CORRESP Filing
South Bow Corp
Date: July 1, 2025 · CIK: 0002019061 · Accession: 0001193125-25-154152
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288162, 333-288163
Letter
Re: South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd., South Bow Infrastructure Holdings Ltd. and South Bow USA Infrastructure Holdings LLC
SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC 707 5 Street SW, Suite 900 Calgary, Alberta, Canada T2P 1V8 Telephone: (855) 699-8437 July 1, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Registration Statement on Form F-10 and Form S-4
Filed June 18, 2025
Form F-10 Registration File Nos. 333-288162, 333-288162-01 and 333-288162-02 and Form S-4 Registration File No. 333-288163 Dear Sir/Madam: Pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933, as amended, (i) South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd. respectfully request effectiveness of the above-captioned Registration Statement on Form F-10 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable and (ii) South Bow USA Infrastructure Holdings LLC (together with South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd., the “Registrants”) hereby respectfully requests effectiveness of the above-captioned Registration Statement on Form S-4 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable. The Registrants request to be notified of such effectiveness by a telephone call to Andrew J. Ericksen of White & Case LLP at (713) 496-9688.
Very truly yours,
SOUTH BOW CORPORATION
Show Raw Text
CORRESP 1 filename1.htm CORRESP SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC 707 5 Street SW, Suite 900 Calgary, Alberta, Canada T2P 1V8 Telephone: (855) 699-8437 July 1, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd., South Bow Infrastructure Holdings Ltd. and South Bow USA Infrastructure Holdings LLC Registration Statement on Form F-10 and Form S-4 Filed June 18, 2025 Form F-10 Registration File Nos. 333-288162, 333-288162-01 and 333-288162-02 and Form S-4 Registration File No. 333-288163 Dear Sir/Madam: Pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933, as amended, (i) South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd. respectfully request effectiveness of the above-captioned Registration Statement on Form F-10 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable and (ii) South Bow USA Infrastructure Holdings LLC (together with South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd., the “Registrants”) hereby respectfully requests effectiveness of the above-captioned Registration Statement on Form S-4 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable. The Registrants request to be notified of such effectiveness by a telephone call to Andrew J. Ericksen of White & Case LLP at (713) 496-9688. Very truly yours, SOUTH BOW CORPORATION /s/ Kate Fischer Name: Kate Fischer Title: Associate General Counsel and Corporate Secretary SOUTH BOW CANADIAN INFRASTRUCTURE HOLDINGS LTD. /s/ Kate Fischer Name: Kate Fischer Title: Corporate Secretary SOUTH BOW INFRASTRUCTURE HOLDINGS LTD. /s/ Kate Fischer Name: Kate Fischer Title: Corporate Secretary SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC /s/ Kate Fischer Name: Kate Fischer Title: Corporate Secretary