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Correspondence 0001193125-25-070043 from THOMSON REUTERS CORP /CAN/ (TRI)

THOMSON REUTERS CORP /CAN/
Date: April 1, 2025 · CIK: 0001075124 · Accession: 0001193125-25-070043

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File numbers found in text: 333-285907, 333-285927

Date
April 1, 2025
Author
By
Form
CORRESP
Company
THOMSON REUTERS CORP /CAN/

Letter

Re: Thomson Reuters Corporation TR Finance LLC Thomson Reuters Applications Inc. Thomson Reuters (Tax & Accounting) Inc. West Publishing Corporation Registration Statements on Form F-10 (File No. 333-285907) and Form F-3 (File Nos. 333-285927, 333-285927-01, 333-285927-02 and 333-285927-03) 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 Statements on Form F-10 (File No. 333-285907) and Form F-3 (File Nos. 333-285927, 333-285927-01, 333-285927-02 and 333-285927-03). We hereby request that the U.S. Securities and Exchange Commission declare the Registration Statements effective as of 4:30 p.m., New York time, on Thursday, April 3, 2025, 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.

VIA EDGAR and E-MAIL April 1, 2025 Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549

Sincerely,
THOMSON REUTERS CORPORATION

Show Raw Text
CORRESP
 1
 filename1.htm

 CORRESP

 VIA EDGAR and E-MAIL
 April 1, 2025 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 Statements on Form F-10 (File
 No. 333-285907) and Form F-3 (File Nos. 333-285927,
 333-285927-01, 333-285927-02 and 333-285927-03) 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 Statements on Form F-10 (File No. 333-285907) and Form F-3 (File
Nos. 333-285927, 333-285927-01, 333-285927-02 and
 333-285927-03). We hereby request that the U.S. Securities and Exchange Commission declare the Registration Statements effective as of 4:30 p.m., New York time, on
Thursday, April 3, 2025, 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/ Richard Napolitano

 Name: Richard Napolitano

 Title: Chief Financial Officer

 THOMSON REUTERS APPLICATIONS INC.

 By:

 /s/ Richard Napolitano

 Name: Richard Napolitano

 Title: Vice President & Assistant Secretary

 THOMSON REUTERS (TAX & ACCOUNTING) INC.

 By:

 /s/ Richard Napolitano

 Name: Richard Napolitano

 Title: Vice President & Assistant Secretary

 WEST PUBLISHING CORPORATION

 By:

 /s/ Richard Napolitano

 Name: Richard Napolitano

 Title: Vice President & Assistant Secretary

 Ontario

 Commission des

 22nd Floor

 22e étage

 Securities

 valeurs mobilières

 20 Queen Street West

 20, rue queen ouest

 Commission

 de l’Ontario

 Toronto ON M5H 3S8

 Toronto ON M5H 3S8

 RECEIPT Thomson Reuters
Corporation TR Finance LLC This
is the receipt of the Ontario Securities Commission for the Short Form Base Shelf Prospectus of the above Issuer dated March 31, 2025 (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. March 31, 2025

 /s/ Winnie Sanjoto

 Winnie Sanjoto

 Senior Vice President, Corporate Finance Division

 Filing No.

 06254242, 06254253

 Ontario

 Commission des

 22nd Floor

 22e étage

 Securities

 valeurs mobilières

 20 Queen Street West

 20, rue queen ouest

 Commission

 de l’Ontario

 Toronto ON M5H 3S8

 Toronto ON M5H 3S8

 RECEIPT TR Finance LLC
 Thomson Reuters Corporation This
is the receipt of the Ontario Securities Commission for the Short Form Base Shelf Prospectus of the above Issuer dated March 31, 2025 (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. March 31, 2025

 /s/ Winnie Sanjoto

 Winnie Sanjoto

 Senior Vice President, Corporate Finance Division

 Filing No.

 06254253, 06254242