<SEC-DOCUMENT>0001104659-22-092591.txt : 20220930
<SEC-HEADER>0001104659-22-092591.hdr.sgml : 20220930
<ACCEPTANCE-DATETIME>20220818164939
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-092591
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220818

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONOCOPHILLIPS
		CENTRAL INDEX KEY:			0001163165
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				010562944
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		925 N. ELDRIDGE PARKWAY
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77079
		BUSINESS PHONE:		281-293-1000

	MAIL ADDRESS:	
		STREET 1:		SHIPPING & RECEIVING CENTER
		STREET 2:		16930 PARK ROW DR.
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77084

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORVETTEPORSCHE CORP
		DATE OF NAME CHANGE:	20011204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONOCOPHILLIPS CO
		CENTRAL INDEX KEY:			0000078214
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				730400345
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		925 N. ELDRIDGE PARKWAY
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77079
		BUSINESS PHONE:		9186616600

	MAIL ADDRESS:	
		STREET 1:		SHIPPING & RECEIVING CENTER
		STREET 2:		16930 PARK ROW DR.
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77084

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHILLIPS PETROLEUM CO
		DATE OF NAME CHANGE:	19920703
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[Letterhead of ConocoPhillips]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August&nbsp;18, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">Re:</TD><TD>ConocoPhillips and ConocoPhillips Company<BR>
Registration Statement on Form&nbsp;S-4<BR>
Filed on August&nbsp;18, 2022</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Reference is made to the above-referenced Registration
Statement on Form&nbsp;S-4 (the &ldquo;<U>Registration Statement</U>&rdquo;), filed by ConocoPhillips Company (the &ldquo;Company&rdquo;)
and ConocoPhillips (the &ldquo;Guarantor&rdquo;) with the U.S. Securities and Exchange Commission under the U.S. Securities Act of 1933,
as amended (the &ldquo;<U>Act</U>&rdquo;). The Registration Statement registers $1,770,231,000 and $784,636,000 aggregate principal amount
of the Company&rsquo;s 4.025% Senior Notes due 2062 and 3.758% Senior Notes due 2042, respectively, each of which is guaranteed by the
Guarantor (collectively, the &ldquo;<U>Registered Notes</U>&rdquo;), to be exchanged for an equal aggregate principal amount of the respective
series of the Company&rsquo;s unregistered 4.025% Senior Notes due 2062 and 3.758% Senior Notes due 2042, each of which is guaranteed
by the Guarantor (collectively, the &ldquo;<U>Restricted Notes</U>&rdquo;) (such exchange offers, the &ldquo;<U>Exchange Offers</U>&rdquo;).
The Company is registering the Exchange Offers in reliance on the position of the staff of the U.S. Securities and Exchange Commission
(the &ldquo;<U>Staff</U>&rdquo;) enunciated in <I>Exxon Capital Holdings Corporation </I>(April&nbsp;13, 1989), <I>Morgan Stanley&nbsp;&amp;
Co. Incorporated </I>(June&nbsp;5, 1991) and <I>Shearman&nbsp;&amp; Sterling </I>(July&nbsp;2, 1993).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This will confirm that neither the Company nor
the Guarantor has entered into any arrangement or understanding with any person to distribute the Registered Notes and, to the best of
the Company&rsquo;s and the Guarantor&rsquo;s information and belief, each person participating in the Exchange Offers is acquiring the
Registered Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution
of the Registered Notes.&nbsp; In this regard, the Company and the Guarantor will make each person participating in the Exchange Offers
aware (through the Exchange Offer prospectus) that if the Exchange Offers are being registered for the purpose of secondary resales, any
securityholder using the Exchange Offers to participate in a distribution of the Registered Notes (1)&nbsp;could not rely on the Staff
position enunciated in&nbsp;<I>Exxon Capital Holdings Corporation&nbsp;</I>(April&nbsp;13, 1989) or similar letters and (2)&nbsp;must
comply with registration and prospectus delivery requirements of the Act in connection with any sale or transfer of the Registered Notes,
unless the sale or transfer is made pursuant to an exemption from those requirements.&nbsp; Each of the Company and the Guarantor acknowledges
that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder
information required by Item 507 of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In addition, the Company and the Guarantor will
(i)&nbsp;make each person participating in the Exchange Offers aware (through the Exchange Offer prospectus) that any broker-dealer who
holds Restricted Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives
Registered Notes in exchange for such Restricted Notes pursuant to the Exchange Offers, may be a statutory underwriter and must deliver
a prospectus meeting the requirements of the Act in connection with any resale of such Restricted Notes and (ii)&nbsp;include in the transmittal
letter to be submitted to the Exchange Agent by an exchange offeree in order to participate in the Exchange Offers a provision to the
following effect:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">If the undersigned or any beneficial owner is a broker-dealer,
the undersigned and such beneficial owner: (1)&nbsp;represents that it is participating in the Exchange Offers for its own account and
is exchanging Restricted Notes that were acquired by it as a result of market-making or other trading activities, (2)&nbsp;confirms that
it has not entered into any arrangement or understanding with any person to distribute the Restricted Notes and (3)&nbsp;acknowledges
that it will deliver a prospectus meeting the requirements of the Act in connection with any resale of such Restricted Notes&#894; however,
by so acknowledging and by delivering a prospectus, such broker-dealer will not be deemed to admit that it is an underwriter within the
meaning of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See <I>Shearman&nbsp;&amp; Sterling</I> (July&nbsp;2, 1993).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[Signature Page&nbsp;Follows]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CONOCOPHILLIPS</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; width: 45%">/s/ Andrew M. O'Brien</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font-size: 10pt">Andrew M. O'Brien</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font-size: 10pt">Vice President and Treasurer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CONOCOPHILLIPS COMPANY</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">/s/ Andrew M. O'Brien</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font-size: 10pt">Andrew M. O'Brien</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font-size: 10pt">Vice President and Treasurer</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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