TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 15, 2021 Fran ois Poirier President and Chief Executive Officer TC Energy Corporation 450-1st Street S.W. Calgary, Alberta, Canada, T2P 5H1 Re: TC Energy Corporation Registration Statement on Form F-4 Filed January 11, 2021 File No. 333-252004 Dear Mr. Poirier: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Gillian Hobson