<SEC-DOCUMENT>0001104659-10-063308.txt : 20110614
<SEC-HEADER>0001104659-10-063308.hdr.sgml : 20110614
<ACCEPTANCE-DATETIME>20101217155029
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-10-063308
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20101217

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
<TEXT>


<html>
<head>

  </head>
<body lang="EN-US">
<div style="font-family:Times New Roman;">
<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"><img width="255" height="19" src="g238571bci001.jpg"></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;">COMMERCE COURT WEST&#160; |&#160; SUITE 4405, P.O.&nbsp;BOX 247&#160; | TORONTO&#160; |&#160; ONTARIO |&#160; M5L 1E8</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;">WWW.SHEARMAN.COM&#160; |&#160; T +1.416.360.8484&#160; |&#160; F +1.416.360.2958</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">December&nbsp;17, 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;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">BY EDGAR</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;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">H. Roger Schwall<br> Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, N.E.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C., 20549-4628<br><br></font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.58%;">
<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></p>  </td>
<td width="88%" valign="bottom" style="padding:0in 0in 0in 0in;width:88.08%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Suncor Energy Inc.</font></b></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form&nbsp;40-F for Fiscal Year Ended December&nbsp;31, 2009</font></b></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Filed March&nbsp;5, 2010</font></b></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response Letter dated September&nbsp;28, 2010</font></b></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">File No.&nbsp;1-12384</font></b></p>  </td>
<td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
<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 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="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;">On behalf of our client, Suncor Energy Inc. (the &#147;Company&#148;), we hereby acknowledge receipt of the comment letter, dated December&nbsp;14, 2010 (the &#147;Comment Letter&#148;), from the staff (the &#147;Staff&#148;) of the Securities and Exchange Commission concerning the above captioned Form&nbsp;40-F.&nbsp; As discussed with Parker Morrill of the Staff, because of the holiday season the Company intends to file its response to the Comment Letter on January&nbsp;14, 2011.</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;">Should you have any questions or comments regarding this letter, please contact me at 416-360-5134.</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;">Very truly yours,</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/ Adam M. Givertz</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;">Adam M. Givertz</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 style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</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; </font><font size="2" style="font-size:10.0pt;">Parker Morrill</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.85in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Securities and Exchange Commission</font></i></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Shawn Poirier (by email)</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.85in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Suncor Energy Inc.</font></i></p>
