SEC Comment Letter for TC ENERGY CORP (TRP, TCANF, TCENF, TCEYF, TCNCF, TNCAF, TRPEF, TRPPF, TRPRF) (CIK 0001232384) (TRP) — Aug 15, 2005

TC ENERGY CORP (TRP, TCANF, TCENF, TCEYF, TCNCF, TNCAF, TRPEF, TRPPF, TRPRF) (CIK 0001232384)
Date: Aug. 15, 2005 · CIK: 0001232384 · Accession: 0000000000-05-042166

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AI Filing Summary & Sentiment

Date

August 15, 2005

Author

Michael Moran, Esq.

Form

UPLOAD

Company

TC ENERGY CORP (TRP, TCANF, TCENF, TCEYF, TCNCF, TNCAF, TRPEF, TRPPF, TRPRF) (CIK 0001232384)

Letter

By U.S. Mail Russell Girling Chief Financial Officer TransCanada Corporation 450 - 1st Street SW Calgary, AB T2P5 TransCanada Pipelines LTD File No. 1-08887 Form 40-F for the year ended December 31, 2004

Re: TransCanada Corporation File No. 1-31690 Form 40-F for the year ended December 31, 2004

Dear Mr. Girling,

We have completed our review of your Forms 40-F and related filings and have no further comments at this time.

Sincerely,
Michael Moran, Esq.
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3-8

								August 15, 2005

By U.S. Mail

Russell Girling
Chief Financial Officer
TransCanada Corporation
450 - 1st Street SW
Calgary, AB T2P5

		Re:	TransCanada Corporation
			File No. 1-31690
			Form 40-F for the year ended December 31, 2004

			TransCanada Pipelines LTD
			File No. 1-08887
			Form 40-F for the year ended December 31, 2004

Dear Mr. Girling,

	We have completed our review of your Forms 40-F and related
filings and have no further comments at this time.

							Sincerely,

							Michael Moran, Esq.
Branch Chief

</TEXT>
</DOCUMENT>

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