Hess Corporation
1185 Avenue of the Americas
New York, NY 10036

March 7, 2008

United States Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

Re:  Hess Corporation Preliminary Proxy Materials

Ladies and Gentlemen:

     Pursuant to Rule 14a-6 under the Securities Exchange Act of 1934, as amended, I file herewith on behalf of Hess Corporation a preliminary copy of the proxy statement and form of proxy of Hess Corporation in connection with its annual stockholders meeting to be held on May 7, 2008. The approximate date on which definitive proxy materials will be sent to stockholders is March 24, 2008.

     If you have any comments on these materials, please contact the undersigned at 212-536-8599 or Kevin Keogh Esq. at White & Case LLP at 212-819-8227.

Very truly yours,

George C. Barry

Attachment