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UPLOAD Filing

Restaurant Brands International Limited Partnership
Date: June 12, 2025 · CIK: 0001618755 · Accession: 0000000000-25-006178

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File numbers found in text: 001-36787

Date
June 12, 2025
Author
Finance
Form
UPLOAD
Company
Restaurant Brands International Limited Partnership

Letter

Re: Restaurant Brands International Limited Partnership Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 21, 2025 File No. 001-36787 Dear Joshua Kobza:

June 12, 2025

Joshua Kobza Chief Financial Officer Restaurant Brands International Limited Partnership 130 King Street West, Suite 300 Toronto, Ontario M5X1E1 Canada

We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s).

Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for Fiscal Year Ended December 31, 2024 Item 8. Financial Statements and Supplementary Data Notes to Consolidated Financial Statements Note 18. Segment Reporting and Geographical Information, page 99

1. Please tell us how your disclosure complies with the requirement to disclose how the chief operating decision maker uses your reported measure of segment profit or loss in assessing segment performance and deciding how to allocate resources pursuant to ASC 280-10-50- 29.f. Refer to ASC 280-10-55-47.bb for guidance.

In closing, 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. June 12, 2025 Page 2

Please contact Amy Geddes at 202-551-3304 or Doug Jones at 202-551-3309 with any questions.

Sincerely,
Division of Corporation
Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 12, 2025

Joshua Kobza
Chief Financial Officer
Restaurant Brands International Limited Partnership
130 King Street West, Suite 300
Toronto, Ontario M5X1E1
Canada

 Re: Restaurant Brands International Limited Partnership
 Form 10-K for Fiscal Year Ended December 31, 2024
 Filed February 21, 2025
 File No. 001-36787
Dear Joshua Kobza:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

 Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2024
Item 8. Financial Statements and Supplementary Data
Notes to Consolidated Financial Statements
Note 18. Segment Reporting and Geographical Information, page 99

1. Please tell us how your disclosure complies with the requirement to
disclose how the
 chief operating decision maker uses your reported measure of segment
profit or loss in
 assessing segment performance and deciding how to allocate resources
pursuant to
 ASC 280-10-50- 29.f. Refer to ASC 280-10-55-47.bb for guidance.

 In closing, 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.
 June 12, 2025
Page 2

 Please contact Amy Geddes at 202-551-3304 or Doug Jones at 202-551-3309
with
any questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>