer)

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

	Signature	Title	Date
	/s/ WILLIAM R. THOMAS	Chairman of the Board, Chief Executive Officer (Principal Executive Officer) and Director	May 7, 2021
	(William R. Thomas)
	/s/ TIMOTHY K. DRIGGERS	Executive Vice President and Chief Financial Officer (Principal Financial Officer)	May 7, 2021
	(Timothy K. Driggers)
	/s/ ANN D. JANSSEN	Senior Vice President and Chief Accounting Officer (Principal Accounting Officer)	May 7, 2021
	(Ann D. Janssen)
	*	Director	May 7, 2021
	(Janet F. Clark)
	*	Director	May 7, 2021
	(Charles R. Crisp)
	*	Director	May 7, 2021
	(Robert P. Daniels)
	*	Director	May 7, 2021
	(James C. Day)
	*	Director	May 7, 2021
	(C. Christopher Gaut)
	*	Director	May 7, 2021
	(Michael T. Kerr)
	*	Director	May 7, 2021
	(Julie J. Robertson)
	*	Director	May 7, 2021
	(Donald F. Textor)
*By:	/s/ MICHAEL P. DONALDSON	Attorney-in-Fact	May 7, 2021
	(Michael P. Donaldson)
	(Attorney-in-fact for persons indicated)

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EX-5.1

EXHIBIT 5.1

Akin Gump

STRAUSS HAUER & FELD LLP

May 7, 2021

EOG Resources, Inc.

1111 Bagby Street

Sky Lobby 2

Houston, Texas 77002

Re:	EOG Resources, Inc.
	Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to EOG Resources, Inc., a Delawarecorporation (the “Company”), in connection with the Post Effective Amendment No. 1 to Registration Statement Nos. 333-150791, 333-166517 and 333-188352 on Form S-8 of the Company (the “Registration Statement”), being filed on the date hereof with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), relating to the issuance of up to 21,865,738 shares (the “Carryover Shares”) of the Company’s common stock, par value $0.01 per share (“Common Stock”), that become available for issuance under the Company’s 2021 Omnibus Equity Compensation Plan (the “2021 Stock Plan”) as awards under the Amended and Restated EOG Resources, Inc. 2008 Omnibus Equity Compensation Plan are subsequently canceled, forfeited, expire or are otherwise not issued or are settled in cash. This opinion is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Act.

We have examined originals or certified copies of such corporate records of the Company and other certificates and documents of officials of the Company, public officials and others as we have deemed appropriate for purposes of this letter. We have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted to us as originals, and the conformity to authentic original documents of all copies submitted to us as conformed, certified or reproduced copies. We have also assumed that (i) the certificates for the Carryover Shares will conform to the specimen thereof filed as an exhibit to the Registration Statement and upon issuance will have been duly countersigned by the transfer agent and duly registered by the registrar for the Common Stock or, if uncertificated, valid book-entry notations for the issuance of the Carryover Shares in uncertificated form will have been duly made in the share register of the Company,(ii) each award agreement setting forth the terms of each award granted pursuant to the 2021 Stock Plan is consistent with the 2021 Stock Plan and has been duly authorized and validly executed and delivered by the parties thereto, and (iii) at the time of each issuance of Carryover Shares, there will be sufficient shares of Common Stock authorized for issuance under the Company’s certificate of incorporation that have not otherwise been issued or reserved or committed for issuance, and (iv) the price per share paid for Carryover

EOG Resources, Inc.

May 7, 2021

Page 2

Shares issued pursuant to the 2021 Stock Plan is not less than the par value of the Carryover Shares. As to various questions of fact relevant to this letter, we have relied, without independent investigation, upon certificates of public officials and certificates of officers of the Company, all of which we assume to be true, correct and complete.

Based upon the foregoing, and subject to the assumptions, exceptions, qualifications and limitations stated herein, we are of the opinion that when the Carryover Shares have been issued and delivered upon payment therefor in accordance with the terms of the 2021 Stock Plan and applicable award agreement, the Carryover Shares will be duly authorized, validly issued, fully paid and non-assessable.

The opinions and other matters in this letter are qualified in their entirety and subject to the following:

A.We express no opinion as to the laws of any jurisdiction other than the General Corporation Law of the State of Delaware.

B.This opinion letter is limited to the matters expressly stated herein and no opinion is to be inferred or implied beyond the opinion expressly set forth herein. We undertake no, and hereby disclaim any, obligation to make any inquiry after the date hereof or to advise you of any changes in any matter set forth herein, whether based on a change in the law, a change in any fact relating to the Company or any other person or any other circumstance.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act and the rules and regulations thereunder.

