December 14, 2010
United States Securities and Exchange Commission
Division of Corporation Finance
100 F St. N.E.
Washington, D.C.
20549
Attention: H. Roger Schwall, Assistant Director
Dear Mr. Schwall:
| Re: | Nexen Inc.'s Form 10-K for Fiscal Year Ended December 31, 2009 filed February 25, 2010 File No. 1-6702 |
Thank you for your letter dated December 3, 2010. We confirm we will include in future filings the information in our response to comments 1 and 2 in your letter of September 2, 2010.
We also confirm we will amend our 2009 Form 10-K with modified Reports of Third Party to address your concerns, as discussed in our letter of September 29, 2010.
Yours very truly,
Nexen Inc.
/s/ Kevin J. Reinhart
Kevin J. Reinhart
Executive Vice-President
And Chief Financial Officer