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July 17, 2015
Via EDGAR
Securities and Exchange Commission
Office of International Corporate Finance
One Station Place
100 F Street, N.E.
Washington DC 20549
Attention: Paul Dudek
Re: Concordia Healthcare Corp.
Registration Statement on Form F-10
(File No. 333-205596) (the “Registration Statement”)
Dear Mr. Dudek:
On behalf of Concordia Healthcare Corp., enclosed is the final receipt issued by the Ontario Securities Commission with respect to the Registration Statement. I hereby request that the Securities and Exchange Commission declare the Registration Statement effective as of today, July 17, 2015.
If the Staff has any questions, please contact the undersigned at (212) 558-3876.
Sincerely,
/s/ Robert E. Buckholz
Enclosure
 | Ontario Securities Commission | Commission des valeurs mobilières de l’Ontario | 22nd Floor 20 Queen Street West Toronto ON M5H 3S8 | 22e étage 20, rue queen ouest Toronto ON M5H 3S8 |
RECEIPT
Concordia Healthcare Corp. (formerly Mercari Acquisition Corp.)
This is the receipt of theOntario Securities Commission for theBase Shelf Prospectus of the above Issuer datedJuly 16, 2015 (the prospectus).
The prospectus has been filed under Multilateral Instrument 11-102Passport SysteminBritish Columbia, Alberta, Saskatchewan, Manitoba, Quebec, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador. A receipt for the prospectus is deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.
July 17, 2015
| Huston Loke |
Huston Loke Director, Corporate Finance Branch
SEDAR Project #2371958 |