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

Re: Brookfield Asset Management Inc.
Brookfield Finance Inc.
Brookfield Finance II Inc.
Brookfield Finance LLC
Brookfield Finance II LLC
Brookfield Finance (Australia) Pty Ltd
Brookfield Finance I (UK) plc

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,

BROOKFIELD ASSET MANAGEMENT INC.
By:	/s/ Nicholas Goodman
	Name: Nicholas Goodman
	Title: Chief Financial Officer
BROOKFIELD FINANCE INC.
By:	/s/ Karly Dyck
	Name: Karly Dyck
	Title: Vice President
BROOKFIELD FINANCE II INC.
By:	/s/ Karly Dyck
	Name: Karly Dyck
	Title: Vice President
BROOKFIELD FINANCE LLC
By:	/s/ Kathy Sarpash
	Name: Kathy Sarpash
	Title: Secretary
BROOKFIELD FINANCE II LLC
By:	/s/ Kathy Sarpash
	Name: Kathy Sarpash
	Title: Secretary
BROOKFIELD FINANCE (AUSTRALIA) PTY LTD
By:	/s/ Nick Britten-Jones
	Name: Nick Britten-Jones
	Title: Managing Director
BROOKFIELD FINANCE I (UK) PLC
By:	/s/ Philippa Elder
	Name: Philippa Elder
	Title: Director

[Signature Page to the Acceleration Request]