<SEC-DOCUMENT>0001193125-17-011124.txt : 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
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<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>J.E. Burgess</B><BR> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:8pt; font-family:ARIAL">Assistant Controller</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:8pt; font-family:ARIAL">Tel: 587.476.2582</P>
<P STYLE="margin-bottom:1pt; margin-top:0pt; font-size:8pt; font-family:ARIAL">Email:&nbsp;jim.burgess@exxonmobil.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">January&nbsp;17, 2017 </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Mr.&nbsp;Brad Skinner </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Senior Assistant Chief Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">U.S. Securities&nbsp;&amp; Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Washington, D.C. 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">U.S.A </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Imperial Oil Limited </B></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:ARIAL"><B>Form 10-K for the Fiscal Year Ended December&nbsp;31, 2015 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:ARIAL"><B>Filed February&nbsp;24, 2016 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:ARIAL"><B>SEC Letter
dated January&nbsp;13, 2017 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:ARIAL"><B>File No. 0-12014 </B></P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Dear
Mr.&nbsp;Skinner: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">As follow-up to the telephone conversation held with Lily Dang January&nbsp;17, 2017, in which we requested an extension for Imperial Oil Limited
to respond to the questions in your letter of January&nbsp;13, 2017, I am confirming our requested submission date of no later than February&nbsp;22, 2017. We will endeavor to provide a response earlier if possible. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">We believe the extended time will enable Imperial to adequately prepare and review the responses to your questions with management, auditors, legal counsel, and our
Board. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Please do not hesitate to contact me at 587-476-2582 if you have any questions. Thank you. </P>
<P STYLE="margin-top:36pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">Yours truly, </P> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;/s/ Jim E. Burgess&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:ARIAL; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">&nbsp;&nbsp;Jim E. Burgess</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:ARIAL">&nbsp;&nbsp;Assistant
Controller</P></TD></TR>
</TABLE> <P STYLE="margin-top:36pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL">cc: Lily Dang </P> <P STYLE="margin-top:72pt; margin-bottom:0pt; font-size:8pt; font-family:ARIAL" ALIGN="center"><B>Imperial Oil
Limited&nbsp;&nbsp;&nbsp;&nbsp;</B>505 Quarry Park Boulevard S.E.&nbsp;&nbsp;&nbsp;&nbsp;Calgary, Alberta T2C 5N1<B> </B></P>
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