<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="1" face="Times New Roman" style="font-size:8.0pt;">ABU DHABI&#160; |&#160; BEIJING |&#160; BRUSSELS&#160; | D&#220;SSELDORF&#160; |&#160; FRANKFURT |&#160; HONG KONG&#160; | LONDON&#160; |&#160; MENLO PARK |&#160; MUNICH</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">NEW YORK&#160; |&#160; PARIS |&#160; ROME&#160; |&#160; SAN FRANCISCO&#160; |&#160; S&#195;O PAULO |&#160; SHANGHAI&#160; | SINGAPORE&#160; |&#160; TOKYO |&#160; TORONTO&#160; | WASHINGTON, DC</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="1" face="Times New Roman" style="font-size:6.0pt;">SHEARMAN&nbsp;&amp; STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS. COUNTRY OF PRIMARY QUALIFICATION: UNITED STATES OF AMERICA NOT QUALIFIED TO PRACTICE ONTARIO LAW.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105948\10-23857-1\task4401269\23857-1-bc.htm',USER='105948',CD='Dec 18 01:19 2010' -->

</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g238571bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g238571bci001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MP``+"``3`/\!`1$`_\0`'P```04!`0$!`0$```````````$"`P0%!@<("0H+
M_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$(
M(T*QP152T?`D,V)R@@D*%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%56
M5UA96F-D969G:&EJ<W1U=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI
MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W
M^/GZ_]H`"`$!```_`.UTC4K?Q!\0/$FAZ_>W4=W:S`6-B+AX%,&W[Z;""S'J
M2<XSQBNFU'41X(\+P23"[U&.&2.`NT@:4[W"H6+'GE@"<^]:6NZN-"T"\U:6
MW>:.TA::6.-ANVJ,G&>":HZOXI71_#UIK$MC-)'</"GE(Z[E,K!5ZG'5AFM+
M3KV[NGG2[TV6R,9&TO(KB0'N"I[>]5T\0V,GBF7PZK'[=%:K=$=BI;;CZC@X
M]&%,\0:__8(L/]"DN3>W26D8C=5P[9VYSVX/-&D^(H=2U2]TJ6VFL]1LE1Y8
M)<'*-G:ZL"0RG!'J".14T.O64WB6YT$.1>V]M'<E3_$C,RY'T*\_[PHU77;/
M1[G3;>Y8^;J-R+:!1U+$$Y^@`_45<OKR+3["XO9SB&WC:5S[*,G^50:+JUMK
MNBV>JVA)@NXEE0-U&1T/N.A]Q5/1/%.FZ]>ZE8VLA6\TZX:"X@?AA@D!AZJ<
M<'ZBIEU@GQ*VC&U<,+;[3YVX;2N[;C'7.:NWLLMO8W$T,1FECB9TC'\;`9`_
M$UQ?ARVG\3^%]'\00Z[?C4)3%<3E+AA#D,/-A,7W0H^9>F>.M=W7.>/=2OM(
M\$:K?Z=O%S#$&#(NYD7<`[`>H4L?PJ/1-,TB\73M=T74[R>`J6+_`&V25+A2
MI'SJS$;@<'ID$8J.\\7WM@^GI=>'+N-]0N!;VZ_:(B2Y5F&[YN.%-7+OQ%<:
M=X?U/5K[1[F`:>K2/"9$9I$50Q92#@]QC(Y%6=*U:[U%D,NDS6L$D`FCF>5&
M5LX^7Y22#@YK%?QXD-EJ6H3Z/>+8:;=/;7<R,CF,H1N?:#DJ,@Y'..U;.OZ_
M#H/ANYUPPO<VUO%YS+$1N9/49X-:5O*TUM'*T?ELZABA.<9[9K,T#7UUY+]U
MM)+?[%=R6;^8P.YT.&(QV]*;X8\4:;XLTLWVG2'Y',<T+\/$X[,/U![BIK+6
M1=ZOJ>GM;-#]@V;Y6<%6#C<,?AUS56#Q!=:E!]JTC29+NS;_`%<\DRQ+,/[R
M`Y)4]B0,]N.:O:1J4NIVLDD]A<6,T4K1/#.5)!&.05)!!R"#6A17(^+/".E>
M-],2ZBF^S:C;%FLM2@.V2%U..O=<CD>U<QJNJWVO?`[3M0U!ME[<368DD0#Y
MB+E%#CMS@-Z<UN^.]+O8O`'B"1]=OI573YB4>.$!AL/!P@/Y&J_CE6?X:::J
M-L9KC3@&QG!\V/G%=?9QW5A'=/J.J"Z0?O%9HEC\M`.<[>O0G->;WS:I8V>F
M>.YK:!(HK\WEPXE8R_8Y\1[2NW'RIY3=?X*Z?X@-(T'ALVS1F5M<MO++Y*YP
MW7':D\/W6/'6LP:S%'!KLD48MRA/ESVBYVF,GDD,S;AV)';%86O1S6NO:QXQ
MLHV>?0[^*.94&3+:>1'YR>^-^\>Z4>*+B/58+3Q9&XDL[35K**QD'0Q><JR2
M#_>9L?1!ZUU?BR6XN7TS1K-(I)[RX$LB2L57R8B';)`)`)V+T_BK,\#R7&DZ
MUKOAB]2*)XIO[0M$C<LOD3$DA20#A9`XZ=Q5!?#EQJMI<:QHLZ6GB'3M3O!;
M3,/DF3SF)AE]4;]#R*N>%_$$7B/QC).T#VE_;:;Y%[92_?MY1+DJ?4'J".".
