SEC Comment Letter 0000000000-23-008779 to Telesat Corp (TSAT) (CIK 0001845840) (TSAT)
Telesat Corp (TSAT) (CIK 0001845840)
Date: Aug. 11, 2023 · CIK: 0001845840 · Accession: 0000000000-23-008779
AI Filing Summary & Sentiment
File numbers found in text: 001-41083
Letter
United States securities and exchange commission logo August 11, 2023 Christopher DiFrancesco General Counsel and Secretary Telesat Corp c/o Telesat Canada 160 Elgin Street Suite 2100 Ottawa, Ontario, Canada K2P 2P7 Re:Telesat Corp Form 20-F for the Year Ended December 31, 2022 Filed March 29, 2023 File No. 001-41083 Dear Christopher DiFrancesco: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Year Ended December 31, 2022, Filed on March 29, 2023 Telesat Partnership LP, page 1 1.Please tell us why Telesat Partnership is no longer identified as a co-registrant on the cover of your Form 20-F. Also tell us of your consideration of whether a Form 15F should have been filed by the partnership. 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. You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352 or Robert
FirstName LastNameChristopher DiFrancesco Comapany NameTelesat Corp August 11, 2023 Page 2 FirstName LastName Christopher DiFrancesco Telesat Corp August 11, 2023 Page 2 Littlepage, Accountant Branch Chief, at 202-551-3361 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
August 11, 2023
Christopher DiFrancesco
General Counsel and Secretary
Telesat Corp
c/o Telesat Canada
160 Elgin Street
Suite 2100
Ottawa, Ontario, Canada
K2P 2P7
Re:Telesat Corp
Form 20-F for the Year Ended December 31, 2022
Filed March 29, 2023
File No. 001-41083
Dear Christopher DiFrancesco:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Year Ended December 31, 2022, Filed on March 29, 2023
Telesat Partnership LP, page 1
1.Please tell us why Telesat Partnership is no longer identified as a co-registrant on the
cover of your Form 20-F. Also tell us of your consideration of whether a Form 15F
should have been filed by the partnership.
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.
You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352 or Robert
FirstName LastNameChristopher DiFrancesco
Comapany NameTelesat Corp
August 11, 2023 Page 2
FirstName LastName
Christopher DiFrancesco
Telesat Corp
August 11, 2023
Page 2
Littlepage, Accountant Branch Chief, at 202-551-3361 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology