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December 2, 2013
TransCanada PipeLines Limited
450 – 1st Street S.W.
Calgary, Alberta, Canada, T2P 5H1
Ladies and Gentlemen:
We hereby consent to the references to this firm under the caption "Legal Matters" in the prospectus included as part of the registration statement on Form F-10 (Registration No. 333-192562) of TransCanada PipeLines Limited.
| Very truly yours, | ||
/s/ Mayer Brown LLP | ||
Mayer Brown LLP |
