TEXT-EXTRACT 2 filename2.txt May 30, 2019 Bharat B. Masrani Group President and Chief Executive Officer The Toronto-Dominion Bank TD Bank Tower Toronto-Dominion Centre Toronto, Ontario M5K 1A2, Canada Re: The Toronto-Dominion Bank Registration Statement on Form F-3 Filed May 24, 2019 File No. 333-231751 Dear Mr. Masrani: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services