SEC Comment Letter for Restaurant Brands International Limited Partnership (RSTRF) (CIK 0001618755) (RSTRF) — Jul 19, 2016
Restaurant Brands International Limited Partnership (RSTRF) (CIK 0001618755)
Date: July 19, 2016 · CIK: 0001618755 · Accession: 0000000000-16-084899
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 July 19, 2016 Joshua Kobza Chief Financial Officer Restaurant Brands International Limited Partnership 226 Wyecroft Road Oakville, Ontario Canada L6K 3X7
Re: Restaurant Brands International Limited Partnership Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 001 -36787
Dear Mr. Kobza :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission o r any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act o f 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
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Mail Stop 3561 July 19, 2016 Joshua Kobza Chief Financial Officer Restaurant Brands International Limited Partnership 226 Wyecroft Road Oakville, Ontario Canada L6K 3X7 Re: Restaurant Brands International Limited Partnership Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 001 -36787 Dear Mr. Kobza : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission o r any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act o f 1934 and all applicable rules require. Sincerely, /s/ Andrew Mew Andrew Mew Senior Assistant Chief Accountant Office of Transportation and Leisure