 | TD Bank Group 66 Wellington Street West TD Tower, 15th Floor Toronto ON M5K 1A2 | td.com |
August 7, 2012
Suzanne Hayes
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Ms. Hayes:
| Re: | The Toronto-Dominion Bank |
| Form 40-F for the Fiscal Year Ended October 31, 2011 | |
| Filed December 1, 2011 | |
| Response filed July 20, 2012 | |
| File No. 1-14446 |
Thank you for your letter dated August 2, 2012 regarding the above referenced filing. As Xihao Hu, Senior Vice President and Chief Accountant of the Toronto Dominion Bank (“TD”) discussed with your office on Friday, August 3, 2012, we are currently working on a response to your letter, and we confirm our intention to submit our response by August 21, 2012. Please contact myself at (416) 308-8279 or Xihao at (416) 983-1671 if you require additional information.
Very truly yours,
/s/ Colleen Johnston
Colleen Johnston
Group Head Finance and Chief Financial Officer
| cc: | Kevin Vaughn (United States Securities and Exchange Commission) |
| Lindsay McCord (United States Securities and Exchange Commission) | |
| Laura Crotty (United States Securities and Exchange Commission) | |
| Norie Campbell (Executive Vice President and General Counsel) |
Member of TD Bank Group