August 8, 2012
Via Edgar and Email
Mr. Hugh West
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
U.S.A.
| RE: | The Bank of Nova Scotia |
Form 40-F for the Fiscal Year Ended October 31, 2011
Filed December 2, 2011
File No. 002-09048
Dear Mr. West,
We are in receipt of your comment letter dated July 17, 2012 regarding The Bank of Nova Scotia’s Form 40-F for the fiscal year ended October 31, 2011. Pursuant to our telephone conversation with Lindsay McCord on or around July 18, 2012, we hereby respectfully request an extension of the period in which we are to provide a response to your comment letter to Friday, August 10, 2012.
Yours truly,
Sean McGuckin
Executive Vice-President and Chief Financial Officer
