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                     May 21, 2024

       Sunil Mathew
       Senior Vice President and Chief Financial Officer
       Occidental Petroleum Corporation
       5 Greenway Plaza, Suite 110
       Houston, Texas 77046

                                                        Re: Occidental 
Petroleum Corporation
                                                            Form 10-K for 
Fiscal Year Ended December 31, 2023
                                                            File No. 001-09210

       Dear Sunil Mathew:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Energy & Transportation