July 8, 2009 Division of Corporation Finance Washington, DC U.S.A. 20549 | TransCanada PipeLines Limited tel 403.920.7685 fax 403.920.2467 email don_degrandis@transcanada.com web www.transcanada.com |
Attention: Mr. H. Christopher Owings, Assistant Director
Dear Mr. Owings:
Re: TransCanada Corporation
Annual Report on Form 40-F for Fiscal Year Ended December 31, 2008
Filed February 25, 2009
File No. 001-31690
We received your letter dated June 25, 2009 with respect to TransCanada Corporation’s Annual Report filed on Form 40-F as noted above. In response to your comment regarding the certifications filed as Exhibits 31.1 and 31.2, you will note that the instruction in paragraph 1 of the certification refers to the document as “annual report” as do our filed certifications and that the instruction on paragraph 2 does not refer to “issuer” or “registrant”, nor do the filed certifications.
With respect to the other noted discrepancies between the Form 40-F General Instructions and the filed certifications, we will ensure that all future filings contain language identical to the language included in the General Instructions, where required.
We acknowledge that:
· | The Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
· | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
· | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We appreciate your attention to this matter. Should you require anything further in this regard, please contact me at 403.920.7685.
Sincerely,
/s/ Donald J. DeGrandis
Donald J. DeGrandis
Corporate Secretary
cc: Mr. Ronald E. Alper, Staff Attorney, SEC
/emc