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UPLOAD Filing

Restaurant Brands International Inc.
Date: June 12, 2025 · CIK: 0001618756 · Accession: 0000000000-25-006181

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36786

Date
June 12, 2025
Author
Finance
Form
UPLOAD
Company
Restaurant Brands International Inc.

Letter

Re: Restaurant Brands International Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 21, 2025 File No. 001-36786 Dear Joshua Kobza:

June 12, 2025

Joshua Kobza Chief Financial Officer Restaurant Brands International Inc. 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 General

1. We reviewed the Form 10-K for the year ended December 31, 2024 of your subsidiary Restaurant Brands International Limited Partnership, for which we issued a comment. It appears that comment is applicable to Restaurant Brands International Inc. In this regard, please respond to us accordingly. 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 Inc.
130 King Street West, Suite 300
Toronto, Ontario M5X1E1
Canada

 Re: Restaurant Brands International Inc.
 Form 10-K for Fiscal Year Ended December 31, 2024
 Filed February 21, 2025
 File No. 001-36786
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
General

1. We reviewed the Form 10-K for the year ended December 31, 2024 of your
 subsidiary Restaurant Brands International Limited Partnership, for
which we issued a
 comment. It appears that comment is applicable to Restaurant Brands
International
 Inc. In this regard, please respond to us accordingly.
 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>