<SEC-DOCUMENT>0000821189-21-000091.txt : 20220324
<SEC-HEADER>0000821189-21-000091.hdr.sgml : 20220324
<ACCEPTANCE-DATETIME>20211105112335
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821189-21-000091
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EOG RESOURCES INC
		CENTRAL INDEX KEY:			0000821189
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				470684736
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1111 BAGBY, SKY LOBBY 2
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77002
		BUSINESS PHONE:		7136517000

	MAIL ADDRESS:	
		STREET 1:		1111 BAGBY, SKY LOBBY 2
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENRON OIL & GAS CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="i395151e690884f6d81bed044d339d484_38"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt"><img alt="image_0.jpg" src="image_0.jpg" style="height:81px;margin-bottom:5pt;vertical-align:text-bottom;width:330px"></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">November 5, 2021</font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-style:italic;font-weight:700;line-height:115%">Via EDGAR </font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Washington, D.C.  20549</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:32.532%"><tr><td style="width:1.0%"></td><td style="width:33.875%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:63.925%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Attention&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Mr. Ethan Horowitz</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Ms. Wei Lu</font></td></tr></table></div><div><font><br></font></div><div style="text-indent:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:89.423%"><tr><td style="width:1.0%"></td><td style="width:4.455%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:93.345%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Re&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">EOG Resources, Inc.</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Form 10-K for the Fiscal Year Ended December 31, 2020 - Filed February 25, 2021</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Response Letter dated October 6, 2021</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">File No. 001-09743</font></td></tr></table></div><div><font><br></font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Ladies and Gentlemen&#58;</font></div><div style="margin-bottom:6pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">On behalf of EOG Resources, Inc. (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-style:italic;font-weight:700;line-height:115%">Company</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">&#8221;) and as a follow-up to the Company&#8217;s discussion yesterday with Ms. Wei Lu of the staff (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-style:italic;font-weight:700;line-height:115%">Staff</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">&#8221;) of the United States Securities and Exchange Commission regarding the letter from the Staff to the Company, dated October 29, 2021 with respect to the above-referenced filing and response letter of the Company (which was sent in response to the comments of the Staff with respect to the above-referenced filing and set forth in the letter from the Staff to the Company dated September 9, 2021), I hereby confirm that the Company will respond to the Staff&#8217;s comments set forth in such letter on or before November 30, 2021.  </font></div><div style="margin-bottom:6pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">If you have any questions regarding the foregoing, please contact me at 713-651-6260, Tim Driggers, the Company&#8217;s Executive Vice President and Chief Financial Officer, at 713-651-6946, or Amos Oelking, the Company&#8217;s Senior Counsel, at 713-651-7146.</font></div><div style="text-indent:36pt"><font><br></font></div><div style="margin-bottom:12pt;padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Sincerely,</font></div><div style="margin-bottom:12pt;padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">&#47;s&#47; Michael P. Donaldson</font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Michael P. Donaldson</font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:115%">Executive Vice President, General Counsel and</font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:120%">Corporate Secretary </font></div><div style="padding-right:-9.35pt"><font><br></font></div><div style="padding-right:-9.35pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:30.448%"><tr><td style="width:1.0%"></td><td style="width:13.110%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:84.690%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">cc&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Mr. Timothy K. Driggers</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Ms. Ann D. Janssen</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11.5pt;font-weight:400;line-height:100%">Mr. Gary Y. Peng</font></td></tr></table></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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