# EDGAR Filing Document

**Accession Number:** 0002068372
**File Stem:** 0000000000-25-006818
**Filing Date:** 2025-6
**Character Count:** 2310
**Document Hash:** f430ef09f065ba061a43f19349bbe5a8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006818.hdr.sgml**: 20250805

**ACCESSION NUMBER**: 0000000000-25-006818

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250627

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** South Bow USA Infrastructure Holdings LLC
- **CENTRAL INDEX KEY:** 0002068372
- **STANDARD INDUSTRIAL CLASSIFICATION:** PIPE LINES (NO NATURAL GAS) [4610]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 932092930
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231
- **LEGAL ENTITY IDENTIFIER:** 254900Z1WAY7QFQ7O850

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288163

**BUSINESS ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
- **BUSINESS PHONE:** 8324708822

**MAIL ADDRESS:**
- **STREET 1:** 920 MEMORIAL CITY WAY
- **STREET 2:** SUITE 800
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77024
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-25-142932

## Text-Extract

```

                                                           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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._