December 27, 2021
VIA EDGAR AND E-MAIL
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: The Bank of Nova Scotia
Registration Statement on Form F-3
File No. 333-261476
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Bank of Nova Scotia hereby requests that the effective date of the above-referenced Registration Statement on Form F-3, as amended by Pre-Effective Amendment No. 1, be accelerated to 9:00 a.m. Eastern Time, on December 29, 2021, or as soon as practicable thereafter. The Registrant expects to file Pre-Effective Amendment No. 1 in the afternoon on December 27, 2021.
We request that we be notified of such effectiveness by a telephone call to our counsel Jason R. Lehner at (416) 360-2974. Thank you for your attention to this matter.
| Very truly yours, | ||
THE BANK OF NOVA SCOTIA | ||
| By: | /s/ Tom McGuire | |
| Name: | Tom McGuire | |
| Title: | Executive Vice President & Group Treasurer | |
| cc: | Jason R. Lehner, Esq. |
Shearman & Sterling LLP |
