VIA EDGAR
July 7, 2020
Division of Corporation Finance
Office of International Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Thomson Reuters Corporation |
TR Finance LLC
Thomson Reuters Applications Inc.
Thomson Reuters (Tax & Accounting) Inc.
West Publishing Corporation
Registration Statement on Form F-10/F-3
File Nos. 333-239390, 333-239392, 333-239392-01, 333-239392-02 and 333-239392-03
To Whom It May Concern:
On behalf of Thomson Reuters Corporation, a corporation incorporated in the Province of Ontario, Canada, TR Finance LLC, a Delaware limited liability company, Thomson Reuters Applications Inc., a corporation incorporated under the laws of the State of Delaware, Thomson Reuters (Tax & Accounting) Inc., a corporation incorporated under the laws of the State of Texas, and West Publishing Corporation, a corporation incorporated under the laws of the State of Minnesota (collectively, the “Registrants”), enclosed is the final receipt issued by the Ontario Securities Commission with respect to the final base shelf prospectus contained in the Registrants’ Registration Statement on Form F-10/F-3 (File Nos. 333-239390, 333-239392, 333-239392-01, 333-239392-02 and 333-239392-03). I hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 4:00 p.m., New York time, on July 9, 2020, or as soon as possible thereafter.
If the Staff has any questions, please contact Mile Kurta, Esq., of Torys LLP at mkurta@torys.com or (212) 880-6363.
Sincerely,
THOMSON REUTERS CORPORATION | ||
By: | /s/ Marc E. Gold | |
Name: Marc E. Gold | ||
Title: Deputy Company Secretary |
TR FINANCE LLC | ||
By: | /s/ Marc E. Gold | |
Name: Marc E. Gold | ||
Title: Director |
THOMSON REUTERS APPLICATIONS INC. | ||
By: | /s/ Marc E. Gold | |
Name: Marc E. Gold | ||
Title: Director |
THOMSON REUTERS (TAX & ACCOUNTING) INC. | ||
By: | /s/ Marc E. Gold | |
Name: Marc E. Gold | ||
Title: Director |
WEST PUBLISHING CORPORATION | ||
By: | /s/ Marc E. Gold | |
Name: Marc E. Gold | ||
Title: Director |
Ontario | Commission des | 22nd Floor | 22e étage | |||||
Securities | valeurs mobilières | 20 Queen Street West | 20, rue Queen ouest | |||||
Commission | de l’Ontario | Toronto ON M5H 3S8 | Toronto ON M5H 3S8 | |||||
RECEIPT
Thomson Reuters Corporation
TR Finance LLC
This is the receipt of the Ontario Securities Commission for the Base Shelf Prospectus of the above Issuer dated July 6, 2020 (the prospectus).
The prospectus has been filed under Multilateral Instrument 11-102 Passport System in British 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 7, 2020
Sonny Randhawa |
Sonny Randhawa |
Director, Corporate Finance Branch |
SEDAR Project # 3075025, 3075028 |
Ontario | Commission des | 22nd Floor | 22e étage | |||||
Securities | valeurs mobilières | 20 Queen Street West | 20, rue Queen ouest | |||||
Commission | de l’Ontario | Toronto ON M5H 3S8 | Toronto ON M5H 3S8 | |||||
RECEIPT
TR Finance LLC
Thomson Reuters Corporation
This is the receipt of the Ontario Securities Commission for the Base Shelf Prospectus of the above Issuer dated July 6, 2020 (the prospectus).
The prospectus has been filed under Multilateral Instrument 11-102 Passport System in British 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 7, 2020
Sonny Randhawa |
Sonny Randhawa |
Director, Corporate Finance Branch |
SEDAR Project # 3075028, 3075025 |