February 13, 2009
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: | Mark Wojciechowski, Staff Accountant |
| Re: | EnCana Corporation’s Form 40-F for the Fiscal Year Ended |
| December 31, 2007 (File No. 1-5226) |
Dear Mr. Wojciechowski:
Per our telephone conversation, the purpose of this letter is to confirm the receipt by EnCana Corporation (the “Company”) of the letter dated February 4, 2009 from Jill S. Davis, Branch Chief, and the Company’s intention to file its response.
As we discussed, the Company is in the process of finalizing its year-end filings, which is occupying a substantial amount of time for the Company’s senior management and auditors who would be involved in the preparation and review of the response to your questions. As a result, the Company may not be in a position to deliver a response that has received appropriate internal and external review within 10 business days as requested in your letter. We confirm that the Company will provide a response by no later than March 17, 2009.
Please contact the undersigned at (212) 373-3078 if you have any questions or require any further information in connection with this letter.
| Very truly yours, |
| ANDREW J. FOLEY, ESQ. |
| cc: | Brian C. Ferguson |
| Bill Stevenson |
| David Sheridan |
EnCana Corporation