| Royal Dutch Shell plc | ||
Mr. H. Roger Schwall |
Carel van Bylandtlaan 30 | |
Assistant Director |
2596 HR The Hague | |
Divison of Corporation Finance |
The Netherlands | |
Mail Stop 7010 |
Tel +31 70 377 3120 | |
Securities and Exchange Commission |
Email Roy.Waight@shell.com | |
100 F Street, NE |
Internet http://www.shell.com | |
Washington, D.C. 20549-1090 |
Rule 83
FOIA Confidential Treatment Requested
April 3, 2009
| RE: | Royal Dutch Shell plc Form 20-F for Fiscal Year Ended December 31, 2007 Filed March 17, 2008 — File No. 1-32575 SEC letter March 6, 2009 |
Dear Mr. Schwall,
As Controller of Royal Dutch Shell plc (“Royal Dutch Shell”), and on behalf of Royal Dutch Shell
and its subsidiaries, I am responding to Comment 1 of your letter of March 6, 2009, to Peter Voser
regarding the Royal Dutch Shell 2007 Form 20-F for the Fiscal Year Ended December 31, 2007. I have
responded previously to your other comments in my letter to you dated March 12, 2009. Capitalized
terms used but not defined herein have the same meaning given to such terms as in the Royal Dutch
Shell Form 20-F for the Fiscal Year Ended December 31, 2008, filed March 17, 2009 (Commission File
Number 1-32575). Please see below our numbered responses to your comments.
Form 20F for the Fiscal Year Ended December 31, 2007
General
| 1. | We reissue in its entirety paragraph 1 of our prior comment 1 from our letter dated February 12, 2009. |
Rule 83 Confidential Treatment Requested.
Registered in England and Wales number 4366849
Registered office: Shell Centre London SE1 7NA
Registered with the Dutch Trade Register under number 34179503
Registered office: Shell Centre London SE1 7NA
Registered with the Dutch Trade Register under number 34179503
Mr. H. Roger Schwall
Securities and Exchange Commission
April 3, 2009
Rule 83
FOIA Confidential Treatment Requested
Securities and Exchange Commission
April 3, 2009
Rule 83
FOIA Confidential Treatment Requested
If the staff continues to have questions or concerns we request a conference call to further
discuss an issues. Please contact either Joe Babits at +31 70 377 4215 or me at +31 70 377 3120.
Sincerely,
/s/ Roy Waight
Roy Waight
Executive Vice President Controller
Executive Vice President Controller
cc.
|
Timothy Levenberg, Special Counsel | |
| US Securities and Exchange Commission | ||
| Laura Nicholson | ||
| US Securities and Exchange Commission | ||
| Brad Skinner | ||
| US Securities and Exchange Commission | ||
| Cecilia D. Blye, Chief, Office of Global Security Risk | ||
| US Securities and Exchange Commission |
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