# EDGAR Filing Document

**Accession Number:** 0001173382
**File Stem:** 0000000000-23-002473
**Filing Date:** 2023-3
**Character Count:** 2603
**Document Hash:** 1ae918feef54753c7eabe6091f7674c6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002473.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 0000000000-23-002473

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230314

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CAE INC
- **CENTRAL INDEX KEY:** 0001173382
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 8585 COTE DE LIESSE
- **CITY:** ST-LAURENT
- **STATE:** A8
- **ZIP:** H4T 1G6
- **BUSINESS PHONE:** 514-341-6780

**MAIL ADDRESS:**
- **STREET 1:** 8585 COTE DE LIESSE
- **CITY:** ST-LAURENT
- **STATE:** A8
- **ZIP:** H4T 1G6
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001173382-22-000017

## Text-Extract

```

United States securities and exchange commission logo

                      March 14, 2023

       Sonya Branco
       Chief Financial Officer
       CAE Inc.
       8585 C  te-de-Liesse
       Saint-Laurent, Qu  bec, H4T 1G6

                                                        Re: CAE Inc.
                                                            Form 40-F for the
Fiscal Year Ended March 31, 2022
                                                            Filed June 23, 2022
                                                            File No. 001-31402

       Dear Sonya Branco:

              We have completed our review of your filing. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 14, 2023

Sonya Branco
Chief Financial Officer
CAE Inc.
8585 Côte-de-Liesse
Saint-Laurent, Québec, H4T 1G6

Re: CAE Inc.

Form 40-F for the Fiscal Year Ended March 31, 2022

Filed June 23, 2022

File No. 001-31402

Dear Sonya Branco:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Manufacturing