<SEC-DOCUMENT>0001171843-23-007284.txt : 20240104
<SEC-HEADER>0001171843-23-007284.hdr.sgml : 20240104
<ACCEPTANCE-DATETIME>20231127163025
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-23-007284
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20231127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Colliers International Group Inc.
		CENTRAL INDEX KEY:			0000913353
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1140 BAY STREET
		STREET 2:		SUITE 4000
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5S 2B4
		BUSINESS PHONE:		(416) 960-9500

	MAIL ADDRESS:	
		STREET 1:		1140 BAY STREET
		STREET 2:		SUITE 4000
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5S 2B4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRSTSERVICE CORP
		DATE OF NAME CHANGE:	19931013
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 33%"><P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #24408F">1140 Bay Street, Suite 4000</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #24408F">Toronto, Ontario</P>

<P STYLE="font-size: 10pt; text-indent: -0.05pt; margin-top: 0pt; margin-bottom: 0pt; color: #24408F">M5S 2B4 Canada</P>

<P STYLE="font-size: 10pt; text-indent: -0.05pt; margin-top: 0pt; margin-bottom: 0pt; color: #24408F">Main: +1 416 960 <FONT STYLE="letter-spacing: -0.2pt">9500</FONT></P>

</TD>
  <TD STYLE="width: 34%">&nbsp;</TD>
  <TD STYLE="text-align: right; width: 33%"><IMG SRC="logo.jpg" ALT=""></TD></TR>
</TABLE>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #24408F">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">November 27, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">Division of Corporation Finance</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">Office of Real Estate &amp; Construction</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt">United States Securities
and Exchange Commission</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt"></FONT>Washington, DC 20549</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><B><U>RE: Letter for Colliers International Group Inc.
(the &ldquo;Company&rdquo;) dated November 15, 2023 <FONT STYLE="letter-spacing: -0.2pt">(File No. 001-36898)</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">This letter is in response to your above-noted letter. Our response
is keyed to the comment in your <FONT STYLE="letter-spacing: -0.1pt">letter.</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt"><B>Comment:</B></FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I>Form 40-F for the Fiscal Year Ended December 31, 2022</I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I>Exhibit
2</I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I>Notes to Consolidated Financial Statements</I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I>Note 4. Acquisitions,
page 24</I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I>1. We note your disclosure that goodwill amounts recognized
are primarily attributable to assembled workforces, synergies with existing operations, and future growth prospects. Please revise future
filings to provide a more robust qualitative description about the synergies with existing operations and future growth prospects when
discussing goodwill acquired. Reference is made to paragraph 805-30-50-1(a) of the Accounting Standards Codification<B>.</B></I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><I><B>&nbsp;</B></I></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt"><B>Response:</B></FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">The Company agrees to enhance its disclosure related to goodwill
amounts recognized under &lsquo;Note 4. Acquisitions&rsquo; in accordance with paragraph 805-30-50-1(a) of the Accounting Standards Codification
in its future filings. To illustrate, we plan to include the following disclosure in our next Form 40-F filing for the year ending December
31, 2023 under &lsquo;Note 4. Acquisitions&rsquo;:</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">&ldquo;The primary factors contributing to goodwill acquired
in the years ended December 31, 2023 and December 31, 2022 are assembled workforces, synergies with existing operations and future growth
prospects. Specifically, the synergies in our acquisitions primarily relate to diversifying our client base and service offerings, cross-sell
opportunities, increasing our market share, and geographic expansion. Future growth prospects in the acquired businesses are consistent
with long-term growth trends in the commercial real estate services and asset management industries.&rdquo;</P>

<P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt; color: #49494D; text-indent: 78pt"><FONT STYLE="letter-spacing: -0.5pt">.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.5pt">.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.5pt">.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.5pt">.</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D"><FONT STYLE="letter-spacing: -0.1pt">Sincerely,</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;<IMG SRC="mayersig.jpg" ALT=""></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">Christian <FONT STYLE="letter-spacing: -0.1pt">Mayer</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: #49494D">Chief Financial <FONT STYLE="letter-spacing: -0.1pt">Officer</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="color: #49494D"><B>Colliers International Group <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></B></FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="color: #49494D">&nbsp;</FONT></P>

<P STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="color: #49494D">&nbsp;</FONT></P>

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