SecProbe.io

CORRESP
 1
 filename1.htm

 EMERA INCORPORATED
5151 Terminal Road

 Halifax NS Canada

 B3J 1A1
Telephone: (902) 450-0507

 September 25, 2025

 VIA EDGAR

 United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

 Re:

 Emera Incorporated, EUSHI Finance, Inc. and Emera US Holdings Inc.
 Registration Statement on Form F-10 and Form F-3

 Filed September 25, 2025
 Form F-10 Registration File No. 333-290502 and Form F-3 Registration File No. 333-290501

 Dear Sir/Madam:

 Pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933,
as amended, (i) Emera Incorporated hereby respectfully requests effectiveness of the above-captioned Registration Statement on Form F-10
at 5:00 p.m., Eastern Time, on September 26, 2025 or as soon thereafter as practicable and (ii) EUSHI Finance, Inc. and Emera US Holdings
Inc. (collectively with Emera Incorporated, the "Registrants") hereby respectfully request effectiveness of the above-captioned
Registration Statement on Form F-3 at 5:00 p.m., Eastern Time, on September 26, 2025 or as soon thereafter as practicable. The notification
of clearance for the prospectus included in the Registration Statement from the Nova Scotia Securities Commission is attached hereto as
Exhibit A.

 The Registrants request to be notified of such effectiveness by a telephone
call to Stephen A. Byeff of Davis Polk & Wardwell LLP at (212) 450-4715.

 Very truly yours,

 Emera Incorporated

 By:
 /s/ Brian C. Curry

 Name:
 Brian C. Curry

 Title:
 Corporate Secretary

 EUSHI Finance, Inc.

 By:
 /s/ Brian C. Curry

 Name:
 Brian C. Curry

 Title:
 Corporate Secretary

 Emera US Holdings Inc.

 By:
 /s/ Brian C. Curry

 Name:
 Brian C. Curry

 Title:
 Secretary

 Exhibit A

 Securities
 Commission
 Suite
 400, Duke Tower
 5251
 Duke St., P. O. Box 458
 Halifax,
 NS B3J 2P8

 NOTIFICATION OF CLEARANCE

 Re: Emera
Incorporated – SEDAR+ filing no. 6341140

 In accordance
with section 4.3 of Companion Policy 71-101CP to National Instrument 71-101 The Multijurisdictional Disclosure System , a Notification
of Clearance is hereby issued in respect of the registration statement on Form F-10 of Emera Incorporated dated September 25, 2025, relating
to the offering by EUSHI Finance, Inc. to issue one or more series of senior and/or subordinated unsecured debt securities ( Debt Securities ),
in an aggregate principal amount of up to US$3,000,000,000 (or the equivalent in other currencies) or, if any Debt Securities are issued
at an original issue discount, such greater amount as shall result in an aggregate issue price of US$3,000,000,000 (or the equivalent
in other currencies), during the 25-month period that the short form base shelf prospectus, including any further amendments hereto,
remains valid. The Debt Securities will be guaranteed on a senior and/or subordinated, unsecured basis, jointly and severally by Emera
Incorporated, a Nova Scotia company, and Emera US Holdings Inc., a Delaware corporation.

 DATED
 at Halifax this 25 th day of September 2025.

 "Abel Lazarus"

 Abel Lazarus

 Director, Corporate Finance

 Bus: 902-424-7768
• Fax: 902-424-4625 • nssc.novascotia.ca

CORRESP
1
filename1.htm

EMERA INCORPORATED

5151 Terminal Road

Halifax NS Canada

B3J 1A1

Telephone: (902) 450-0507

December 5, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Re:

    Emera Incorporated, EUSHI Finance, Inc. and Emera US Holdings Inc.

    Registration Statement on Form F-10 and Form S-4

    Filed November 27, 2024

    Form F-10 Registration File No. 333-283517 and Form S-4 Registration File Nos. 333-283516 and 333-383516-01

Dear Sir/Madam:

Pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933,
as amended, (i) Emera Incorporated hereby respectfully requests effectiveness of the above-captioned Registration Statement on Form F-10
at 3:00 p.m., Eastern Time, on December 9, 2024 or as soon thereafter as practicable and (ii) EUSHI Finance, Inc. and Emera US Holdings
Inc. (collectively with Emera Incorporated, the “Registrants”) hereby respectfully request effectiveness of the above-captioned
Registration Statement on Form S-4 at 3:00 p.m., Eastern Time, on December 9, 2024 or as soon thereafter as practicable. The notification
of clearance for the prospectus included in the Registration Statement from the Nova Scotia Securities Commission is attached hereto as
Exhibit A.

The Registrants request to be notified of such effectiveness by a telephone
call to Byron B. Rooney of Davis Polk & Wardwell LLP at (212) 450-4658.

    Very truly yours,

    Emera Incorporated

    By:
    /s/ Brian C. Curry

    Name:
    Brian C. Curry

    Title:
    Corporate Secretary

    EUSHI Finance, Inc.

    By:
    /s/ Brian C. Curry

    Name:
    Brian C. Curry

    Title:
    Corporate Secretary

    Emera US Holdings Inc.

    By:
    /s/ Brian C. Curry

    Name:
    Brian C. Curry

    Title:
    Secretary

Exhibit A

  Securities
Commission
   Suite
400, Duke Tower

5251
Duke St., P. O. Box 458

Halifax,
NS B3J 2P8

NOTIFICATION OF CLEARANCE

Re: Emera
Incorporated – SEDAR+ filing no. 6211475

In accordance
with section 4.3 of Companion Policy 71-101CP to National Instrument 71-101 The Multijurisdictional Disclosure System, a Notification
of Clearance is hereby issued in respect of the registration statement on Form F-10 of Emera Incorporated dated November 27, 2024, relating
to the offering by EUSHI Finance, Inc. to exchange new US$500,000,000 7.625% Fixed-to-Fixed Reset Rate Junior Subordinated Notes due
2054 (the New Notes), which have been registered under the Securities Act of 1933, as amended, for the currently outstanding US$500,000,000
7.625% Fixed-to-Fixed Reset Rate Junior Subordinated Notes due 2054 (the Old Notes). The Old Notes are, and the New Notes will be, fully
and unconditionally guaranteed by Emera Incorporated, a Nova Scotia company, and Emera US Holdings Inc., a Delaware corporation, on a
joint, several and subordinated basis, subject to customary release provisions as set forth in the indenture dated June 18, 2024, between
EUSHI Finance, Inc., Emera Incorporated, Emera US Holdings Inc. and Equiniti Trust Company, LLC, as supplemented by a first supplemental
indenture dated June 18, 2024.

DATED
at Halifax this 28th day of November 2024.

“Abel
Lazarus”

_______________________

Abel Lazarus

Director,
Corporate Finance

Bus: 902-424-7768
• Fax: 902-424-4625 • nssc.novascotia.ca