November 16, 2020 Via Email James Rajotte Alberta s Senior Representative to the United States Alberta Washington D.C. Office Canadian Embassy 501 Pennsylvania Ave, N.W. Washington, DC 20001 Re: Province of Alberta Registration Statement under Schedule B Filed September 2, 2020 File No. 333-248552 Form 18-K for Fiscal Year Ended March 31, 2020 Filed September 3, 2020 File No. 033-12133 Dear Mr. Rajotte: We have reviewed your response dated November 3, 2020 and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. General 1. We note your response to comments 1, 5, and 9 that the disclosure is in Alberta s Form 18-K/A filed on March 6, 2020. We also note that after the registration statement was filed on September 2, 2020, a Form 18-K was filed for end of fiscal year March 31, 2020. Please amend your registration statement to specifically incorporate by reference the latest annual report filed after your initial registration statement and prior to effectiveness. Please also include in the registration statement any material information related to this offering that is in filings made prior to the most recently filed Form 18-K. We remind you that you are responsible for the accuracy and adequacy of the disclosures, notwithstanding any review, comments, action or absence of action by the staff. James Rajotte Province of Alberta November 16, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Thomas Kluck, Special Counsel, at (202) 551-3233 or Michael Coco, Office Chief, at (202) 551-3253 with any questions. Sincerely, Office of International Corporate Finance cc: Christopher J. Cummings, Esq. Paul, Weiss, Rifkind, Wharton & Garrison, LLP