<SEC-DOCUMENT>0001193125-17-011124-index.html : 20170526
<SEC-HEADER>0001193125-17-011124.hdr.sgml : 20170526
<ACCEPTANCE-DATETIME>20170117162201
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-011124
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170117

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:		505 QUARRY PARK BOULEVARD S.E.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2C 5N1
		BUSINESS PHONE:		1-800-567-3776

	MAIL ADDRESS:	
		STREET 1:		505 QUARRY PARK BOULEVARD S.E.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2C 5N1
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g329421g91c37.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g329421g91c37.jpg

</DOCUMENT>
</SEC-DOCUMENT>