SEC Comment Letter for BROOKFIELD (BN) — Jul 28, 2006
BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)
Date: July 28, 2006 · CIK: 0001001085 · Accession: 0000000000-06-035411
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
July 28, 2006
Brian D. Lawson
Managing Partner and Chief Financial Officer
Brookfield Asset Management Inc.
BCE Place
181 Bay Street, Suite 300
Toronto, Ontario, Canada M5J 2T3
Re: Brookfield Asset Management Inc.
Form 40-F for the Fiscal Year Ended December 31, 2005
Filed March 31, 2006
File No. 33-97038
Dear Mr. Lawson:
We have completed our review of your Fo rm 40-F and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, in her absence, me at
(202) 551-3769.
Sincerely,
Rufus Decker
Accounting Branch Chief