December 2, 2016
| | Division of Corporation Finance, |
| | Securities and Exchange Commission, |
| | Re: | BP p.l.c. Form 20-F for Fiscal Year Ended December 31, 2015 | |
| | | File No. 001-06262 | |
Dear Mr. Schwall:
I refer to your comment letter dated November 30, 2016 to Dr. Brian Gilvary of BP p.l.c. (the "Company") and my telephone message from Jennifer O'Brien on December 1, 2016 confirming an extension to the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review by the Company and its advisers of the responses to the Staff's comments. The Company confirms that it intends to submit its responses to the Staff's comments by December 29, 2016.
The Company appreciates your cooperation in extending the deadline for its response.
| | Very truly yours, |
| | |
| | /s/ Kathryn A. Campbell |
| | |
| | Kathryn A. Campbell |
| cc: | Ethan Horowitz, Branch Chief |
| | Ronald Winfrey, Petroleum Engineer |
| | Jennifer O'Brien, Staff Accountant |
| | (Securities and Exchange Commission) |
