SEC Comment Letter for CANADIAN PACIFIC RAILWAY — Aug 18, 2005
CANADIAN PACIFIC RAILWAY CO/NEW (CIK 0001166893)
Date: Aug. 18, 2005 · CIK: 0001166893 · Accession: 0000000000-05-042781
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
August 18, 2005
BY U.S. Mail and Facsimile [ (403) 205 - 9000 ]
Mr. Robert J. Ritchie, President and Chief Executive Officer
CANADIAN PACIFIC RAILWAY LIMITED
CANADIAN PACIFIC RAILWAY COMPANY
Suite 500, Gulf Canada Square
401-9th Avenue S.W.
Calgary, Alberta, Canada T2P 4Z4
Re: Canadian Pacific Railway Limited
40-F for Fiscal Year Ended December 31, 2004
File No. 1-01342
Re: Canadian Pacific Railway Company
40-F for Fiscal Year Ended December 31, 2004
File No. 1-15272
Dear Mr. Ritchie:
We have completed our review of your Form 40-F and have no
further comments at this time.
Sincerely,
David R. Humphrey
Accounting Branch Chief
cc: M.T. (Mike) Waites
Chief Financial Officer
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</DOCUMENT>