September 27, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Request for Acceleration - 1397468 B.C. Ltd.
Registration Statement on Form 20-F
(File No. 001-41788)
Ladies and Gentlemen:
1397468 B.C. Ltd. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form 20-F (File No. 001-41788), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on September 28, 2023, or as soon thereafter as practicable.
The Company hereby authorizes James Guttman, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact James Guttman of Dorsey & Whitney LLP at (416) 367-7376 with any questions with respect to this request.
Sincerely,
1397468 B.C. Ltd.
/s/ Alexi Zawadzki
Alexi Zawadzki
Vice President
