# EDGAR Filing Document

**Accession Number:** 0002019061
**File Stem:** 0001193125-25-155512
**Filing Date:** 2025-7
**Character Count:** 7326
**Document Hash:** 1ef2601b2f93855a2b5018782b23a805
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-155512.hdr.sgml**: 20250805

**ACCESSION NUMBER**: 0001193125-25-155512

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250703

**FILER**: 

**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:** CORRESP

**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
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** South Bow Infrastructure Holdings Ltd.
- **CENTRAL INDEX KEY:** 0002068375
- **STANDARD INDUSTRIAL CLASSIFICATION:** PIPE LINES (NO NATURAL GAS) [4610]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A0
- **FISCAL YEAR END:** 1231
- **LEGAL ENTITY IDENTIFIER:** 254900L681OSO7Q6ER16

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 707 5 STREET SW
- **STREET 2:** SUITE 900
- **CITY:** CALGARY
- **NON US STATE TERRITORY:** AB
- **PROVINCE COUNTRY:** A0
- **ZIP:** T2P 1V8
- **BUSINESS PHONE:** 5873185410

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 707 5 STREET SW
- **STREET 2:** SUITE 900
- **CITY:** CALGARY
- **NON US STATE TERRITORY:** AB
- **PROVINCE COUNTRY:** A0
- **ZIP:** T2P 1V8
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** South Bow Canadian Infrastructure Holdings Ltd.
- **CENTRAL INDEX KEY:** 0002068374
- **STANDARD INDUSTRIAL CLASSIFICATION:** PIPE LINES (NO NATURAL GAS) [4610]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A0
- **FISCAL YEAR END:** 1231
- **LEGAL ENTITY IDENTIFIER:** 2549004FYUSYLPBT1G26

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 707 5 STREET SW
- **STREET 2:** SUITE 900
- **CITY:** CALGARY
- **NON US STATE TERRITORY:** AB
- **PROVINCE COUNTRY:** A0
- **ZIP:** T2P 1V8
- **BUSINESS PHONE:** 5873185410

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 707 5 STREET SW
- **STREET 2:** SUITE 900
- **CITY:** CALGARY
- **NON US STATE TERRITORY:** AB
- **PROVINCE COUNTRY:** A0
- **ZIP:** T2P 1V8
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** South Bow Corp
- **CENTRAL INDEX KEY:** 0002019061
- **STANDARD INDUSTRIAL CLASSIFICATION:** PIPE LINES (NO NATURAL GAS) [4610]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** Z4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 707 5 STREET SW, SUITE 900
- **CITY:** CALGARY, ALBERTA
- **STATE:** Z4
- **ZIP:** T2P 1V8
- **BUSINESS PHONE:** 587-318-6100

**MAIL ADDRESS:**
- **STREET 1:** 707 5 STREET SW, SUITE 900
- **CITY:** CALGARY, ALBERTA
- **STATE:** Z4
- **ZIP:** T2P 1V8

**SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC** 

**707 5 Street SW, Suite 900** 

**Calgary, Alberta, Canada** 

**T2P 1V8** 

**Telephone: (855) 699-8437** 

July 3, 2025

**VIA EDGAR** 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | **South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd., South Bow Infrastructure Holdings Ltd. and South Bow USA Infrastructure Holdings LLC (collectively, the "Registrants") Registration Statement on Form F-10 and Form S-4 Form F-10 Registration File Nos. 333-288162, 333-288162-01 and 333-288162-02 and Form S-4 Registration File No. 333-288163**  |

---

Dear Sir/Madam:

Reference is made to the letter (the "Original Letter") submitted by the Registrants to the U.S. Securities Exchange Commission on July 1, 2025 relating to the request for effectiveness of the above-captioned Registration Statement on Form F-10 and Registration Statement on Form S-4.

As set forth in the Original Letter, pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933, as amended, (i) South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd. respectfully request effectiveness of the above-captioned Registration Statement on Form F-10 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable and (ii) South Bow USA Infrastructure Holdings LLC (together with South Bow Corporation, South Bow Canadian Infrastructure Holdings Ltd. and South Bow Infrastructure Holdings Ltd., the "Registrants") hereby respectfully requests effectiveness of the above-captioned Registration Statement on Form S-4 at 4:00 p.m., Eastern Time, on July 3, 2025 or as soon thereafter as practicable.

The Registrants have prepared this letter to include the receipt of clearance for the prospectus included in the Registration Statement on Form F-10 from the Alberta Securities Commission, a copy of which is attached hereto as Exhibit A.

The Registrants request to be notified of such effectiveness by a telephone call to Andrew J. Ericksen of White & Case LLP at (713) 496-9688.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SOUTH BOW CORPORATION** | **SOUTH BOW CORPORATION** |
| /s/ Kate Fischer | /s/ Kate Fischer |
| Name: | Kate Fischer |
| Title: | Associate General Counsel and Corporate Secretary |

---

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| | |
|:---|:---|
| **SOUTH BOW CANADIAN INFRASTRUCTURE HOLDINGS LTD.** | **SOUTH BOW CANADIAN INFRASTRUCTURE HOLDINGS LTD.** |
| /s/ Kate Fischer | /s/ Kate Fischer |
| Name: | Kate Fischer |
| Title: | Corporate Secretary |

---

---

| | |
|:---|:---|
| **SOUTH BOW INFRASTRUCTURE HOLDINGS LTD.** | **SOUTH BOW INFRASTRUCTURE HOLDINGS LTD.** |
| /s/ Kate Fischer | /s/ Kate Fischer |
| Name: | Kate Fischer |
| Title: | Corporate Secretary |

---

---

| | |
|:---|:---|
| **SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC** | **SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC** |
| /s/ Kate Fischer | /s/ Kate Fischer |
| Name: | Kate Fischer |
| Title: | Corporate Secretary |

---

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**Exhibit A** 

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![LOGO](g15349g0704012907443.jpg)

**ALBERTA SECURITIES ACT** 

Receipt for the Filing

of a Short Form Prospectus

On behalf of: **SOUTH BOW USA INFRASTRUCTURE HOLDINGS LLC**

Receipt for the Short Form Prospectus dated July 3, 2025 of the above Issuer is hereby issued pursuant to Section 120 of the Alberta Securities Act.

SEDAR Project #06300837

Dated at Calgary, Alberta on July 3, 2025

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| |
|:---|
| **Alberta Securities Commission** |
| *per: "Anthony Potter"* |
| Anthony Potter |
| Manager, Corporate Disclosure & Financial Analysis |

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SUITE 600, 250 - 5TH STREET S.W., CALGARY, ALBERTA, CANADA T2P 0R4 TEL: 403.297.6454 FAX: 403.297.6156

<u>www.asc.ca</u>