bentaoccidental012921-14a8-incoming
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22-Apr-2021
GIBSON DUNN January 29, 2021 VIA E-MAIL Office of Chief Counsel Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Gibson, Dunn & Crutcher LLP 1050 Con necti cut Ave nue, N.W. Washington, DC 20036-5306 Tel 202 .955.8500 www.gibsondunn .com Elizabeth A. Ising Direct: 202.955.8287 Fax: 202.530.9631 EIsing@gibsondunn.com Re: Occidental Petroleum Corporation Shareholder Proposal of Benta B.V. Securities Exchange Act of 1934 Rule 14a-8 Ladies and