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Correspondence 0001193125-24-164057 from THOMSON REUTERS CORP /CAN/ (TRI)

THOMSON REUTERS CORP /CAN/
Date: June 20, 2024 · CIK: 0001075124 · Accession: 0001193125-24-164057

AI Filing Summary & Sentiment

File numbers found in text: 333-279991, 333-280007

Date
June 20, 2024
Author
By
Form
CORRESP
Company
THOMSON REUTERS CORP /CAN/

Letter

Re: Thomson Reuters Corporation

VIA EDGAR and E-MAIL

June 20, 2024

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

TR Finance LLC

Thomson Reuters Applications Inc.

Thomson Reuters (Tax & Accounting) Inc.

West Publishing Corporation

Registration Statement on Form F-10 (File No. 333-279991) and Form F-3 (File Nos. 333-280007, 333-280007-01, 333-280007-02 and 333-280007-03)

To Whom It May Concern:

On behalf of Thomson Reuters Corporation, a corporation incorporated in the Province of Ontario, Canada, TR Finance LLC, a Delaware limited liability company, Thomson Reuters Applications Inc., a corporation incorporated under the laws of the State of Delaware, Thomson Reuters (Tax & Accounting) Inc., a corporation incorporated under the laws of the State of Texas, and West Publishing Corporation, a corporation incorporated under the laws of the State of Minnesota (collectively, the “Registrants”), enclosed is the final receipt issued by the Ontario Securities Commission with respect to the final base shelf prospectus contained in the Registrants’ Registration Statement on Form F-10 (File No. 333-279991) and Form F-3 (File Nos. 333-280007, 333-280007-01, 333-280007-02 and 333-280007-03). I hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 9:30 a.m., New York time, on June 24, 2024, or as soon as possible thereafter.

If the Staff has any questions, please contact Christopher R. Bornhorst, Esq. of Torys LLP at cbornhorst@torys.com or (212) 880-6047.

Sincerely,
THOMSON REUTERS CORPORATION

Show Raw Text
CORRESP
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CORRESP

 VIA EDGAR and E-MAIL

June 20, 2024

 Division of Corporation Finance

Office of Manufacturing

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

Re:
 Thomson Reuters Corporation

TR Finance LLC

 Thomson
Reuters Applications Inc.

 Thomson Reuters (Tax & Accounting) Inc.

West Publishing Corporation

Registration Statement on Form F-10 (File
No. 333-279991) and Form F-3 (File Nos. 333-280007,
333-280007-01, 333-280007-02 and 333-280007-03)

 To Whom It May Concern:

On behalf of Thomson Reuters Corporation, a corporation incorporated in the Province of Ontario, Canada, TR Finance LLC, a Delaware limited liability company,
Thomson Reuters Applications Inc., a corporation incorporated under the laws of the State of Delaware, Thomson Reuters (Tax & Accounting) Inc., a corporation incorporated under the laws of the State of Texas, and West Publishing
Corporation, a corporation incorporated under the laws of the State of Minnesota (collectively, the “Registrants”), enclosed is the final receipt issued by the Ontario Securities Commission with respect to the final base shelf
prospectus contained in the Registrants’ Registration Statement on Form F-10 (File No. 333-279991) and Form F-3 (File
Nos. 333-280007, 333-280007-01, 333-280007-02 and
333-280007-03). I hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 9:30 a.m., New York time, on
June 24, 2024, or as soon as possible thereafter.

 If the Staff has any questions, please contact Christopher R. Bornhorst, Esq. of Torys LLP at
cbornhorst@torys.com or (212) 880-6047.

Sincerely,

THOMSON REUTERS CORPORATION

By:

 /s/ Jennifer Ruddick

Name: Jennifer Ruddick

Title: Deputy Company Secretary

TR FINANCE LLC

By:

 /s/ Linda J. Walker

Name: Linda J. Walker

Title: Chief Financial Officer

THOMSON REUTERS APPLICATIONS INC.

By:

 /s/ Linda J. Walker

Name: Linda J. Walker

Title: Senior Vice President & Assistant Secretary

THOMSON REUTERS (TAX & ACCOUNTING) INC.

By:

 /s/ Linda J. Walker

Name: Linda J. Walker

Title: Vice President & Assistant Secretary

WEST PUBLISHING CORPORATION

By:

 /s/ Linda J. Walker

Name: Linda J. Walker

Title: Vice President & Assistant Secretary

 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

 RECEIPT

Thomson Reuters Corporation

TR Finance LLC

 This is the receipt of the
Ontario Securities Commission for the Shelf Prospectus of the above Issuer dated June 18, 2024 (the prospectus).

 The prospectus
has been filed under Multilateral Instrument 11-102 Passport System in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, Quebec,
Saskatchewan. A receipt for the prospectus is deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.

June 19, 2024

Winnie Sanjoto

Winnie Sanjoto

Senior Vice-President, Corporate Finance

Filing No.    06143568, 06143569

 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

 RECEIPT

TR Finance LLC

 Thomson
Reuters Corporation

 This is the receipt of the Ontario Securities Commission for the Shelf Prospectus of the above Issuer dated
June 18, 2024 (the prospectus).

 The prospectus has been filed under Multilateral Instrument
11-102 Passport System in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, Quebec, Saskatchewan. A receipt for the prospectus is
deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.

 June 19, 2024

 Winnie Sanjoto

Winnie Sanjoto

Senior Vice-President, Corporate Finance

Filing No.    06143569, 06143568