Brookfield Finance I CORRESPCorrespondence with SEC

VIA EDGAR

October 6, 2020

Division of Corporation Finance

Office of International Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Registration Statement on Form F-10 and F-3

File Nos. 333-249132, 333-249132-01, 333-249132-02, 333-249134, 333-249134-01, 333-249134-02 and 333-249134-03

To Whom It May Concern:

On behalf of Brookfield Asset Management Inc., Brookfield Finance Inc., Brookfield Finance II Inc., Brookfield Finance LLC, Brookfield Finance II LLC, Brookfield Finance (Australia) Pty Ltd and Brookfield Finance I (UK) plc (collectively, the “Registrants”), enclosed is the final receipt issued by the Ontario Securities Commission with respect to the base shelf prospectus contained in the Registrants’ Registration Statements on Form F-10 and Form F-3 (File Nos. 333-249132, 333-249132-01, 333-249132-02, 333-249134, 333-249134-01, 333-249134-02 and 333-249134-03). We hereby request that the U.S. Securities and Exchange Commission (the “Staff”) declare the Registration Statements effective as of 4:00 p.m., New York time, on October 7, 2020, or as soon as possible thereafter.

If the Staff has any questions, please contact Mile Kurta, Esq. of Torys LLP at (212) 880-6363. In addition, it would be appreciated if, as soon as the registration statement is declared effective, you would so inform Mr. Kurta and then send written confirmation to the addressees listed on the cover of the registration statement.

Sincerely,

[Signature Page to the Acceleration Request]