<SEC-DOCUMENT>0001104659-10-050286.txt : 20110614
<SEC-HEADER>0001104659-10-050286.hdr.sgml : 20110614
<ACCEPTANCE-DATETIME>20100928171220
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-10-050286
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100928

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="143" height="61" src="g186011bci001.jpg"></font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Suncor
  Energy Inc.</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">P.O.&nbsp;Box
  38</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">112
  - 4 Avenue S.W.</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Calgary,
  Alberta T2P 2V5</font></p>
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  <td width="74%" valign="top" style="padding:0in 0in 0in 0in;width:74.84%;">
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tel
  (403) 269-8100</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fax
  (403) 269-6218</font></p>
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</table>

<p style="margin:0in 0in .0001pt .25pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">September&nbsp;28,
2010</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">H.
Roger Schwall</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Assistant
Director</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United
States Securities and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division
of Corporation Finance</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100
F Street NE</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington,
D.C. 20549-7010</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear
Mr.&nbsp;Schwall:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="100%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:100.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><b><font size="1" style="font-size:8.5pt;font-weight:bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Suncor
  Energy Inc. (&#147;Suncor&#148;) &#151; Form&nbsp;40-F for the Fiscal Year Ended December&nbsp;31,
  2009 (the &#147;Form&nbsp;40-F&#148;)</font></b></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
response to your letter (the &#147;<b>Letter</b>&#148;) dated September&nbsp;7,
2010 to Suncor, we respond as follows.&#160;
For ease of reference, we have reproduced your comments in the Letter in
italics below, followed by our response.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Reserves
Evaluation Process and Controls, page&nbsp;27</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to comment 4 in our letter dated June&nbsp;15, 2010.&#160; Please disclose the qualifications of the
technical persons at Suncor who are primarily responsible for overseeing the
preparation of reserves estimates.</font></i></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">John
Palmer is Suncor&#146;s Internal Qualified Reserves Evaluator under National
Instrument 51-101 &#151; <i>Standards of Disclosure
for Oil and Gas Activities</i> of the Canadian Securities Administrators
(&#147;<b>NI 51-101</b>&#148;) with overall responsibility
for Suncor&#146;s reserves disclosure.&#160; Mr.&nbsp;Palmer
obtained a Bachelor of Science in Electrical Engineering from the University of
Calgary in 1977, is a registered professional engineer in the Province of
Alberta and has in excess 34 years of petroleum engineering experience of which
more than 30 years has included reserves evaluations.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For
the year ended December&nbsp;31, 2009, Paul Armitage, under the direction of
John Palmer, was the primary technical person at Suncor responsible for
overseeing the preparation of reserves for all of Suncor&#146;s properties that were
not located onshore in North America.&#160; Mr.&nbsp;Armitage
is a qualified reserves evaluator as defined in the Canadian Oil and Gas
Evaluation Handbook (&#147;<b>COGEH</b>&#148;) and
obtained a Bachelor of Science in Physics/Meteorology/Math from the University
of Reading in the United Kingdom in 1986.&#160;
Mr.&nbsp;Armitage is a chartered engineer in the United Kingdom and has
over 23 years of petroleum industry experience of which more than 21 years has
included reserves evaluations.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For
the year ended December&nbsp;31, 2009, John Hoffman was the primary technical
person at Suncor responsible for overseeing the preparation of reserves for
Suncor&#146;s North America onshore properties.&#160;
Mr.&nbsp;Hoffman is a qualified reserves evaluator as defined in COGEH
and obtained a Bachelor of Science in Mechanical Engineering from the
University of Saskatchewan in 1988.&#160; Mr.&nbsp;Hoffman
is a registered professional engineer in the Province of Alberta and has over
