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UPLOAD Filing

BROOKFIELD Corp /ON/
Date: May 7, 2025 · CIK: 0001001085 · Accession: 0000000000-25-004845

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File numbers found in text: 001-15160

Date
May 7, 2025
Author
Division of
Form
UPLOAD
Company
BROOKFIELD Corp /ON/

Letter

Re: Brookfield Corporation Form 40-F for the Fiscal Year Ended December 31, 2024 File No. 001-15160 Dear Nicholas Goodman:

May 7, 2025

Nicholas Goodman President and Chief Financial Officer Brookfield Corporation Brookfield Place 181 Bay Street, Suite 100 Toronto, Ontario, Canada M5J 2T3

We have reviewed your filing and have the following comment.

Please respond to this letter 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 the comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 40-F for the Fiscal Year Ended December 31, 2024 Exhibit 99.2 Notes to the Consolidated Financial Statements Note 3 Segmented Information, page 149

1. Reference is made to the table of reportable segment measures disclosed on page 151. We note you disclose external and inter-segment/other revenue amounts by segment for fiscal years 2024 and 2023. Please tell us your consideration for disclosing other specified amounts pursuant to guidance outlined within paragraph 23 of IFRS 8. May 7, 2025 Page 2

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Benjamin Holt at 202-551-6614 or Pam Long at 202-551-3765 with any other questions.

Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 7, 2025

Nicholas Goodman
President and Chief Financial Officer
Brookfield Corporation
Brookfield Place
181 Bay Street, Suite 100
Toronto, Ontario, Canada M5J 2T3

 Re: Brookfield Corporation
 Form 40-F for the Fiscal Year Ended December 31, 2024
 File No. 001-15160
Dear Nicholas Goodman:

 We have reviewed your filing and have the following comment.

 Please respond to this letter 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
the comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 40-F for the Fiscal Year Ended December 31, 2024
Exhibit 99.2
Notes to the Consolidated Financial Statements
Note 3 Segmented Information, page 149

1. Reference is made to the table of reportable segment measures disclosed
on page
 151. We note you disclose external and inter-segment/other revenue
amounts by
 segment for fiscal years 2024 and 2023. Please tell us your
consideration for
 disclosing other specified amounts pursuant to guidance outlined within
paragraph 23
 of IFRS 8.
 May 7, 2025
Page 2

 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

 Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or Pam Long at 202-551-3765 with any
other
questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
</TEXT>
</DOCUMENT>