M:M?$G5I=)\.VC"5X+2YU&WMKVX0[3%;L_P`YSVR/ESVW5E:C8W'PZO)]?T.#
MS_#-Q^\U+38B,P'',\(Z=/O+WZ_38^'DL5[HU[JMM?/=6>H7TL]LC2E_(BX5
M4Y)VGC<5[%L5U%Q-!$$2=E`F?RE#=&)!X_0UYU!H/_"#?$K2XM!=H]'UXSK=
M:;G*0R(F_P`U!_".@/U^F-KQO_R&?!O_`&&U_P#1,M7_`!_Q\//$?_8-N/\`
MT6:D\-6M_;V%F]SJAN8'LXPD+0HA0[1SD=>*X-VU+_A'O&(2VCN=)?6[E+Z.
M+/VC[.=HE*#H3MSQZ9[XKI/'ES9WGP@UBYT^6.2RDTXM"\9RI3`QC\*["V8?
M98.1\R+CWXKE?A__`,>_B/\`[#UY_P"A"N?T[0[^'PWHWBSPRJ_VO%9HEU:$
M[4U&%?X&]''\+?@>*DAU`>+]&\;W&AF3[1=V*1+$PVR1S>2ZF-AV8'BNO\':
MG::OX.TNYL&41_9DC*#K$ZJ%9".Q4C&/:H?"NMWVMZ?J4]VL"26M_<6B>4I`
M(B8KN.2>3C.*+;6[V;1?#=XWDB747B$X"'`#1LYV\\<@=<T]-5U.3Q=/I\44
M3V4.SS#L(9`T;'=NSC[RJ,8_B/I59_!^BK?31+;W"07;M)/`EY,L4C-DME`^
MWDDDC&#FM?4M"TS5=.CTV\M$>R0J5A4E%&WE<;2.F!CZ5+?:=::II4FGWL1F
MM9T\N6-G;YU[@D'-5;WP[I6I:1#I5Y;&6QB*E(C*XQM^[R#GC`QSVIG_``C6
MEM:7=L\4TD5XHBG$EU*Y=!GY<EB0.3P/6K\NFVEUI+Z9/`LEG)"8'B8DAD(P
M0>_2J$OAK29K&QLY+9F@T^02VJF9_P!TR<*0=V>.V:LZEHNG:J;66]MEEFM'
M\RWE#%7B;&,JP((SWYY[TMCI-E9"Z\B'`O&\VX#.SB1R,$G)/4`#\*9<^'M)
MN]"71)K&(Z:JHBVXRJJ$(*@8Z8('Y4L&DV2:DFI"-S>+$;<2M*[$1\';@G'4
M`_A2W.C6$^K6^K26_P#I]NABCG5V4A"<E3@X(SV-.TS2[/2DF2RB,:S2&>0%
MV;=(QRS<D\DU*NFV2:G)J26T:WLD0A><##,@.0#ZX)I][96NHV4UG>V\=Q;3
M*4DBD7<K#T(KG=*\$>'M/G`@LI#';N##%-=2RQQGMM1V*C';`XJ_;^%]&T[5
M9=3L;(6MW<,#,T#M&LA]60$*3[D5;UG2+'6]/:TU"#S80PD`#LA5U.58,I!!
M![@U4T;1+"SD-]'%))=LGE>?/,\SA,YVAG)('L*LZGHUAJLUK->P&62S?SK=
MO,9?+?&-PP1SBIM2T^UU73IK"]B\VUG79+&6(#J>H.#G%5--\/Z;I<RR6D4J
MM%%Y,8>XDD")QPH9B!T'3TJ32]'L-(>Y-C`8OM4AN)_G9M\C?>8Y)Y-4SX1T
M(6%UI:V"KI]XQ>:V21UC8DY.%!P,GL,58L/#^G:=<)-;QS;X8S''YES)($4X
MR`&8@=!3M.T33])BNTL8&A6Z=IYL2N=\C?>;D\$^HJQI>F6FCV*6%A%Y-K%Q
M''O+!1UP,DTZVTVSL[NZNK>VCBGNV5YW08,C`8!/OCC-9-YX7TA;R6_AMGMK
MJX;]]):SR0>:?5@C`,?<\UI:=I-CI%@UI86XA@9F=@&)+,QRS$DY))[DYJFG
MAW3(K**V2&016KJT"_:)/W94$+M.[(P&(_&K]KI]K:3RS0QE9)51'8N6+!!A
&>I[`FO_9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
