TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 16, 2023 Christopher DiFrancesco General Counsel and Secretary Telesat Corp c/o Telesat Canada 160 Elgin Street Suite 2100 Ottawa, Ontario, Canada K2P 2P7 Re: Telesat Corp Form 20-F for the Year Ended December 31, 2022 Filed March 29, 2023 File No. 001-41083 Dear Christopher DiFrancesco: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology