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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950136-06-004940.txt : 20061114
<SEC-HEADER>0000950136-06-004940.hdr.sgml : 20061114
<ACCEPTANCE-DATETIME>20060614193019
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950136-06-004940
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20060614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CURRENCYSHARES CANADIAN DOLLAR TRUST
		CENTRAL INDEX KEY:			0001353612
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O RYDEX INVESTMENTS, ATTN: TIM MEYER
		STREET 2:		9601 BLACKWELL ROAD, SUITE 500
		CITY:			ROCKVILLE
		STATE:			MD
		ZIP:			20850
		BUSINESS PHONE:		301-296-5129

	MAIL ADDRESS:	
		STREET 1:		C/O RYDEX INVESTMENTS, ATTN: TIM MEYER
		STREET 2:		9601 BLACKWELL ROAD, SUITE 500
		CITY:			ROCKVILLE
		STATE:			MD
		ZIP:			20850
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<page>
<a name="page"></a><img src="spacer.gif" height="10" width="1"><br>
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<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="right" valign="middle" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">June
14,
2006&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;"><font style="font-weight: bold; font-style: normal;">ATTORNEYS
AT LAW</font>
<br>&nbsp;&nbsp;&nbsp;&nbsp;<br>ONE DETROIT
CENTER<br>500 WOODWARD AVENUE, SUITE
2700<br>DETROIT, MI 48226-3489<br>313.234.7100
TEL<br>313.234.2800
FAX<br>www.foley.com<br>&nbsp;&nbsp;&nbsp;&nbsp;<br>WRITER'S DIRECT
LINE<br>313.234.7107<br>yvanriper@foley.com
EMAIL<br>&nbsp;&nbsp;&nbsp;&nbsp;<br>CLIENT/MATTER
NUMBER<br>058081-0113</font></td>
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<td><img src="spacer.gif" height="10" width="1"></td>
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</div>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">Securities and
Exchange Commission<br>Division of Corporation Finance<br>100 F
Street, NE<br>Mail Stop 4569<br>Washington, DC
20549-4561</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
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<td><img src="spacer.gif" height="1" width="516"></td>
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<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 65.03999999999999pt">Attention:&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 391pt">Mr.
Donald Walker<br>Ms.  Margaret
Fitzgerald</td>
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<td><img src="spacer.gif" height="1" width="63"></td>
<td><img src="spacer.gif" height="1" width="539"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 48pt">Re:&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 408pt">CurrencyShares British Pound
Sterling Trust (333-132361) (&lsquo;&lsquo;British Pound Sterling
Trust&rsquo;&rsquo;)<br> CurrencyShares Australian Dollar Trust
(333-132362)<br>CurrencyShares Canadian Dollar Trust
(333-132262)<br>CurrencyShares Mexican Peso Trust
(333-132367)<br>CurrencyShares Swedish Krona Trust
(333-132366)<br>CurrencyShares Swiss Franc Trust
(333-132364)</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">Ladies and Gentlemen:</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">We are writing to
you on behalf of the CurrencyShares Trusts identified above (each, a
&lsquo;&lsquo;Trust&rsquo;&rsquo;), each sponsored by Rydex
Specialized Products LLC d/b/a Rydex Investments (the
&lsquo;&lsquo;Sponsor&rsquo;&rsquo;).</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">We confirm that we
have been advised by the Sponsor that the analysis employed by the
Sponsor in determining the functional currency for the British Pound
Sterling Trust, described in our letter dated May  8,  2006
(in response to comment number 19 in the comment letter of the staff of
the Division of Corporation Finance dated April  17,  2006)
is the same analysis used to determine the functional currency of each
Trust. As such, the Sponsor has determined that the functional currency
for CurrencyShares Australian Dollar Trust is the Australian Dollar,
for CurrencyShares Canadian Dollar Trust is the Canadian Dollar, for
CurrencyShares Mexican Peso Trust is the Mexican Peso, for
CurrencyShares Swedish Krona Trust is the Swedish Krona and for
CurrencyShares Swiss Franc Trust is the Swiss Franc.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Please
contact the undersigned at (313) 234-7107 should you have any questions
or comments.</p>
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<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 12pt;" valign="top" align="left" width="333"><img src="spacer.gif" height="1" width="333"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 12pt;" valign="top" align="left">Very truly
yours,</td>
</tr>
</table>
</div>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="333"><img src="spacer.gif" height="1" width="333"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">/s/ Yvette M. VanRiper</td>
</tr>
</table>
</div>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="333"><img src="spacer.gif" height="1" width="333"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">Yvette
M.  VanRiper</td>
</tr>
</table>
</div>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">cc: Joe
Arruda</p>
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<div style="border: 1px solid #FFFFFF; width: 602px; padding-top: 22px; border-left:none;" align="left">
<div class="WhiteBorder" style="padding:0;margin:0;text-align:center;">
<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="123"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="127"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
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<td><img src="spacer.gif" height="1" width="127"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="127"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="123"></td>
</tr>
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<td style="font-size: 7pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 7pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">BOSTON<br>
BRUSSELS<br> CHICAGO<br> DETROIT<br> JACKSONVILLE</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 7pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 7pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">LOS
ANGELES<br> MADISON<br> MILWAUKEE<br> NEW YORK<br>
ORLANDO</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 7pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 7pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">SACRAMENTO<br> SAN DIEGO<br> SAN DIEGO/DEL MAR<br>
SAN FRANCISCO<br> SILICON VALLEY</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 7pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 7pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">TALLAHASSEE<br> TAMPA<br>
TOKYO<br> WASHINGTON,
D.C.</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 7pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 7pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
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