January 31, 2012
VIA EDGAR
Mary A. Cascio
Special Counsel
Office of International Corporate Finance
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Registration No. 333-178626 |
Canada – Registration Statement on Schedule B
Request for Acceleration
Dear Ms. Cascio:
The Government of Canada, as registrant in connection with the Registration Statement on Schedule B (Registration No. 333-178626) filed with the Securities and Exchange Commission (the “SEC”) on December 20, 2011, as amended by Amendment No. 1 thereto filed with the SEC on January 31, 2012 (the “Registration Statement”), hereby requests that the effectiveness date of the Registration Statement be accelerated to 3:00 p.m. on January 31, 2012, or as soon thereafter as practicable.
| Very truly yours, |
| /s/ Wayne Foster |
Wayne Foster Director Financial Markets Division Financial Sector Policy Branch Department of Finance |
| cc: | David Burke |
Robert W. Mullen, Jr.
