SEC Comment Letter for Restaurant Brands International Inc. (QSR) (CIK 0001618756) (QSR) — Aug 16, 2016
Restaurant Brands International Inc. (QSR) (CIK 0001618756)
Date: Aug. 16, 2016 · CIK: 0001618756 · Accession: 0000000000-16-088847
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36786
Letter
Mail Stop 3561 August 16, 2016 Joshua Kobza Chief Financial Officer Restaurant Brands International, Inc. 226 Wyecroft Road Oakville, Ontario Canada L6K 3X7
Re: Restaurant Brands International, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 001-36786
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 or any person under the federal secur ities 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 of 1934 and all applicable rules requ ire.
Sincerely,
/s/ Lyn Shenk for
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Mail Stop 3561 August 16, 2016 Joshua Kobza Chief Financial Officer Restaurant Brands International, Inc. 226 Wyecroft Road Oakville, Ontario Canada L6K 3X7 Re: Restaurant Brands International, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 001-36786 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 or any person under the federal secur ities 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 of 1934 and all applicable rules requ ire. Sincerely, /s/ Lyn Shenk for Andrew Mew Senior Assistant Chief Accountant