21 years of petroleum industry experience of which more than 13 years has
included reserves evaluations.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Summary
of Oil and Gas Reserves After Royalties, page&nbsp;31</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to prior comment 3 in our letter dated June&nbsp;15, 2010.&#160; Please expand your disclosures to provide the
following additional information or tell us how you believe your current
disclosure is sufficient</font></i><font size="2" style="font-size:10.0pt;">.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">a.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">Item
1203(b)&nbsp;of Regulations S-K requires that you disclose material changes in
proved undeveloped reserves, including PUDs converted into proved developed
reserves.&#160; Your discussion should not be
limited to PUDs converted into proved developed reserves, and combined
disclosures for proved undeveloped and proved developed reserves are
insufficient.&#160; Your response points us to
the disclosure under the heading &#147;In-Situ&#148; on page&nbsp;30 of your filing,
where you state that approximately 28 MMbbls were moved from proved undeveloped
to proved developed.&#160; We note that your
chart on page&nbsp;32 indicates that PUDs increased by 273 MMbbls, with oil and
NGL increasing by 108, SCO decreasing by 181 MMbbls, and bitumen increasing by
346 MMbbls.&#160; Expand your disclosure to
provide a greater understanding of the circumstances surrounding the increases
and decreases in PUDs not explained by the 28 MMbbls that were converted to
proved developed.</font></i></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">b.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">Discuss
investments and progress made during the year to convert proved undeveloped
reserves to proved developed reserves, including, but not limited to, capital
expenditures.&#160; See Item 1203(c)&nbsp;of
Regulation S-K.</font></i></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We
believe that the disclosure as provided in the Form&nbsp;40-F for the year
ended December&nbsp;31, 2009 was sufficient in all material respects in
relation to the concerns raised in items 2(a)-(d)&nbsp;of the Letter.&#160; The majority of the year-over-year changes to
proved undeveloped reserves (&#147;<b>PUDs</b>&#148;) relate
to two material areas that were discussed in our Annual Information Form&nbsp;for
Suncor for the year ended December&nbsp;31, 2009 included on the Form&nbsp;40-F
(the &#147;<b>AIF</b>&#148;): (1)&nbsp;the merger of Suncor
and Petro-Canada (the &#147;<b>Merger</b>&#148;) (page&nbsp;30
of the AIF); and (2)&nbsp;the reclassification of synthetic crude oil (&#147;<b>SCO</b>&#148;) reserves as bitumen reserves (page&nbsp;30 of the
AIF).&#160; The following provides additional
information, none of which we believe to be material, other than what is
already disclosed in the Form&nbsp;40-F.</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Merger of Suncor and Petro-Canada</font></b></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Of
the 752 MMbbls of proved oil reserves that were added as a result of the
Merger, approximately 238 MMbbls were PUDs.&#160;
Approximately 62% of these PUDs were associated with the MacKay River
in-situ steam assisted gravity drainage (&#147;<b>SAGD</b>&#148;)
project,&#160; 30% were associated with the
North Sea Buzzard property, 7% were associated with the Canada East Coast -
Hibernia project and the remaining amounts were associated with various
properties across Suncor&#146;s upstream operations.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_011829_5335"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Of
the 1179 Bcf of proved natural gas reserves that were added as a result of the
Merger, approximately 207 Bcf were PUDs.&#160;
Approximately 62% of these PUDs were associated with our Trinidad
properties, 33% were associated with various North America Onshore properties
and 4% were associated with the North Sea Buzzard property.</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Reclassification of SCO to Bitumen</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As
at December&nbsp;31, 2009, it was expected that approximately one third of our
future bitumen production from our oil sands in-situ SAGD projects would be
sold directly into the market instead of being upgraded by Suncor and sold as
SCO, as compared to the year ended December&nbsp;31, 2008 when we expected all
bitumen would be upgraded.&#160; In 2009,
proved reserves incurred a reduction of 22% in volume when being upgraded to
SCO.&#160; Accordingly, 222 million barrels of
SCO proved reserves (15 MMbbls of proved developed (&#147;<b>PD</b>&#148;)
and 207 MMbbls of proved undeveloped (&#147;<b>PU</b>&#148;)) were
