[Fluor Letterhead]
May 31, 2011
VIA EDGAR
Mr. Rufus Decker
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
|
Re: |
|
Fluor Corporation |
|
|
|
Form 10-K for the fiscal year ended December 31, 2010 |
|
|
|
Form 10-Q for the fiscal quarter ended March 31, 2011 |
|
|
|
File No. 001-16129 |
Dear Mr. Decker:
We received your comment letter dated May 19, 2011 on the above-referenced filings. As discussed with Mr. Jeffrey Gordon, we will respond to your comment letter on or before June 10, 2011.
|
Sincerely, |
| |
|
|
| |
|
/s/ Carlos M. Hernandez |
| |
|
|
| |
|
Carlos M. Hernandez |
| |
|
Senior Vice President and Chief Legal Officer |
| |
|
|
| |
|
cc: |
Jeffrey Gordon, Securities and Exchange Commission |
|
|
|
Jeanne Baker, Securities and Exchange Commission |
|
|
|
Wendy A. Hallgren, Fluor Corporation |
|
|
|
Gary G. Smalley, Fluor Corporation |
|
|
|
D. Michael Steuert, Fluor Corporation |
|