SEC Division of Corporation Finance no-action letter: EnCana Corporation

The Division will not object if EnCana Holdings Finance Corp. fails to comply with the reporting requirements under Sections 13(a) or 15(d) of the Securities Exchange Act of 1934. This position applies because EnCana fully and unconditionally guarantees the subsidiary's debt securities, owns 100% of its voting shares, and files Form 40-F annual reports under the Multijurisdictional Disclosure System. EnCana must disclose in a footnote to its annual audited financial statements that the subsidiary received exemptions from Canadian continuous disclosure obligations and complies with analogous management discussion and analysis requirements.

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December 3, 2004

RESPONSE OF THE OFFICE OF INTERNATIONAL CORPORATE FINANCE DIVISION OF CORPORATION FINANCE

Re:

EnCana Corporation ("EnCana") EnCana Holdings Finance Corp. ("Holdings") Incoming letter dated December 3, 2004

Based on the facts presented, the Division's views are set forth below. Capitalized terms have the meanings defined in your letter.

The Division will not object if Holdings does not comply with the reporting requirements under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 ("Exchange Act"). In making this determination, the Division notes that:

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Source: Securities and Exchange Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works