required to be converted to 285 MMbbls of bitumen proved reserves (19 MMbbls of
PD and 266 MMbbls of PU).</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Changes by Product</font></b></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Changes to Oil and NGLs PUDs and
Development Progress</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
net increase of 108 MMbbls of proved undeveloped oil and natural gas liquids (&#147;<b>NGLs</b>&#148;) was related to the addition of conventional oil and
gas properties in North American Onshore (7 MMbbls), East Coast Canada (26
MMbbls), North Sea (69 MMbbls) and Other International (6 MMbbls) as a result
of the Merger.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
North American Onshore PUDs were associated with additional drilling potential
in properties located in the Denver Juels basin area of the United States which
were sold during 2010. &#160;The East Coast
PUDs were almost entirely associated with a Hibernia project step out
development, in which planning is well advanced and regulatory approval has
been obtained.&#160; The North Sea PUDs were
associated with infill drilling opportunities in the Buzzard field.&#160; Development is in progress with initial
requests for funds issued by Nexen, the project operator.&#160; The infill drilling program is expected to be
completed in the next few years.&#160;&#160; The
Other International PUDs were NGLs associated with the Syria Ebla gas
development project which came on stream in 2010 and which is expected to be
moved to developed reserves for the year ended December&nbsp;31, 2010.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Changes to SCO and Bitumen PUDs
and Development Progress</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
changes in SCO PUDs (decrease of 181 MMbbls) and bitumen PUDs (increase of 346
MMbbls) were associated with our in-situ SAGD oil sands projects.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">There
were no PUDs associated with our oil sands mining projects as at the year ended
December&nbsp;31, 2009 (see discussion below) in relation to SCO. &#160;At this point in time, bitumen PUDs are only
associated with our in-situ oil sands projects. </font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
in-situ SCO &#147;purchase&#148; volume shown in the table on page&nbsp;32 of the AIF is
associated with the MacKay River project, which was acquired as a result of the
Merger.&#160; </font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_011903_2897"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Approximately
148 MMbbls of the 178 MMbbls of the total proved in-situ SCO reserves were
PUDs.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
in-situ SCO and bitumen revision amounts shown in the table on page&nbsp;32 of
the AIF are comprised of two main components.&#160;
As discussed herein and in the AIF, a significant amount of the revision
came as a result of our decision to sell approximately one third of our future
SAGD bitumen production into the market instead of refining the bitumen into SCO.&#160; As most of the future production will come
from currently undeveloped areas, most of this impact is seen in our in-situ
SCO and bitumen PUDs (resulting in a decrease in PUDs for SCO of 207 MMbbls and
an increase in PUDs for bitumen of 266 MMbbls).&#160;
Technical revisions primarily related to favourable results of ongoing
development drilling and demonstrated production performance from the currently
producing well pairs which increased our confidence in ultimate recoveries in
both developed and undeveloped areas.&#160;
The impact of these revisions was to offset a portion of the negative
impact of the switch to bitumen sales resulting in a total net SCO in-situ PUD
reduction to 181 MMbbls.&#160; Similarly, the
total net increase in bitumen PUDs was 346 MMbbls as captured in the table on page&nbsp;32
of the AIF.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As
disclosed in the AIF, approximately 28 MMbbls of in-situ SCO reserves were
moved from the proved undeveloped to proved developed reserves as a result of
ongoing development work that was completed in 2009.&#160; It is expected that on average, similar
in-situ SCO plus bitumen undeveloped reserves volumes will be moved to the
developed reserves category annually as development work continues for several
years to come.&#160; Additional information on
the development activities and their time lines is provided in our response
below (1(c)).</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Changes to Natural Gas PUDs and
Development Progress</font></i></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
net increase of 314 Bcfs for natural gas PUDs for the year ended December&nbsp;31,
