August 28, 2024
Rebecca A. Hoyt
Senior Vice President and Chief Accounting Officer
APA Corp
One Post Oak Central
2000 Post Oak Boulevard, Suite 100
Houston, Texas 77056-4400
Re: APA Corp
Annual Report on Form 10-K for the fiscal year ended December 31,
2023
Filed February 22, 2024
File No. 001-40144
Dear Rebecca A. Hoyt:
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