TEXT-EXTRACT 2 filename2.txt September 11, 2019 Roger W. Jenkins President and Chief Executive Officer Murphy Oil Corporation 300 Peach Street El Dorado, AR 71731-7000 Re: Murphy Oil Corporation Form 10-K for the Fiscal Year ended December 31, 2018 Filed February 27, 2019 Form 8-K Filed August 8, 2019 File No. 001-08590 Dear Mr. Jenkins: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Natural Resources cc: Walter K. Compton