SEC Comment Letter 0000000000-25-006818 to South Bow USA Infrastructure Holdings LLC (CIK 0002068372)

South Bow USA Infrastructure Holdings LLC (CIK 0002068372)
Date: June 27, 2025 · CIK: 0002068372 · Accession: 0000000000-25-006818

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File numbers found in text: 333-288163

Date

June 27, 2025

Author

Division of

Form

UPLOAD

Company

South Bow USA Infrastructure Holdings LLC (CIK 0002068372)

Letter

Re: South Bow USA Infrastructure Holdings LLC Registration Statement on Form S-4 Filed June 20, 2025 File No. 333-288163 Dear Bevin Wirzba:

June 27, 2025

Bevin Wirzba President and Chief Executive Officer South Bow USA Infrastructure Holdings LLC 707 5 Street SW, Suite 900 Calgary, Alberta, Canada T2P 1V8

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: A.J. Ericksen

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 27, 2025

Bevin Wirzba
President and Chief Executive Officer
South Bow USA Infrastructure Holdings LLC
707 5 Street SW, Suite 900
Calgary, Alberta, Canada
T2P 1V8

 Re: South Bow USA Infrastructure Holdings LLC
 Registration Statement on Form S-4
 Filed June 20, 2025
 File No. 333-288163
Dear Bevin Wirzba:

 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: A.J. Ericksen
</TEXT>
</DOCUMENT>

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