Very truly yours,

/s/ AKIN, GUMP, STRAUSS, HAUER, & FELD LLP

AKIN, GUMP, STRAUSS, HAUER, & FELD LLP

EX-23.1

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos. 333-150791, 333-166517 and 333-188352 on Form S-8 of our report dated February 25, 2021, relating to the financial statements of EOG Resources, Inc. and the effectiveness of EOG Resources, Inc.’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of EOG Resources, Inc. for the year ended December 31, 2020.

/s/ Deloitte & Touche LLP

Houston, Texas

May 7, 2021

EX-23.3

EXHIBIT 23.3

DeGolyer and MacNaughton

5001 Spring Valley Road Suite 800 East

Dallas, Texas 75244

May 5, 2021

EOG Resources, Inc.

1111 Bagby, Sky Lobby 2

Houston, Texas 77002

Ladies and Gentlemen:

In connection with the Post Effective Amendments to Registration Statements on Form S-8 (the Amendments), to be filed with the United States Securities and Exchange Commission (SEC) on or about May 7, 2021 (with respect to the EOG Resources, Inc. 2021 Omnibus Equity Compensation Plan and Amended and Restated EOG Resources, Inc. 2008 Omnibus Equity Compensation Plan), we hereby consent to the inclusion in said Amendments of the references to our firm and to the opinions as described below delivered to EOG Resources, Inc. (EOG) regarding our comparison of estimates prepared by us with those provided to us by EOG of the proved oil, condensate, natural gas liquids, and gas reserves of certain selected properties in which EOG has represented it holds an interest. The opinions are contained in our reports of third party dated January 25, 2019, January 24, 2020, and January 26, 2021, with respect to the reserves estimates as of December 31, 2018, December 31, 2019, and December 31, 2020, respectively. The opinions are referred to in the section “Supplemental Information to Consolidated Financial Statements – Oil and Gas Producing Activities” in EOG’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the SEC on February 25, 2021.

Very truly yours,

/s/ DeGolyer and MacNaughton

DeGOLYER and MacNAUGHTON

Texas Registered Engineering Firm F-716

EX-24.1

EXHIBIT 24.1

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), her true and lawful attorney-in-fact and agent, for her and on her behalf and in her name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set her hand this 26th day of April 2021.

/s/ Janet F. Clark

                            Janet F. Clark

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 26th day of April 2021.

/s/ Charles R. Crisp

                            Charles R. Crisp

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 25th day of April 2021.

/s/ Robert P. Daniels

                            Robert P. Daniels

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 26th day of April 2021.

/s/ James C. Day

                            James C. Day

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 27 day of April 2021.

/s/ C. Christopher Gaut

                            C. Christopher Gaut

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 23rd day of April 2021.

/s/ Michael T. Kerr

                            Michael T. Kerr

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), her true and lawful attorney-in-fact and agent, for her and on her behalf and in her name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set her hand this 26th day of April 2021.

/s/ Julie J. Robertson

                            Julie J. Robertson

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that in connection with the filing by EOG Resources, Inc., a Delaware corporation (the “Company”), with the United States Securities and Exchange Commission (the “SEC”) of (i) a Post Effective Amendment No. 1 (the “2008 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-150791) filed with the SEC on May 9, 2008 (the “2008 Registration Statement”); (ii) a Post Effective Amendment No. 1 (the “2010 Amendment”) to the Company’s Registration Statement on Form S-8 (No. 333-166517) filed with the SEC on May 4, 2010 (the “2010 Registration Statement”); and (iii) a Post Effective Amendment No. 1 (the “2013 Amendment” and, collectively with the 2008 Amendment and the 2010 Amendment, the “Amendments”) to the Company’s Registration Statement on Form S-8 (No. 333-188352) filed with the SEC on May 3, 2013 (the “2013 Registration Statement” and, collectively with the 2008 Registration Statement and the 2010 Registration Statement, the “Registration Statements”), the undersigned director of the Company hereby constitutes and appoints Timothy K. Driggers and Michael P. Donaldson, and each of them (with full power to each of them to act alone), his true and lawful attorney-in-fact and agent, for him and on his behalf and in his name, place and stead, in any and all capacities, to sign, execute and file the Amendments with the SEC, together with any and all amendments (including post-effective amendments) or supplements to the Amendments or the Registration Statements and with all exhibits and any and all documents required to be filed with respect thereto with any regulatory authority, granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises in order to effectuate the same as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and resubstitution, hereby ratifying and confirming all the said attorneys-in-fact and agents, or either of them, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has hereto set his hand this 26th day of April 2021.

/s/ Donald F. Textor

                            Donald F. Textor