2009 was a result of three main components, the Merger, revisions of previous
estimates and the discovery&nbsp;&amp; extensions that resulted from activities
carried out in 2009.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Approximately
207 Bcf of proved undeveloped natural gas reserves were added as result of the
Merger.&#160; Approximately 129 Bcf of these
PUDs were associated with Other International properties in Trinidad, which
were sold in August&nbsp;of 2010.&#160;
Approximately 69 Bcf of these PUDs were associated with our North
American Onshore properties, of which a significant portion has also been sold
(including all of our upstream reserves in the United States).&#160; Approximately 9 Bcf of these PUDS were
associated with our North Sea Buzzard field.&#160;
However, this increase was offset by negative reserves revisions based
on updated production performance analysis and the impact of lower gas prices
in 2009 as compared to 2008.&#160; As a
result, there were no additional natural gas PUDs allotted to our North Sea
properties at year end.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For
North America Onshore, the net negative proved gas revisions of &#151; 50 Bcf were
associated with PUDs.&#160; This negative
revision was based on updated technical appraisals and negative price revisions
as a result of the lower prices for gas in 2009 as compared to 2008.&#160; This negative revision offset a large portion
of the PU reserves added as a result of the Merger.&#160; For the Other International properties,
natural gas PUDs had a net negative revision in 2009 as a result of PUDs moving
to PD due to </font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4<a name="PB_4_011920_3020"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">development
activities in the Trinidad properties and lower gas prices seen in 2009 as
compared to 2008.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
229 Bcf of discoveries&nbsp;&amp; extensions shown for the Other International
properties in the AIF was all PUDs associated with the Syria &#151; Ebla field
project that received approval in 2009.&#160;
This project came on stream in 2010 and the reserves will be moving to
the developed categories in 2010.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">c.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">With
regard to your response concerning Item 1203(d)&nbsp;of Regulation S-K, please
provide to us the time frame within which the in-situ proved undeveloped reserves
that have not been converted to proved develop reserves within five years will
be moved to the proved developed category.</font></i></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Suncor
has two producing in-situ projects that have PUDs, namely its Firebag and
MacKay River operations (collectively, the &#147;<b>In-Situ
Properties</b>&#148;).&#160; The proved
developed areas within the In-Situ Properties are well delineated with core
holes and have received regulatory approval.&#160;
In addition, the In-Situ Properties have ongoing developmental
activities, including construction of facilities to increase additional bitumen
handling capacity and drilling of new well pairs to ensure that there is
sufficient production capacity from the SAGD well pairs to fully utilize any
surface equipment that may exist or be installed in the future.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
relation to the MacKay River SAGD project, the tie-in of 10 existing well pairs
is currently scheduled for 2011 and it is expected that approximately 166
additional SAGD well pairs will be drilled and brought into production over the
next 18 years with production of proved reserves to extend to approximately
2034.&#160; In relation to the Firebag SAGD
project, additional bitumen handling capacity is currently being installed and
it is expected that approximately 508 SAGD well pairs will be brought onto
production over the next 24 years with production of proved reserves to extend
to approximately 2041.&#160; Reserves
associated with the well pairs for the In-Situ Properties will move from proved
undeveloped to proved developed as they are brought on to production.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">d.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
that 100% of your proved &#147;Oil Sands &#151; Mining&#148; reserves have been categorized as
proved developed.&#160; Please explain how you
have determined that all of these reserves meet the definition of proved
developed as required by Regulation S-X, Rule&nbsp;4-10(a)(6)(ii), and that
additional development costs will not be incurred to obtain access to the
reserves, such as additional costs to remove overburden.&#160; Refer also to Regulations S-X, Rule&nbsp;4-10(a)(7).</font></i></p>

