February 6, 2020

Mark Srulowitz
Chief Executive Officer
Brookfield Finance LLC
250 Vesey Street
15th Floor
New York, NY 10281-1023

       Re: Brookfield Finance LLC
           Form F-3
           Filed February 3, 2020
           File No. 333-236221

Dear Mr. Srulowitz:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Stacie Gorman at 202-551-3585 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:    Mile T. Kurta, Esq.