SEC – ‘UPLOAD’ from 1/31/20 re: Province of Manitoba – ‘TEXT-EXTRACT’

On:  Friday, 1/31/20, at 12:15pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  3/24/20   ·   Accession #:  0-20-921

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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     31K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      2±    10K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                          January 30, 2020

Via Email                                                                       
Bruce Gray                                                                      
Acting Deputy Minister of Finance                                               
Province of Manitoba                                                            
Department of Finance                                                           
Room 109, Legislative Building                                                  
450 Broadway                                                                    
Winnipeg, Manitoba, Canada                                                      
R3C 0V8                                                                         

Re:    Province of Manitoba                                       
Registration Statement under Schedule B             
Filed January 13, 2020                              
File No. 333-235898                                 

      Form 18-K for Fiscal Year Ended March 31, 2019, as amended
Filed November 7, 2019 as amended December 16, 2019 
File No. 333-19538                                  

Dear Mr. Gray:                                                                  

 We have reviewed your registration statement and have the following
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 under Schedule B                                         

General                                                                         

1. To the extent possible, please update all statistics and information in
the registration                                                                
statement and the Form 18-K to provide the most recent data.        
Bruce Gray                                                                    
Province of Manitoba                                                            
January 30, 2020                                                                
Page 2                                                                          

Form 18-K/A for Fiscal Year Ended March 31, 2019                                

2.     We note that the Province filed a fiscal and economic update on December 
16, 2019 and                                                                    
included statements explaining an increase in revenue forecast and
decrease in expense                                                             
forecast. We further note the disclosure that this mid-year fiscal
update does not present                                                         
     departmental results and that such information will be included in your
next fiscal update.                                                             
The Form 18-K/A is incorporated by reference into the registration
statement, and thus, it                                                         
is unclear such statements are fully supported. Please advise.    

    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 Thomas Kluck, Special Counsel, at (202) 551-3233 or
Michael Coco,                                                                   
Chief, at (202) 551-3253 with any questions.                                    

                                                  Sincerely,

                                                        /s/ Michael Coco

                                                   Division of
Corporation Finance                                                             
                                                 Office of
International Corporate                                                         
                                               Finance

cc:    Robert E. Buckholz Jr., Esq.                                             
Sullivan & Cromwell                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		3/24/20		CORRESP,  UPLOAD
Filed on:		1/31/20		UPLOAD
		1/30/20		UPLOAD
		1/13/20		S-B
		12/16/19		18-K/A,  UPLOAD
		11/7/19		18-K,  UPLOAD
		3/31/19		18-K,  18-K/A
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/13/20  Province of Manitoba              S-B                    4:277K                                   Donnelley … Solutions/FA