July 28, 2005

Mr. Peter Voser
Chief Financial Officer
Royal Dutch Shell PLC
Carel van Bylandtlaan 30
2596 HR The Hague
The Netherlands

Re:	Royal Dutch Shell PLC
		Registration Statement on Form F-3
      Filed July 20, 2005
	File No. 333-126726

	Annual Report on Form 20-F for the year ended December 31,
2004
	Filed March 30, 2005
	File Nos. 1-3788, 1-4039

Dear Mr. Voser:

      We have limited our review of the above filings to only the
areas upon which we have issued comments.  Where indicated, we
think
you should revise your documents in response to these comments.
If
you disagree, we will consider your explanation as to why our
comment
is inapplicable or a revision is unnecessary.  Please be as
detailed
as necessary in your explanation.  In some of our comments, we may
ask
you to provide us with supplemental information so we may better
understand your disclosure.  After reviewing this information, we
may
or may not raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.









Registration Statement on Form F-3

Annual Report on Form 20-F for the year ended December 31, 2004

General

1. A July 22, 2005, Dow Jones Newswire article, and a July 22,
2005,
article appearing in the Washington Post state that you operate
the
Shell Company of the Sudan, Ltd., and characterize that company as
"a
downstream business in Sudan."  If this information is correct,
please
advise us of the nature of your relationship to the referenced
company, and describe for us its business and operations.
Additionally, please revise the disclosure under the heading "We
may
be subject to the imposition of U.S. government sanctions as a
result
of the Group`s activities in certain countries" to identify Sudan
as a
country subject to U.S. economic sanctions and identified by the
U.S.
government as a state sponsor of terrorism, and to include
appropriate
discussion of your operations there.  Please revise both filings
identified above in accordance with this comment.

Closing Comments

      As appropriate, please amend the above filings in response
to
these comments.  You may wish to provide us with a marked copy of
the
amendment to expedite our review.  Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested information.  Detailed cover letters greatly
facilitate
our review.  Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing
includes all information required under the Securities Act of 1933
and
that they have provided all information investors require for an
informed investment decision.  Since the company and its
management
are in possession of all facts relating to a company`s disclosure,
they are responsible for the accuracy and adequacy of the
disclosures
they have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division
of Corporation Finance in connection with our review of your
filing or
in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering of
the securities specified in the above registration statement.  We
will
act on the request and, pursuant to delegated authority, grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

      Please contact Jason Wynn at (202) 551-3756 or me at (202)
551-
3740 with any questions.  Direct all correspondence to the
following
ZIP code:  20549-7010.


									Sincerely,



									H. Roger Schwall
									Assistant Director


      cc:  J. Wynn

            via facsimile
            William P. Rogers, Jr., Esq.
            Gregory M. Shaw, Esq.
            Cravath, Swaine & Moore LLP
            (212) 474-3700

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Mr. Peter Voser
Royal Dutch Shell PLC
July 28, 2005
page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE
         MAIL STOP 7010