-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ea8SMuInnbhMvMzdm5rRRcyRsHQXDFtYvUOLbz8tvLstMxKmgrkC5yx/tFLVlZO1 1o1qQnwVv+KcWwZzVobPWA== 0000950123-09-023928.txt : 20091026 0000950123-09-023928.hdr.sgml : 20091026 20090721164309 ACCESSION NUMBER: 0000950123-09-023928 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHAW COMMUNICATIONS INC CENTRAL INDEX KEY: 0000932872 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 000000000 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STE 900 STREET 2: 630 3RD AVE SW CITY: CALGARY ALBERTA CANA STATE: A0 BUSINESS PHONE: 4037504500 CORRESP 1 filename1.htm corresp
(SHAW LOGO)
July 21, 2009
Mr. Larry Spirgel, Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE:   Shaw Communications Inc.
Form 40-F for the year ended August 31, 2008
Filed: December 1, 2008
File No: 1-14684
Dear Mr. Spirgel:
This letter is to acknowledge Shaw’s receipt of your supplemental letter dated June 30, 2009 regarding the Shaw Form 40-F described above and Shaw’s response letter dated June 12, 2009 to the original comment letter dated April 21, 2009. As discussed on the telephone with Claire DeLabar today, Shaw is requesting an additional extension of time until August 17, 2009 to respond to this supplemental letter. We understand that the staff does not object to this request.
Please do not hesitate to call me at (403) 750-4564 if you would like to discuss this matter.
Sincerely,
/s/  Rhonda Bashnick
Rhonda Bashnick
VP Finance
Shaw Communications Inc.
Shaw Communications Inc.
Suite 900, 630 – 3rd Avenue SW, Calgary, Alberta T2P 4L4
Telephone (403) 750-4500  •  Facsimile (403) 750-4501

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