SEC – ‘UPLOAD’ from 1/12/21 re: Teekay Corp. – ‘TEXT-EXTRACT’

On:  Tuesday, 1/12/21, at 10:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-21-368

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     29K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

January 12, 2021    

Kenneth Hvid                                                      
President and Chief Executive Officer                             
Teekay Corporation                                                
4th Floor, Belvedere Building                                     
69 Pitts Bay Road                                                 
Hamilton HM 08, Bermuda                                           

                                                      Re: Teekay Corporation
                                                    Registration
Statement on Form F-3                                                           
                                                          Filed December 29,
2020                                                                            
                                                           File No. 333-251793

Dear Mr. Hvid:                                                    

        We have limited our review of your registration statement to
those issues we have                                                            
   addressed in our comments. In some of our comments, we may ask you to
provide us with                                                                 
information so we may better understand your disclosure.          

       Please respond to this letter by amending your registration
statement and providing the                                                     
     requested information. If you do not believe our comments apply to your
facts and                                                                       
      circumstances or do not believe an amendment is appropriate, please tell
us why in your                                                                  
response.                                                         

            After reviewing any amendment to your registration statement and
the information you                                                             
     provide in response to these comments, we may have additional comments.

Registration Statement on Form F-3                                

Plan of Distribution, page 19                                     

  1.                                                   We note your disclosure
on the prospectus cover page and under Plan of Distribution that                
                                                    sales may be made in
block transactions, or as otherwise agreed between Teekay                       
                                                   Corporation and the
Agent. Please tell us whether these sales methods satisfy the "at the           
                                                market offering"
definition under Rule 415 of the Securities Act. If any sales method does       
                                                      not constitute a sales
method that is deemed to be an "at the market offering" as defined in           
                                                  Rule 415 or if any
material information with respect to a particular offering has been             
                                                       omitted, please confirm
that you will file a prospectus supplement at the time of such sales            
                                                   or tell us why such
additional filing would not be necessary.                                       
Kenneth Hvid                                                                  
Teekay Corporation                                                              
January 12, 2021                                                                
Page 2                                                                          

     We remind you that the company and its management are responsible for
the accuracy                                                                    
and adequacy of their disclosures, notwithstanding any review, comments, action 
or absence of                                                                   
action by the staff.                                                            

    Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate                                                                  
time for us to review any amendment prior to the requested effective date of    
the registration                                                                
statement.                                                                      

     Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 or Laura
Nicholson,                                                                      
Special Counsel at (202) 551-3584 with any questions.                           

                                                Sincerely,
FirstName LastNameKenneth Hvid                                                  
                                                 Division of
Corporation Finance                                                             
Comapany NameTeekay Corporation                                                 
                                                        Office of Energy &
Transportation                                                                  
January 12, 2021 Page 2                                                         
cc:       David Matheson                                                        
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		1/12/21		UPLOAD
		12/29/20		6-K,  F-3,  UPLOAD
				List all Filings