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<SEC-DOCUMENT>0000891836-06-000204.txt : 20070306
<SEC-HEADER>0000891836-06-000204.hdr.sgml : 20070306
<ACCEPTANCE-DATETIME>20060616140657
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891836-06-000204
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENI SPA
		CENTRAL INDEX KEY:			0001002242
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PIAZZALE ENRICO MATTEI 1
		CITY:			ROME ITALY
		STATE:			L6
		ZIP:			00144
		BUSINESS PHONE:		011390659822449

	MAIL ADDRESS:	
		STREET 1:		PIAZZALE ENRICO MATTEI 1
		CITY:			ROME ITALY
		STATE:			L6
		ZIP:			00144
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>16&nbsp;June, 2006 </FONT></P>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Ms. Cecilia Blye, <BR>
Chief &#151; Office of Global Security Risk,<BR>
Division of Corporation Finance,<BR>
Securities and Exchange Commission, <BR>
100 F Street, N.E.,<BR>
Washington, D.C. 20549 </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Re: </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
<U>Eni SpA <BR>
Form 20-F for the Fiscal Year ended December 31, 2004 </U> <BR>
<U>Response Letter dated June 6, 2006 </U> <BR>
<U>File No. 1-14090</U> </FONT></TD>
</TR>
</TABLE>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Dear Ms. Blye, </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank
you for your facsimile dated June 6, 2006 setting forth additional comments of the Staff
of the Commission (the &#147;Staff&#148;) relating to the Form 20-F for the year ended
December 31, 2004 (the &#147;2004 Form 20-F&#148;) of Eni S.p.A (&#147;Eni&#148;) (File
No. 1-14090). </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
accordance with what we understand to be the Staff&#146;s policy with respect to requests
for confidential treatment of responses to the Staff&#146;s comment letters, we are
submitting two separate letters to the Staff&#146;s comments. This letter contains the
responses to the Staff&#146;s comment for which we do not seek confidential treatment. The
other letter being submitted contains confidential information of Eni and is therefore
submitted on a confidential basis. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
facilitate the Staff&#146;s review, we have included in this letter the caption and
comment from the Staff&#146;s comment letter in bold italicized text, and have provided
our response immediately following the comment. </FONT></P>

<PAGE>

<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>-2- </FONT></P>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B><U><I>General </I></U></B></FONT></P>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=TOP>
     <TD WIDTH=5%>&nbsp;</TD>
     <TD WIDTH=95%>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3><I><B>We
note the statements in your response regarding Eni&#146;s operating loss, capital expenditure,
and fixed assets in Iran in 2005. Please advise us the percentage of revenues,
assets, and capital expenditures associated with Eni&#146;s Iranian operations in 2004
and 2003, or confirm to us that the percentages did not differ significantly from
those included in your response regarding 2005.</B></I> </FONT>
</TD>
</TR>
</TABLE>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
2004, Eni recorded revenues of approximately euro [CONFIDENTIAL INFORMATION HAS BEEN
OMITTED AND FURNISHED SEPARATELY TO THE SEC] million for its Iranian operations,
representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE
SEC]% of the Group&#146;s total revenues and an operating income of approximately euro
[CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE SEC] million,
representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE
SEC]% of the Group&#146;s total operating income. Eni&#146;s capital expenditure in Iran
in 2004 amounted to euro [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED
SEPARATELY TO THE SEC] million, representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED
AND FURNISHED SEPARATELY TO THE SEC]% of the capital expenditure of the Exploration and
Production segment and [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY
TO THE SEC]% of total Eni capital expenditure. As of 31 December 2004, fixed assets for
property, plant and equipment held by Eni in Iran amounted to approximately euro
[CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE SEC] billion,
representing approximately [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED
SEPARATELY TO THE SEC]% of the total Group consolidated fixed assets. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
2003, Eni reported revenues of approximately euro [CONFIDENTIAL INFORMATION HAS BEEN
OMITTED AND FURNISHED SEPARATELY TO THE SEC] million for its Iranian operations,
representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE
SEC]% of the Group&#146;s total revenues and an operating income of approximately euro
[CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE SEC] million,
representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE
SEC]% of the Group&#146;s total operating income. Eni&#146;s capital expenditure in Iran
in 2003 amounted to euro [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED
SEPARATELY TO THE SEC] million, representing [CONFIDENTIAL INFORMATION HAS BEEN OMITTED
AND FURNISHED SEPARATELY TO THE SEC]% of the capital expenditure of the Exploration and
Production segment and [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED
</FONT></P>

<PAGE>

<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>-3- </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
SEPARATELY
TO THE SEC]% of total Eni capital expenditure. As of 31 December 2003, fixed assets for
property, plant and equipment held by Eni in Iran amounted to approximately euro
[CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED SEPARATELY TO THE SEC] billion,
representing approximately [CONFIDENTIAL INFORMATION HAS BEEN OMITTED AND FURNISHED
SEPARATELY TO THE SEC]% of the total Group consolidated fixed assets. </FONT></P>

     <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>***</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
are available to discuss the foregoing with you at your convenience. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you
have any questions relating to this letter, please feel free to call the undersigned at
+39-02-5982-1000 or Oderisio de Vito Piscicelli at Sullivan &amp; Cromwell LLP. </FONT></P>

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<TR VALIGN=TOP>
     <TD WIDTH=70%>&nbsp;</TD>
     <TD WIDTH=30%>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3>Very truly yours, <BR><BR>
/s/ Marco Mangiagalli </FONT>
</TD>
</TR>

<TR VALIGN=TOP>
     <TD WIDTH=70%>&nbsp;</TD>
     <TD WIDTH=30%><HR SIZE=1 NOSHADE></TD>
</TR>

<TR VALIGN=TOP>
     <TD WIDTH=70%>&nbsp;</TD>
     <TD WIDTH=30%>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3>
Marco Mangiagalli<BR>
Chief Financial Officer <BR>
Eni S.p.A. </FONT>
</TD>
</TR>
</TABLE>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=TOP>
     <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>cc:</FONT></TD>
     <TD WIDTH=95%>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3>
Roger Schwall <BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR><BR>

Pradip Bhaumik<BR>
Attorney-Advisor, Division of Corporation Finance<BR>
Securities and Exchange Commission<BR><BR>

Richard C. Morrissey<BR>
Oderisio de Vito Piscicelli<BR>
(Sullivan &amp; Cromwell LLP)
</FONT></TD>
</TR>
</TABLE>

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