December 2, 2019 Jeremy Rakusin Chief Financial Officer FirstService Corporation 1140 Bay Street, Suite 4000 Toronto, Ontario M5S 2B4 Re: FirstService Corporation Form 40-F for the year ended December 31, 2018 Filed February 20, 2019 File No. 001-36897 Dear Mr. Rakusin: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Doug Cooke