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![LOGO](https://capedge.com/proxy/CORRESP/0001193125-22-021549/g425424g24f38.jpg) | | Ministry of Finance Treasury Management Branch 6th Floor, 2350 Albert Street Regina, Canada S4P 4A6 Phone: 306-787-6752 |
January 28, 2022
Attn: Aaron Brodsky and Michael Coco
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Province of Saskatchewan |
Registration Statement under Schedule B (Registration No. 333-261291), filed on November 23, 2021 and amended on January 13, 2022
Dear Mr. Brodsky & Mr. Coco:
Pursuant to Rule 461 under the Securities Act of 1933, the Province of Saskatchewan (the “Province”), respectfully requests the acceleration of the effectiveness of the above-referenced registration statement, so as to become effective at 4:00 p.m. (Eastern Time) on February 1, 2022, or as soon as possible thereafter.
Please contact Christopher J. Cummings at (416) 504-0522 of Paul, Weiss, Rifkind, Wharton & Garrison LLP should you have any questions or comments regarding this letter.
Very truly yours,
PROVINCE OF SASKATCHEWAN
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By: | | /s/ Rod Balkwill |
| | Rod Balkwill |
| | Executive Director, Treasury Management Branch |
cc: | Christopher J. Cummings, Paul, Weiss, Rifkind, Wharton & Garrison LLP |