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SEC Comment Letter for BROOKFIELD (BN) — Dec 16, 2011

BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)
Date: Dec. 16, 2011 · CIK: 0001001085 · Accession: 0000000000-11-072129

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 16, 2011
Author
/s/ Kevin Woody
Form
UPLOAD
Company
BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)

Letter

December 16, 2011 Via Fax Brian Lawson Senior Managing Partner a nd Chief Financial Officer Brookfield Asset Management Inc Suite 300 Brookfield Place 181 Bay Street P.O. Box 762 Toronto, Ontario Canada M5J2T3 Re: Brookfield Asset Management Inc Form 40-F Filed March 31, 2011 Form 6-K Filed March 24, 2011 File No. 033-97038

Dear Mr. Lawson: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Accounting Branch Chief

Show Raw Text
December 16, 2011
 Via Fax

 Brian Lawson Senior Managing Partner a nd Chief Financial Officer
Brookfield Asset Management Inc Suite 300  Brookfield Place 181 Bay Street P.O. Box 762 Toronto, Ontario Canada M5J2T3
Re: Brookfield Asset Management Inc
 Form 40-F
Filed March 31, 2011 Form 6-K Filed March 24, 2011 File No. 033-97038

Dear Mr. Lawson:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,
  /s/ Kevin Woody
Kevin Woody Accounting Branch Chief