Chevron Texaco Corporation

May 23, 2002

Mr. Jonathan G. Katz
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Proposed Rule: Acceleration of Periodic Report Filing Dates
and Disclosure Concerning Website Access to Reports û File No. S7-08-02

Dear Mr. Katz:

Thank you for the opportunity to comment on the subject proposal. ChevronTexaco fully supports the Commission's efforts to improve financial reporting and disclosures. However, for the reasons explained below, we strongly urge against shortening the filing period for Form 10-K to 60 days following a registrant's year-end and for Form 10-Q to 30 days following the end of interim periods.

Our responses to specific questions related to the filing due dates are as follows: