October 27, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: The Louisiana Land and Exploration Company, LL&E Capital I and LL&E Capital II Registration Statement on Form S-3 (Commission File No. 333-16191) Ladies and Gentlemen: On behalf of The Louisiana Land and Exploration Company, a Maryland corporation ("LL&E"), LL&E Capital I, a Delaware business trust and LL&E Capital II, a Delaware business trust (collectively, the "Registrants"), and in accordance with Rules 477 and 478 under the Securities Act of 1933, as amended, we hereby apply for withdrawal of the Registrants' Registration Statement on Form S-3 (the "Registration Statement") filed with the Securities and Exchange Commission on November 15, 1996. The Registrants have not issued or sold any securities pursuant to the Registration Statement and, in light of the merger of BR Acquisition Corporation, a wholly owned subsidiary of Burlington Resources Inc., with and into LL&E effective as of October 22, 1997, do not intend to do so in the future. Please issue an order granting withdrawal of the Registration Statement and forward a copy of such order to the undersigned at (504) 566-6296. If you should have any questions with regard to this application for withdrawal, please do not hesitate to contact Ling Chow of Cahill Gordon & Reindel at (212) 701-3164, or me at (504) 566-6366. THE LOUISIANA LAND AND EXPLORATION COMPANY By: /s/ Frederick J. Plaeger, II ------------------------------------ Frederick J. Plaeger, II Vice President, General Counsel and Corporate Secretary -2- LL&E CAPITAL I, a Delaware business trust By: The Louisiana Land and Exploration Company, as Depositor By: /s/ Louis A. Raspino, Jr. -------------------------------- Name: Louis A. Raspino, Jr. Title: Senior Vice President and Chief Financial Officer LL&E CAPITAL II, a Delaware business trust By: The Louisiana Land and Exploration Company, as Depositor By: /s/ Louis A. Raspino, Jr. -------------------------------- Name: Louis A. Raspino, Jr. Title: Senior Vice President and Chief Financial Officer