June 13, 2017
Via EDGAR and E-mail
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Telecommunications
100 F Street, NE
Washington, D.C. 20549-7010
Attn: Larry Spirgel
Re: | Request for Acceleration of Effectiveness of Registration Statement on Form F-4 (File No. 333-217512) of MacDonald, Dettwiler and Associates Ltd., a corporation organized under the laws of British Columbia (the “Company”) |
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, the Company hereby requests that the effectiveness of its Registration Statement on Form F-4 (Registration No. 333-217512) be accelerated so that the Registration Statement will become effective on Friday, June 16, 2017 at 10:00 a.m., Eastern Time, or as soon as practicable thereafter.
Please call Stephen M. Gill of Vinson & Elkins L.L.P. at (713) 758-4458 or Jeffrey Floyd of Vinson & Elkins L.L.P. at (713) 758-2194 with any questions regarding this matter.
Very truly yours, | ||
MacDonald, Dettwiler and Associates Ltd. | ||
By: | /s/ Michelle Kley | |
Name: | Michelle Kley | |
Title: | Senior Vice President, Chief Legal and Compliance Officer of SSL MDA Holdings, Inc., on behalf of MacDonald, Dettwiler and Associates Ltd. |