United States securities and exchange commission logo
August 1, 2023
Christopher Virostek
Chief Financial Officer
West Fraser Timber Co. Ltd.
1500 885 West Georgia Street
Vancouver , British Columbia
Canada V6C 3E8
Re: West Fraser Timber
Co. Ltd.
Form 40-F for the
Year Ended December 31, 2022
Response dated July
21, 2023
File No. 1-39974
Dear Christopher Virostek:
We have reviewed your July 21, 2023 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to our comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to our comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
July 17, 2023 letter.
Form 40-F/A Amendment No 1 filed July 21, 2023
Exhibits 99.4 and 99.5 Section 302 Certifications, page 1
1. We note your response
to our comment number 1 and re-issue the comment in part. We
note that the exhibits
still do not include the introductory language in paragraph 4
referring to
establishing and maintaining internal control over financial reporting. Refer
to Regulation S-K Item
601(b)(31)(i) for the exact wording of the certifications. Please
revise accordingly.
You may contact Charles Eastman at (202) 551-3794 or Claire
Erlanger at (202) 551-
3301 with any questions.
Christopher Virostek
West Fraser Timber Co. Ltd.
August 1, 2023
Page 2
FirstName LastNameChristopher Virostek Sincerely,
Comapany NameWest Fraser Timber Co. Ltd.
Division of Corporation Finance
August 1, 2023 Page 2 Office of Manufacturing
FirstName LastName