Oct 6 (Reuters) - Exxon Mobil ( XOM ) said on Monday

changes in crude oil prices over the third quarter could impact

the company's upstream earnings from negative $100 million to as

much as a positive $300 million.

The company also signaled in a regulatory filing that

stronger margins in the refining business could boost earnings

by $300 million to $700 million, compared with the second

quarter.

Benchmark Brent crude prices averaged $68.17 per

barrel from July through September, up 2% from the previous

quarter. U.S. natural gas prices declined 12.5% from the

previous quarter and averaged $3.07 per million British thermal

units.

Exxon said changes in gas prices could affect its quarterly

upstream earnings from a negative $200 million to as much as a

positive $200 million.

The company also said restructuring costs could negatively

impact overall earnings by $400 million to $600 million.

Exxon's regulatory filing provides a snapshot of market

factors that affected the top U.S. oil firm's business and is

watched by investors for signals about the performance of the

broader industry and other producers.

The company will release its final quarterly results on

October 31.

Analysts expect Exxon to report adjusted earnings of

$1.79 per share for the third quarter, according to consensus

estimates compiled by LSEG.

French oil major TotalEnergies and UK-based BP

will report third-quarter results on October 30 and

November 4.

The industry bellwether had posted $5.4 billion in upstream

earnings for the second quarter.