[Letterhead of Tim Hortons Inc.]
July 26, 2011
VIA EDGAR
Ms. Linda Cvrkel
Branch Chief
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
U.S.A.
Dear Ms. Cvrkel:
Re: | Tim Hortons Inc. (the “Company”) |
Form 10-K for the Fiscal Year ended January 2, 2011
File No. 001-32843
We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated June 27, 2011 (the “Comment Letter”) on the above-referenced filing, which was due on July 26, 2011.
We confirm that the Company has respectfully requested a three business day extension to provide our response to the Comment Letter, and that the Commission has granted this extension. Accordingly, the Company’s response is now due by July 29, 2011.
Should you have any questions, please do not hesitate to contact me at (905) 339-6102.
Yours very truly, |
/s/ JILL E. AEBKER |
Jill E. Aebker |
Deputy General Counsel and Corporate |
cc: Cynthia J. Devine, Chief Financial Officer