[Total S.A. Letterhead]
December 19, 2008
H. Roger Schwall,
Securities and Exchange Commission,
100 F. St, N.E.,
Washington, D.C. 20549-7010,
U.S.A.
| Re: | TOTAL S.A. |
Form 20-F for Fiscal Year Ended December 31, 2007
Filed April 2, 2008
Form 6-K Filed October 16, 2008
File No. 1-10888
Dear Mr. Schwall:
We are writing with respect to your letter dated December 18, 2008 containing a comment regarding the filings specified above. We anticipate responding to your comment on or before January 31, 2009.
| Very truly yours, |
/s/ Thierry Reveau de Cyrières |
| Thierry Reveau de Cyrières |
| cc: | Matthew Clayton |
(Total S.A.)
Krystian Czerniecki
(Sullivan & Cromwell LLP)
