SEC Comment Letter for BROOKFIELD (BN) — Nov 26, 2014

BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)
Date: Nov. 26, 2014 · CIK: 0001001085 · Accession: 0000000000-14-060652

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 26, 2014

Author

/s/ Eric McPhee

Form

UPLOAD

Company

BROOKFIELD Corp /ON/ (BN, BNH, BNJ, BKPA, BAMGF, BAMKF, BKAMF, BKFAF, BKFDF, BKFOF, BKFPF, BRCFF, BRFAF, BRFCF, BROXF) (CIK 0001001085)

Letter

November 26, 2014 VIA E -Mail Mr. Brian D. Lawson Chief Financial Officer Brookfield Asset Management, Inc. Brookfield Place P.O. Box 762 181 Bay Street, Suite 330 Toronto, Ontario, Canada M5J 2T3

Re: Brookfield Asset Management, Inc. Form 40 -F for the year ended December 31, 2012 and 2011 Filed on April 2, 2013 and March 29, 2012 File No. 033-97038

Dear Mr. Brian D. Lawson :

We have completed our review of your filing s on November 24, 2014 . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff c omments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain th at the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Eric McPhee

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November 26, 2014

VIA E -Mail
Mr. Brian D. Lawson
Chief Financial Officer
Brookfield Asset Management, Inc.
Brookfield Place
P.O. Box 762
181 Bay Street, Suite  330
Toronto, Ontario, Canada M5J 2T3

Re: Brookfield Asset Management, Inc.
  Form 40 -F for the year ended December 31, 2012 and 2011
Filed on April 2, 2013 and March 29, 2012
File No.  033-97038

Dear Mr. Brian D. Lawson :

We have completed our review of your filing s on November 24, 2014 .  We remind you
that our comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing  and the company
may not assert staff c omments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.  We urge all persons who are
responsible for the accuracy and adequacy of the disclosure in the filing  to be certain th at the
filing  includes  the information the Securities Exchange Act of 1934 and all applicable rules
require.

                                                                     Sincerely,

  /s/ Eric McPhee

         Eric McPhee
         Senior Accountant

SecProbe.io