SEC Comment Letter 0000000000-23-008187 to WEST FRASER TIMBER CO., LTD (WFG) (CIK 0001402388) (WFG)
WEST FRASER TIMBER CO., LTD (WFG) (CIK 0001402388)
Date: Aug. 1, 2023 · CIK: 0001402388 · Accession: 0000000000-23-008187
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United States securities and exchange commission logo August 1, 2023 Christopher Virostek Chief Financial Officer West Fraser Timber Co. Ltd. 1500 – 885 West Georgia Street Vancouver , British Columbia Canada V6C 3E8 Re:West Fraser Timber Co. Ltd. Form 40-F for the Year Ended December 31, 2022 Response dated July 21, 2023 File No. 1-39974 Dear Christopher Virostek: We have reviewed your July 21, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to our comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 17, 2023 letter. Form 40-F/A Amendment No 1 filed July 21, 2023 Exhibits 99.4 and 99.5 Section 302 Certifications, page 1 1.We note your response to our comment number 1 and re-issue the comment in part. We note that the exhibits still do not include the introductory language in paragraph 4 referring to establishing and maintaining internal control over financial reporting. Refer to Regulation S-K Item 601(b)(31)(i) for the exact wording of the certifications. Please revise accordingly.
You may contact Charles Eastman at (202) 551-3794 or Claire Erlanger at (202) 551- 3301 with any questions.
FirstName LastNameChristopher Virostek Comapany NameWest Fraser Timber Co. Ltd. August 1, 2023 Page 2 FirstName LastName Christopher Virostek West Fraser Timber Co. Ltd. August 1, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 1, 2023
Christopher Virostek
Chief Financial Officer
West Fraser Timber Co. Ltd.
1500 – 885 West Georgia Street
Vancouver , British Columbia
Canada V6C 3E8
Re:West Fraser Timber Co. Ltd.
Form 40-F for the Year Ended December 31, 2022
Response dated July 21, 2023
File No. 1-39974
Dear Christopher Virostek:
We have reviewed your July 21, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to our comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to our comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
July 17, 2023 letter.
Form 40-F/A Amendment No 1 filed July 21, 2023
Exhibits 99.4 and 99.5 Section 302 Certifications, page 1
1.We note your response to our comment number 1 and re-issue the comment in part. We
note that the exhibits still do not include the introductory language in paragraph 4
referring to establishing and maintaining internal control over financial reporting. Refer
to Regulation S-K Item 601(b)(31)(i) for the exact wording of the certifications. Please
revise accordingly.
You may contact Charles Eastman at (202) 551-3794 or Claire Erlanger at (202) 551-
3301 with any questions.
FirstName LastNameChristopher Virostek
Comapany NameWest Fraser Timber Co. Ltd.
August 1, 2023 Page 2
FirstName LastName
Christopher Virostek
West Fraser Timber Co. Ltd.
August 1, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing