<SEC-DOCUMENT>0000950142-17-001392.txt : 20170824
<SEC-HEADER>0000950142-17-001392.hdr.sgml : 20170824
<ACCEPTANCE-DATETIME>20170726210258
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950142-17-001392
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CANADIAN NATURAL RESOURCES LTD
		CENTRAL INDEX KEY:			0001017413
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2500, 855-2 STREET SW
		CITY:			CALGARY ALBERTA CANADA
		STATE:			A0
		ZIP:			T2P 4J8
		BUSINESS PHONE:		403-517-6700

	MAIL ADDRESS:	
		STREET 1:		2500, 855-2 STREET SW
		CITY:			CALGARY ALBERTA CANADA
		STATE:			A0
		ZIP:			T2P 4J8
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="TEXT-ALIGN: center">[LETTERHEAD OF PAUL, WEISS, RIFKIND, WHARTON &amp; GARRISON LLP]<br />
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<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">WRITER'S DIRECT DIAL NUMBER</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">212-373-3078</div>

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<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">WRITER'S DIRECT FACSIMILE</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">212-492-0078</div>

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<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">WRITER'S DIRECT E-MAIL ADDRESS</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">afoley@paulweiss.com</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">July 26, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">VIA EDGAR</font><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><br />
</font><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><br />
</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">Karl Hiller</font></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Branch Chief</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">Office of Natural Resources</font><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><br />
</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">Securities and Exchange Commission</font></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Washington, D.C.&#160; 20549</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left"><font style="FONT-WEIGHT: bold; COLOR: #000000">Canadian Natural Resources Limited </font>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; COLOR: #000000; TEXT-ALIGN: left">Form 40-F for the Fiscal Year Ended December 31, 2016</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; COLOR: #000000; TEXT-ALIGN: left">Filed March 23, 2017</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; COLOR: #000000; TEXT-ALIGN: left">File No. 333-12138</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: normal; COLOR: #000000; TEXT-ALIGN: left">Dear Mr. Hiller,</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">On behalf of our client, Canadian Natural Resources Limited (the &#8220;Company&#8221;), we hereby acknowledge receipt of the comment letter dated July 24, 2017 (the &#8220;Comment Letter&#8221;) from the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission concerning the above captioned Form 40-F.&#160; On behalf of the Company, we submit this letter in response to the Comment Letter based on information and instructions received from officers of the Company.&#160; For ease of reference, we have</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">reproduced the text of the Staff&#8217;s comments in bold-face type below, followed by the Company&#8217;s responses.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left"><u>Form 40-F for the Fiscal Year Ended December 31, 2016</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left"><u>Audited Annual Financial Statements, Section B, page 1</u></div>

<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>Independent Auditor&#8217;s Report, Section b, page 3</u></font><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><br />
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<div style="COLOR: #000000; TEXT-ALIGN: left"><font style="FONT-WEIGHT: bold">We note that the report of the public accounting firm on page B-3 does not identify nor include a signature of the accounting firm in accordance with Rule 2-02 of Regulation S-X. Please obtain a revised audit report from the public accounting firm that includes these details and file the report in an amendment to your Form 40-F</font>.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt"><font style="FONT-STYLE: italic">Response</font>:&#160; The Company acknowledges the Staff&#8217;s letter, and confirms the receipt of an independent auditor&#8217;s report in respect of the Company&#8217;s consolidated financial statements, and the effectiveness of internal control over financial reporting, for the year ended December 31, 2016, from the accounting firm of PricewaterhouseCoopers LLP. The exclusion of the signature of the accounting firm from the audit report included in the above captioned 40-F represents an edgarization error. The Company will file an amendment to its Form 40-F containing an audit report that bears a signature of the accounting firm in accordance with Rule 2-02 of Regulation S-X.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">Thank you for your review of this response letter.&#160; Please direct all questions or comments regarding this letter to me at 212-373-3078.</div>

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<div>Very truly yours,</div>
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<div>/s/ Andrew J. Foley</div>
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<div>Andrew J. Foley</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Joseph Klinko

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; TEXT-INDENT: 27pt">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Kimberly L. Calder</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; TEXT-INDENT: 27pt">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Paul M. Mendes</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; TEXT-INDENT: 27pt">Canadian Natural Resources Limited</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">David A. Marshall</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; TEXT-INDENT: 27pt">Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</div>
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