<SEC-DOCUMENT>0001193125-24-199916.txt : 20240916
<SEC-HEADER>0001193125-24-199916.hdr.sgml : 20240916
<ACCEPTANCE-DATETIME>20240813181427
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-199916
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Invesco CurrencyShares Canadian Dollar Trust
		CENTRAL INDEX KEY:			0001353612
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		ORGANIZATION NAME:           	09 Crypto Assets
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O INVESCO SPECIALIZED PRODUCTS
		STREET 2:		3500 LACEY ROAD, SUITE 700
		CITY:			DOWNERS GROVE
		STATE:			IL
		ZIP:			60515
		BUSINESS PHONE:		800-983-0903

	MAIL ADDRESS:	
		STREET 1:		C/O INVESCO SPECIALIZED PRODUCTS
		STREET 2:		3500 LACEY ROAD, SUITE 700
		CITY:			DOWNERS GROVE
		STATE:			IL
		ZIP:			60515

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CURRENCYSHARES CANADIAN DOLLAR TRUST
		DATE OF NAME CHANGE:	20060216
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g811417g0726083806950.jpg" ALT="LOGO" STYLE="width:0.982639in;height:0.816667in;">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">August&nbsp;13, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Via EDGAR </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Lulu Cheng </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">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </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%">&nbsp;</TD>
<TD WIDTH="5%" 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">Invesco CurrencyShares<SUP STYLE="font-size:75%; vertical-align:top">&reg;</SUP> Canadian Dollar Trust
</P></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Pre-Effective</FONT> Amendment No.&nbsp;1 on Form
<FONT STYLE="white-space:nowrap">S-1</FONT> to Form <FONT STYLE="white-space:nowrap">S-3</FONT> Registration Statement </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Filed July&nbsp;26,
2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-280627</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Cheng: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of the Invesco
CurrencyShares<SUP STYLE="font-size:75%; vertical-align:top">&reg;</SUP> Canadian Dollar Trust (the &#147;Trust&#148;), set forth below are the Trust&#146;s responses to the oral comments provided by the staff of the SEC Division of Corporation
Finance (the &#147;Staff&#148;) in connection with the Staff&#146;s review of the above-referenced Registration Statement (the &#147;Registration Statement&#148;). The Staff&#146;s comments are set forth below in italics, followed by the
Trust&#146;s response. We are concurrently submitting via EDGAR this letter and an amendment to the Registration Statement (&#147;Amendment No.&nbsp;2&#148;). </P> <P STYLE="font-size:6pt;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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your response to prior comment 1 and the filing of Amendment No.&nbsp;1 on Form <FONT
STYLE="white-space:nowrap">S-1</FONT> to Form <FONT STYLE="white-space:nowrap">S-3.</FONT> Please confirm your understanding that you should recompute your public float each time an annual report is filed for purposes of Section&nbsp;10(a)(3) of the
Securities Act. </I></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Trust acknowledges the Staff&#146;s comment and confirms that the Trust recomputes its public
float each time an annual report is filed for purposes of Section&nbsp;10(a)(3) of the Securities Act. </P> <P STYLE="font-size:6pt;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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note that your <FONT STYLE="white-space:nowrap">Pre-Effective</FONT> Amendment to Registration Statement
on Form <FONT STYLE="white-space:nowrap">S-1</FONT> was filed under EDGAR tag <FONT STYLE="white-space:nowrap">&#147;S-3/A&#148;,</FONT> as opposed to EDGAR tag <FONT STYLE="white-space:nowrap">&#147;S-1/A&#148;,</FONT> the latter of which should be
used. Please ensure that subsequent filings are filed under the correct EDGAR tag. </I></P></TD></TR></TABLE>
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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


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

 <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">Page 2 </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"><B>Response:</B> Acknowledging the Staff&#146;s comment, the Trust hereby respectfully advises the Staff that
the Trust is concurrently submitting via EDGAR Amendment No.&nbsp;2 with the EDGAR tag <FONT STYLE="white-space:nowrap">&#147;S-1/A&#148;.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions about the foregoing, please contact counsel for the Trust, Alexis Leineweber of Foley&nbsp;&amp; Lardner LLP at
(414) <FONT STYLE="white-space:nowrap">297-4922</FONT> or, in her absence, her colleague Patrick Daugherty at (312) <FONT STYLE="white-space:nowrap">832-5178.</FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<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">Sincerely,</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">INVESCO SPECIALIZED PRODUCTS, LLC, <I>Sponsor of the Trust</I></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="bottom">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Adam Henkel</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Adam Henkel</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Head of Legal, US ETFs</TD></TR>
</TABLE></DIV>
</DIV></Center>

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