Securities Act of 1933
Form F-10

March 20, 2014

Response of the Office of International Corporate Finance
Division of Corporation Finance

Based on the facts presented, the Division will not object if TransCanada PipeLines Limited uses Form F-10 in connection with the public offer and sale of its securities in the United States for so long as it qualifies to use Form F-3 for each such offer and sale.

This position is based on the representations made to the Division in your letter.  Any different facts or conditions might require the Division to reach a different conclusion.  Further, this response expresses the Division’s position on enforcement action only and does not express any legal conclusion on the question presented.

Incoming Letter:

The Incoming Letter is in Acrobat format.

http://www.sec.gov/divisions/corpfin/cf-noaction/2014/transcanada-032014-f10.htm