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<SEC-DOCUMENT>0000891836-07-000290.txt : 20080404
<SEC-HEADER>0000891836-07-000290.hdr.sgml : 20080404
<ACCEPTANCE-DATETIME>20070914122416
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891836-07-000290
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070914

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>SEC COMMENT LETTER
</TITLE>
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     <TD WIDTH=65%>&nbsp;</TD>
     <TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>September 14, 2007</FONT></TD>
</TR>
</TABLE>
<BR><BR><BR>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mr. H. Roger Schwall,<BR>
Assistant Director,<BR>
Division of Corporation Finance,<BR>
Securities and Exchange Commission,<BR>
100 F Street, N.E.,<BR>
Washington, D.C. 20549-7010 </FONT></P>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
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     <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Re:</FONT></TD>
     <TD WIDTH=2%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=93%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Eni Spa<BR>
Form 20-F for the Fiscal Year ended December 31, 2006<BR>
Filed June 20, 2007<BR>
File No. 1-14090</U></FONT></TD>
</TR>
</TABLE>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Mr. Schwall, </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank
you for your facsimile dated September 11, 2007 setting forth comments of the Staff of the
Commission (the &#147;Staff&#148;) relating to the annual report on Form 20-F for the year
ended December 31, 2006 filed June 20, 2007 of Eni S.p.A (File No. 1-14090). </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
are in the process of preparing our response to your comments. However, we will be unable
to respond to your letter within ten business days as requested in the letter, due to the
time and coordination required to collect and analyze the relevant information to respond
to the comments in full. Our financial reporting and accounting resources will also be
engaged, over the next few weeks, in the preparation of our report on the first half of
2007 and of our third quarter interim report for the period ending September 30, 2007,
which increases the pressure on our staffing. Accordingly, we currently anticipate that we
will be in a position to submit a response to the Staff&#146;s comments within 30 business
days. We appreciate your understanding on this matter. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have any questions relating to this matter, please feel free to call the undersigned
at +39-02-5982-1000 or Richard Morrissey or Oderisio de Vito Piscicelli at Sullivan &amp;
Cromwell LLP at +44-207-959-8900. </FONT></P>

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     <TD WIDTH=65%>&nbsp;</TD>
     <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Very truly yours,<BR><BR>
<U>/s/ Andrea Simoni</U> <BR>
Andrea Simoni<BR>
<I>Accounting and Financial Statements<BR>
Senior Vice President </I><BR>
Eni S.p.A. </FONT> </TD></TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
     <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>cc:</FONT></TD>
     <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Lily Dang<BR>
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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