SEC Comment Letter 0000000000-23-002473 to CAE INC (CAE) (CIK 0001173382) (CAE)
CAE INC (CAE) (CIK 0001173382)
Date: March 14, 2023 · CIK: 0001173382 · Accession: 0000000000-23-002473
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File numbers found in text: 001-31402
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United States securities and exchange commission logo
March 14, 2023
Sonya Branco
Chief Financial Officer
CAE Inc.
8585 Côte-de-Liesse
Saint-Laurent, Québec, H4T 1G6
Re:CAE Inc.
Form 40-F for the Fiscal Year Ended March 31, 2022
Filed June 23, 2022
File No. 001-31402
Dear Sonya Branco:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing