SecProbe.io

CORRESP
 1
 filename1.htm

 VIA EDGAR AND E-MAIL

 January 14, 2026

 Division of Corporation Finance

 Office of International Corporate Finance

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

 Re: Brookfield Corporation
Brookfield Finance Inc.
Brookfield Finance II Inc.
Brookfield Finance IV Inc.
Brookfield Finance V Inc.
Brookfield Capital Finance LLC
Brookfield Finance II LLC
Brookfield Finance (Australia) Pty Ltd
Brookfield Finance I (UK) plc

 Registration Statements on Form F-10 and
F-3

 File Nos. 333-292304,
 333-292304-01, 333-292304-02, 333-292304-03, 333-292304-04, 333-292317, 333-292317-01, 333-292317-02
 and 333-292317-03

 To Whom It May Concern:

 On behalf of Brookfield Corporation,
Brookfield Finance Inc., Brookfield Finance II Inc., Brookfield Finance IV Inc., Brookfield Finance V Inc., Brookfield Capital Finance
LLC, Brookfield Finance II LLC, Brookfield Finance (Australia) Pty Ltd and Brookfield Finance I (UK) plc (collectively, the " Registrants "),
enclosed is the notification of clearance issued by the Ontario Securities Commission with respect to the base shelf prospectus contained
in the Registrants' Registration Statements on Form F-10 and Form F-3 (File Nos. 333-292304, 333-292304-01, 333-292304-02,
333-292304-03, 333-292304-04, 333-292317, 333-292317-01, 333-292317-02 and 333-292317-03) (the " Registration Statements ").
We hereby request that the Staff of the U.S. Securities and Exchange Commission (the " Staff ") declare the Registration
Statements effective as of 4 p.m., New York time, on January 16, 2026, or as soon as possible thereafter.

 If the Staff has any questions,
please contact Christopher Bornhorst, Esq. of Torys LLP at (212) 880-6047. In addition, it would be appreciated if, as soon as the
Registration Statements are declared effective, you would so inform Mr. Bornhorst and then send written confirmation to the addressees
listed on the cover of the Registration Statements.

 Sincerely,

 BROOKFIELD CORPORATION

 By: /s/ Swati Mandava

 Name: Swati Mandava

 Title: Managing Director, Legal & Regulatory

 BROOKFIELD FINANCE INC.

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 BROOKFIELD FINANCE II INC.

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 BROOKFIELD FINANCE IV INC.

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 BROOKFIELD FINANCE V INC.

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 BROOKFIELD CAPITAL FINANCE LLC

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 [Signature
Page to the Acceleration Request]

 BROOKFIELD FINANCE II LLC

 By:
 /s/ Kunal Dusad

 Name: Kunal Dusad

 Title: Vice President

 BROOKFIELD FINANCE (AUSTRALIA) PTY LTD

 By:
 /s/ Jonathon Sellar

 Name: Jonathon Sellar

 Title: Chief Executive Officer and Director

 BROOKFIELD FINANCE I (UK) PLC

 By:
 /s/ Connor Teskey

 Name: Connor Teskey

 Title: Chief Executive Officer and Director

 [Signature
Page to the Acceleration Request]

 Ontario Securities Commission

 Commission des valeurs mobilières de l'Ontario

 22nd Floor 20 Queen Street West Toronto ON M5H 3S8

 22e étage 20, rue queen ouest Toronto ON M5H 3S8

 NOTIFICATION OF CLEARANCE

 RE: Brookfield Corporation – SEDAR+ Filing #06377498

 Brookfield Finance Inc. – SEDAR+ Filing #06377512

 Brookfield Finance II Inc. – SEDAR+ Filing #06377522

 Brookfield Capital Finance LLC – SEDAR+ Filing
#06377552

 Brookfield Finance II LLC – SEDAR+ Filing #06377558

 Brookfield Finance (Australia) Pty Ltd – SEDAR+
Filing #06377566

 Brookfield Finance I (UK) PLC – SEDAR+ Filing #06377573

 Brookfield Finance IV Inc. – SEDAR+ Filing #06377583

 Brookfield Finance V Inc. – SEDAR+ Filing #06377607

 In accordance with Companion Policy 44-102CP to
National Instrument 44-102 Shelf Distributions ( NI 44-102 ), a Notification of Clearance is hereby issued in respect of the
short form base shelf prospectus of Brookfield Corporation and its subsidiaries listed thereon filed under Part 9B of NI 44-102 and dated
December 19, 2025, related to the offering of: Debt Securities, Class A Preference Shares and Class A Limited Voting Shares of Brookfield
Corporation; Debt Securities of Brookfield Finance Inc.; Debt Securities of Brookfield Finance II Inc.; Debt Securities of Brookfield
Capital Finance LLC; Preferred Shares (representing limited liability company interests) of Brookfield Finance II LLC; Debt Securities
of Brookfield Finance (Australia) Pty Ltd; Debt Securities of Brookfield Finance I (UK) PLC; Class A Preference Shares of Brookfield Finance
IV Inc.; and Class A Preference Shares of Brookfield Finance V Inc. and the Guarantees thereon that have been registered under the United
States Securities Act of 1933 , as amended.

 DATED at Toronto this 13th
day of January, 2026.

 "David Surat"

 David Surat

 Associate Vice President, Corporate Finance Division

 Ontario Securities Commission