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<SEC-DOCUMENT>0000909567-07-000050.txt : 20070730
<SEC-HEADER>0000909567-07-000050.hdr.sgml : 20070730
<ACCEPTANCE-DATETIME>20070111172235
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000909567-07-000050
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMPERIAL OIL LTD
		CENTRAL INDEX KEY:			0000049938
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				980017682
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		237 FOURTH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 3M9
		BUSINESS PHONE:		1-800-567-3776

	MAIL ADDRESS:	
		STREET 1:		237 FOURTH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 3M9
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Imperial Oil</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT face="Helvetica,Arial,sans-serif"><B>Imperial Oil Limited</B><BR>
237 Fourth Avenue SW<BR>
P.O. Box 2480, Station M<BR>
Calgary, AB T2P 3M9</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Helvetica,Arial,sans-serif">D. Christopher Jeans<BR>
Assistant Controller<BR>
Upstream &#038; Corporate</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Helvetica,Arial,sans-serif">Tel. (403)&nbsp;237-4515<BR>
Fax (403)&nbsp;237-2879</FONT></TD>
</TR>
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</TABLE>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">January&nbsp;11, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ms.&nbsp;Jill S. Davis<BR>
Branch Chief<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.W., Stop 7010<BR>
Washington, D.C. 20549<BR>
U.S.A.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Fax. No. (202)&nbsp;772-9368
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Davis:
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><U>SEC Letter to Imperial Oil Limited dated December&nbsp;29th, 2006 &#151; File No.&nbsp;0-12014</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 15pt">Thank you for the opportunity to discuss the above letter with Paul Smith and me.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt">During our discussion we proposed meeting with you to review our responses and the supplemental
information. After further discussion with Mr.&nbsp;Schuler and discussion internally, we believe the
most efficient way to respond is to first submit our responses to you along with the requested
supplemental information. If there are any required clarifications after you have completed your
review we can discuss and/or meet at your convenience.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt">Given the amount of material requested, our request is to provide a response to all questions by
March 9th, 2007. This will enable enough time to respond to your questions and to collect and/or
provide updates to the information requested.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt">As discussed, in our initial review of your comments, and based on the agreement reached with the
SEC in 2000, we feel our current disclosure is in accordance with Industry Guide 7, however, we
will review your comments carefully and provide updates to our Form 10-K for 2006 as appropriate to
provide clarity. We also believe that the information provided by ExxonMobil in 1999 and 2000
covered a significant amount of the supplementary information requested and is still valid;
however, we will review your request and provide updates or additions to the information as
required.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt">Thank you very much.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Yours truly,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 30pt; margin-left: 50%">/s/&nbsp;&nbsp;Chris Jeans

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

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