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                               October 29, 2021

       Timothy K. Driggers
       Chief Financial Officer
       EOG Resources, Inc.
       1111 Bagby
       Sky Lobby 2
       Houston, TX 77002

                                                        Re: EOG Resources, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 25,
2021
                                                            File No. 001-09743

       Dear Mr. Driggers:

              We have reviewed your October 6, 2021 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 9, 2021 letter.

       Response Letter Dated October 6, 2021

       Form 10-K for the Fiscal Year Ended December 31, 2020

   1.                                                   Your response to prior
comment 2 states that capital expenditures for climate-related
                                                        projects, in fiscal
year 2020 (and in prior fiscal years), did not constitute a significant
                                                        portion of your overall
exploration and development and other property, plant and
                                                        equipment expenditures.
Provide us with additional detail to support this statement by
                                                        describing capital
expenditures for climate-related projects and providing quantitative
                                                        information.
   2.                                                   Your response to prior
comment 3 regarding the indirect consequences of climate-related
                                                        regulation or business
trends refers to disclosure in your Form 10-K such as language
 Timothy K. Driggers
EOG Resources, Inc.
October 29, 2021
Page 2
         regarding the price and availability of, and demand for, competing
energy sources,
         including alternative energy sources, as a factor that could cause
fluctuations in the prices
         for crude oil and natural gas. Tell us how you considered providing
more specific
         language describing the kinds of impacts that climate-related
regulation and business
         trends could have. Your response should address each of the items
noted in our prior
         comment and support your statement that the consequences of
climate-related regulation
         and business trends did not have (and were deemed not reasonably
likely to have) a
         material impact on your business, financial condition, or results of
operations.
3.       We note from your response to prior comment 4 that you did not incur
any material
         weather-related damages to your property or operations in 2020 (and in
prior fiscal
         years). Provide us with an analysis supporting this statement,
including information
         quantifying weather-related damages incurred for the periods covered
in your response
         and through the third quarter of fiscal year 2021.
4.       Your response to prior comment 5 states that in fiscal year 2020 (and
in prior fiscal years),
         weather events did not have a material impact on the cost or
availability of your
         insurance. Provide us with additional detail to support this statement
including
         quantitative information covering the period through the current
fiscal year.
5.       We note your response to prior comment 6 identifies transition risks
disclosed in your
         Form 10-K which appear to focus on changes in regulations and
fluctuations in
         commodity prices. Tell us how you considered disclosing other
immediate and long-term
         transition risks related to climate change that may affect you such as
changes in customer
         behavior, advances in technology, shifts in preferences, and
perceptions of the oil and
         gas industry.
6.       Your response to prior comment 7 states that you did not incur any
material increase in
         compliance costs related to climate change in 2020 and prior fiscal
years. Tell us about the
         compliance costs you have incurred and explain how you concluded the
related amounts
         were not material.
      You may contact Wei Lu, Staff Accountant at (202) 551-3725 or Ethan
Horowitz,
Accounting Branch Chief at (202) 551-3311, if you have questions regarding the
comments.



FirstName LastNameTimothy K. Driggers                           Sincerely,
Comapany NameEOG Resources, Inc.
                                                                Division of
Corporation Finance
October 29, 2021 Page 2                                         Office of
Energy & Transportation
FirstName LastName