<p style="margin:0in 0in .0001pt 71.0pt;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;text-indent:1.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Suncor and our external
evaluators have taken the following operational considerations into account as
the basis for classifying oil sands mining reserves as proved developed as
required by Regulation S-X, Rule&nbsp;4-10(a)&nbsp;- (6)(ii)&nbsp;and (7):</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Overburden stripping operations are
ongoing.&#160; The need to remove overburden,
and the placement location of waste material, are not considered to affect the
classification of reserves as being developed.</font></p>

<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Capital projects required to support the
existing production capacity levels are generally considered by the industry to
be sustaining in nature unless they result in material production growth.&#160; While sustaining capital may be significant
in terms of absolute level of expenditures involved, the need </font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5<a name="PB_5_011948_7748"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">for sustaining capital is not considered to affect the classification
of reserves as developed unless the level is significant in relation to the
cost to replace the installed project facilities.</font></p>

<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The need to plan to replace or relocate the
existing crushers to reduce haul distances is not considered to affect the
classification of reserves as developed.</font></p>

<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Separate pits adjacent to the current mining
area are considered to be developed if they are intended to be processed by the
existing, operational infrastructure that is located downstream of the current
crushers.</font></p>

<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Undeveloped
reserves that do not meet the above criteria are classified as either probable
undeveloped reserves (or contingent resources) as there are usually significant
regulatory and/or project owner approvals that need to be obtained.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Schedules
E, F and G</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to comment 5 in our letter dated June&nbsp;15, 2010.&#160; Please disclose in the third party
engineering reports the weighted average prices from the total company reserve
report.</font></i></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
response to your comments, we have obtained drafts of revised summary reserves
reports, which we have provided to you supplementally under separate cover.
Suncor would propose filing the revised engineering reports under the cover of Form&nbsp;6-K.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to comment 7 in our letter dated June&nbsp;15, 2010, and we
reissue the comment.&#160; We note your
reference in your response to Sproule&#146;s consent regarding your use of the report.&#160; However, statements in the Sproule report
under the heading &#147;Exclusivity&#148; suggest a limited audience and a limit on
investor reliance, including the statement in the report that &#147;[t]his report is
solely for the information for Suncor and for the information and assistance of
its independent public accountants in connection with their review of, and
report upon, the financial statements of Suncor,&#148; and the statement in the
report that the report &#147;should not be used, circulated or quoted for any other
purpose without the express written consent of the undersigned or except as
required by law.&#148; Please revise.</font></i></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Please
see the revised summary reserves report referred to in our response to comment
3 above.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;text-indent:-35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to comment 8 in our letter date June&nbsp;15, 2010.&#160;&#160; Please omit the reference to &#147;generally
accepted engineering and evaluation principals&#148; in the third party engineering
reports.</font></i></p>

<p style="margin:0in 0in .0001pt 35.0pt;text-indent:-35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Please
see the revised summary reserves report referred to in our response to comment
3 above.</font></p>

<p style="margin:0in 0in .0001pt 35.0pt;text-indent:-35.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">We note
your response to comment 9 in our letter dated June&nbsp;15, 2010.&#160; Please tell us the primary economic
assumptions used by RPS Energy.&#160; In
addition, please provide a sample of your proposed disclosure.</font></i></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6<a name="PB_6_012016_141"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:6.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Please see the revised summary reserves report
referred to in our response to comment 3 above.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">*****</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As
a result of discussions with the Alberta Securities Commission, unrelated to
the Letter or the related letter dated June&nbsp;15, 2010, we no longer intend
to seek exemptive relief to permit Suncor to report its reserves in accordance
with Subpart 1200.&#160; Accordingly, Suncor&#146;s
Annual Report on Form&nbsp;40-F for the year ended December&nbsp;31, 2010 will
report our reserves in accordance with the requirements of NI 51-101. &#160;Consequently, we expect that our future
filings with the SEC will not be subject to Subpart 1200.&#160; This decision to report our reserves in
accordance with the requirements of NI 51-101 was made prior to the receipt of
the Letter or the related letter dated June&nbsp;15, 2010.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As
requested in the Letter, we hereby confirm that:&#160; (i)&nbsp;Suncor is responsible for the
adequacy and accuracy of its disclosure; (ii)&nbsp;SEC staff comments or
changes to disclosure in response to SEC staff comments do not foreclose the
SEC from taking any action with respect to a filing; and (iii)&nbsp;Suncor may
not assert SEC staff comments as a defense in any proceeding initiated by the
SEC or any person under the federal securities laws of the United States.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Please
do not hesitate to contact the undersigned if you have any further comments or
questions.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Yours
  truly,</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUNCOR
  ENERGY INC.</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/
  Shawn P. Poirier</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Shawn
  P. Poirier</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Assistant
  Corporate Secretary</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7<a name="PB_7_012044_7608"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
