0001104659-10-035611.txt : 20110614 0001104659-10-035611.hdr.sgml : 20110614 20100625161227 ACCESSION NUMBER: 0001104659-10-035611 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100625 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUNCOR ENERGY INC CENTRAL INDEX KEY: 0000311337 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 000000000 STATE OF INCORPORATION: A0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 112 4TH AVENUE SW PO BOX 38 STREET 2: CALGARY CITY: ALBERTA CANADA STATE: A0 ZIP: T2P 2V5 BUSINESS PHONE: 4032698100 MAIL ADDRESS: STREET 1: 112 FOURTH AVE SW BOX 38 STREET 2: CALGARY CITY: ALBERTA CANADA ZIP: T2P 2V5 FORMER COMPANY: FORMER CONFORMED NAME: SUNCOR INC DATE OF NAME CHANGE: 19970430 FORMER COMPANY: FORMER CONFORMED NAME: GREAT CANADIAN OIL SANDS & SUN OIL CO LTD DATE OF NAME CHANGE: 19791129 CORRESP 1 filename1.htm

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WWW.SHEARMAN.COM | T +1.416.360.8484 | F +1.416.360.2958

June 25, 2010

BY EDGAR

H. Roger Schwall
Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C., 20549-4628

Re: Suncor Energy Inc.

Form 40-F for Fiscal Year Ended December 31, 2009

Filed March 5, 2010

File No. 1-12384

Dear Mr. Schwall:

On behalf of our client, Suncor Energy Inc. (the “Company”), we hereby acknowledge receipt of the comment letter, dated June 15, 2010 (the “Comment Letter”), from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form 40-F. As discussed with Parker Morrill of the Staff, given that the Comment Letter largely relates to newly implemented reserve disclosure requirements, the Company intends to file its response to the Comment Letter on July 19, 2010.

Should you have any questions or comments regarding this letter, please contact me at 416-360-5134.

Very truly yours,

/s/ Adam M. Givertz

Adam M. Givertz

cc: Parker Morrill

Securities and Exchange Commission

Shawn Poirier (by email)

Suncor Energy Inc.

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