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<SEC-DOCUMENT>0001047469-06-010801.txt : 20070118
<SEC-HEADER>0001047469-06-010801.hdr.sgml : 20070118
<ACCEPTANCE-DATETIME>20060811160205
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-06-010801
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060811

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUNCOR ENERGY INC
		CENTRAL INDEX KEY:			0000311337
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		112 4TH AVENUE SW PO BOX 38
		STREET 2:		CALGARY
		CITY:			ALBERTA CANADA
		STATE:			A0
		ZIP:			T2P 2V5
		BUSINESS PHONE:		4032698100

	MAIL ADDRESS:	
		STREET 1:		112 FOURTH AVE SW BOX 38
		STREET 2:		CALGARY
		CITY:			ALBERTA CANADA
		ZIP:			T2P 2V5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUNCOR INC
		DATE OF NAME CHANGE:	19970430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREAT CANADIAN OIL SANDS & SUN OIL CO LTD
		DATE OF NAME CHANGE:	19791129
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P><FONT SIZE=2>
August&nbsp;11, 2006 </FONT></P>

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<TD COLSPAN=2><FONT SIZE=2> Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100&nbsp;F Street, N.E.<BR>
Washington,&nbsp;D.C. 20549</FONT></TD>
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<TD WIDTH="10%"><BR><FONT SIZE=2> Attention:</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Mr.&nbsp;Gary Newberry</FONT></TD>
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<TD WIDTH="10%"><BR><FONT SIZE=2> Re:</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Suncor Energy&nbsp;Inc.<BR>
Form&nbsp;40-F for&nbsp;Fiscal Year ended December&nbsp;31, 2005<BR>
File No.&nbsp;1-12384</FONT></TD>
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<P><FONT SIZE=2>Dear
Mr.&nbsp;Newberry: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
hereby acknowledge receipt of the comment letter dated August&nbsp;8, 2006 from the staff of the Securities and Exchange Commission concerning the above captioned Annual Report on
Form&nbsp;40-F for&nbsp;the fiscal year ended December&nbsp;31,&nbsp;2005. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further
to your recent telephone discussion with Chris Cummings of Shearman&nbsp;&amp; Sterling&nbsp;LLP, this letter is to confirm Suncor's request to provide its response letter by no
later than September&nbsp;1,&nbsp;2006. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please
contact the undersigned at (403)&nbsp;269-8151 or Chris Cummings at (416)&nbsp;360-2967&nbsp;if you have any questions or require any further information in
connection with this&nbsp;letter. </FONT></P>

<P><FONT SIZE=2>Sincerely<BR></FONT>
<FONT SIZE=2><B>SUNCOR ENERGY&nbsp;INC.</B></FONT></P>

<P><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>JANICE&nbsp;B. ODEGAARD</B></FONT><FONT SIZE=2>" </FONT></P>

<P><FONT SIZE=2>Janice&nbsp;B.
Odegaard<BR>
Vice President, Associate General Counsel<BR>
cc: Christopher J. Cummings, Shearman&nbsp;&amp; Sterling&nbsp;LLP </FONT></P>

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