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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 28, 2006
Author
Rufus Decker
Form
UPLOAD
Company
BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)

Letter

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

Show Raw Text
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