[TOTAL S.A. Letterhead]
October 27, 2011
By EDGAR, “CORRESP” Designation
Mr. Brad Skinner
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | TOTAL S.A. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed March 28, 2011 Response Letter Dated September 7, 2011 File No. 1-10888 |
Dear Mr. Skinner:
Thank you for your letter dated October 17, 2011, setting forth the comment of the Staff of the Commission relating to TOTAL S.A.’s annual report on Form 20-F for the year ended December 31, 2010 filed on March 28, 2011, and our Response Letter dated September 7, 2011.
Further to your discussion with Krystian Czerniecki of Sullivan & Cromwell, we are currently working on a response to your letter that we anticipate we will be in a position to submit by November 14, 2011. We greatly appreciate your understanding in this matter.
If you have any questions relating to this matter, please feel free to call the undersigned at +33-1-4744-4802 or Krystian Czerniecki of Sullivan & Cromwell LLP at +33-1-7304-5880.
| Very truly yours, |
/s/ Alexandre Marchal |
Alexandre Marchal Director of Legal Affairs, Holding Company |
Mr. Brad Skinner
Securities and Exchange Commission
| cc: | John Cannarella |
Mark Wojciechowski
(Securities and Exchange Commission)
Patrick de La Chevardière
Jonathan Marsh
Andrew Zdrahal
(TOTAL S.A.)
Krystian Czerniecki
(Sullivan & Cromwell LLP)
