<SEC-DOCUMENT>0001193125-23-258482.txt : 20231204
<SEC-HEADER>0001193125-23-258482.hdr.sgml : 20231204
<ACCEPTANCE-DATETIME>20231018161156
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-258482
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231018

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BROOKFIELD Corp /ON/
		CENTRAL INDEX KEY:			0001001085
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF NONRESIDENTIAL BUILDINGS [6512]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BROOKFIELD PLACE, 181 BAY ST, STE 100
		STREET 2:		PO BOX 762
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J2T3
		BUSINESS PHONE:		416-363-9491

	MAIL ADDRESS:	
		STREET 1:		BROOKFIELD PLACE, 181 BAY ST, STE 100
		STREET 2:		PO BOX 762
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J2T3

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROOKFIELD ASSET MANAGEMENT INC.
		DATE OF NAME CHANGE:	20051116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRASCAN CORP/
		DATE OF NAME CHANGE:	20010321

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EDPERBRASCAN CORP
		DATE OF NAME CHANGE:	19970904
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g477199snap1.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR AND <FONT STYLE="white-space:nowrap">E-MAIL</FONT> </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;18, 2023 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Real Estate&nbsp;&amp; Construction </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and
Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Brookfield </B><B>Corporation</B> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">F-3</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-274061</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To Whom It May Concern: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of
the General Rules and Regulations of the United States Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) promulgated under the Securities Act of 1933, as amended, Brookfield Corporation hereby respectfully requests that the
effectiveness of the above referenced registration statement on Form <FONT STYLE="white-space:nowrap">F-3</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-274061)</FONT> be accelerated by the Commission so that it may become effective at
4:00 P.M. Eastern Time on Friday, October&nbsp;20, 2023. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If the Staff of the Commission has any questions, please contact Mile T. Kurta,
Esq. of Torys LLP at (212) <FONT STYLE="white-space:nowrap">880-6363</FONT> or <U>mkurta@torys.com</U>. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely,</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>BROOKFIELD CORPORATION</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Swati Mandava</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Name: Swati Mandava</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Title: Managing Director, Legal and Regulatory</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Signature Page to the Acceleration Request] </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>

</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g477199snap1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g477199snap1.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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M%&C1ZI8I*D#LR@2J V0<'@$T-<KLP3NKDGB#7K+PYH\VIW[LL$6,A1EF).
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40 4 % !0 F!20"TP"@ H * /_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
