VIA EDGAR and E-MAIL
June 20, 2024
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Thomson Reuters Corporation |
TR Finance LLC
Thomson Reuters Applications Inc.
Thomson Reuters (Tax & Accounting) Inc.
West Publishing Corporation
Registration Statement on Form F-10 (File No. 333-279991) and Form F-3 (File Nos. 333-280007, 333-280007-01, 333-280007-02 and 333-280007-03)
To Whom It May Concern:
On behalf of Thomson Reuters Corporation, a corporation incorporated in the Province of Ontario, Canada, TR Finance LLC, a Delaware limited liability company, Thomson Reuters Applications Inc., a corporation incorporated under the laws of the State of Delaware, Thomson Reuters (Tax & Accounting) Inc., a corporation incorporated under the laws of the State of Texas, and West Publishing Corporation, a corporation incorporated under the laws of the State of Minnesota (collectively, the “Registrants”), enclosed is the final receipt issued by the Ontario Securities Commission with respect to the final base shelf prospectus contained in the Registrants’ Registration Statement on Form F-10 (File No. 333-279991) and Form F-3 (File Nos. 333-280007, 333-280007-01, 333-280007-02 and 333-280007-03). I hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 9:30 a.m., New York time, on June 24, 2024, or as soon as possible thereafter.
If the Staff has any questions, please contact Christopher R. Bornhorst, Esq. of Torys LLP at cbornhorst@torys.com or (212) 880-6047.
| Sincerely, | ||
| THOMSON REUTERS CORPORATION | ||
| By: | /s/ Jennifer Ruddick | |
| Name: Jennifer Ruddick | ||
| Title: Deputy Company Secretary | ||
| TR FINANCE LLC | ||
| By: | /s/ Linda J. Walker | |
| Name: Linda J. Walker | ||
| Title: Chief Financial Officer | ||
| THOMSON REUTERS APPLICATIONS INC. | ||
| By: | /s/ Linda J. Walker | |
| Name: Linda J. Walker | ||
| Title: Senior Vice President & Assistant Secretary | ||
| THOMSON REUTERS (TAX & ACCOUNTING) INC. | ||
| By: | /s/ Linda J. Walker | |
| Name: Linda J. Walker | ||
| Title: Vice President & Assistant Secretary | ||
| WEST PUBLISHING CORPORATION | ||
| By: | /s/ Linda J. Walker | |
| Name: Linda J. Walker | ||
| Title: Vice President & Assistant Secretary | ||
|
Ontario Securities Commission |
Commission des valeurs mobilières de l’Ontario |
22nd Floor 20 Queen Street West Toronto ON M5H 3S8 |
22e étage 20, rue queen ouest Toronto ON M5H 3S8 |
RECEIPT
Thomson Reuters Corporation
TR Finance LLC
This is the receipt of the Ontario Securities Commission for the Shelf Prospectus of the above Issuer dated June 18, 2024 (the prospectus).
The prospectus has been filed under Multilateral Instrument 11-102 Passport System in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, Quebec, Saskatchewan. A receipt for the prospectus is deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.
June 19, 2024
Winnie Sanjoto
Winnie Sanjoto
Senior Vice-President, Corporate Finance
Filing No. 06143568, 06143569
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Ontario Securities Commission |
Commission des valeurs mobilières de l’Ontario |
22nd Floor 20 Queen Street West Toronto ON M5H 3S8 |
22e étage 20, rue queen ouest Toronto ON M5H 3S8 |
RECEIPT
TR Finance LLC
Thomson Reuters Corporation
This is the receipt of the Ontario Securities Commission for the Shelf Prospectus of the above Issuer dated June 18, 2024 (the prospectus).
The prospectus has been filed under Multilateral Instrument 11-102 Passport System in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, Quebec, Saskatchewan. A receipt for the prospectus is deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.
June 19, 2024
Winnie Sanjoto
Winnie Sanjoto
Senior Vice-President, Corporate Finance
Filing No. 06143569, 06143568