March 3 (Reuters) - BP PLC:

* SAYS BP WHITING REFINERY HAS NOW PROVIDED THE UNION WITH

THEIR MOST COMPREHENSIVE AND MOST COMPETITIVE OFFER

* SAYS OFFER ADDRESSES KEY TOPICS DISCUSSED DURING

NEGOTIATIONS

* SAYS THE NEXT STEP IS FOR THE UNION TO REVIEW THE OFFER

AND DECIDE HOW TO PROCEED, INCLUDING WHETHER TO RECOMMEND IT TO

MEMBERS FOR A VOTE

* SAYS THE OFFER EXPIRES IN 10 CALENDAR DAYS, 11:59 PM ON

MARCH 12

* SAYS THE 24-HOUR ROLLING CONTRACT EXTENSION IS STILL IN

EFFECT