SEC Comment Letter for Emera US Holdings Inc. (CIK 0001690036) — Mar 10, 2026
Emera US Holdings Inc. (CIK 0001690036)
Date: March 10, 2026 · CIK: 0001690036 · Accession: 0000000000-26-002468
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File numbers found in text: 333-294017
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March 10, 2026
Jared B. Green
Chief Financial Officer
EUSHI Finance, Inc.
37 Route 236
Kittery Properties Suite 101
Kittery, ME 03904
Re:EUSHI Finance, Inc.
Registration Statement on Form F-3
Filed March 4, 2026
File No. 333-294017
Dear Jared B. Green:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Stephen Byeff