|
200 Peach Street (71730) | |
| P O Box 7000 | ||
| El Dorado, AR 71731-7000 | ||
| (870) 862-6411 | ||
| FAX (870) 864-6371 | ||
|
December 22, 2010 |
Securities and Exchange Commission
Mr. H. Roger Schwall, Assistant Director
Division of Corporation Finance
100 F Street NE – Mail Stop 4628
Washington, D.C. 20549-4628
| Re: | Murphy Oil Corporation | |
| Form 10-K for the Fiscal Year Ended December 31, 2009 | ||
| Filed February 26, 2010 | ||
| Response Letter Dated December 16, 2010 | ||
| File No. 1-08590 |
Dear Mr. Schwall:
In reference to your SEC inquiry letter to Murphy Oil Corporation dated December 16, 2010, and as discussed with Mr. Douglas Brown, Murphy Oil requests an extension until January 14, 2011 to provide its reply. Certain key staff members are unavailable during late December due to the holiday season. Thank you for your consideration of this matter.
| Sincerely, |
| /s/ John W. Eckart |
| John W. Eckart |
| Vice President and Controller |
JWE/mt
