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July
8, 2009
Division
of Corporation Finance
Washington,
DC
U.S.A. 20549
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TransCanada
PipeLines Limited
tel
403.920.7685
fax
403.920.2467
email
don_degrandis@transcanada.com
web
www.transcanada.com
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Attention:
Mr. H. Christopher Owings, Assistant Director
Dear Mr.
Owings:
Re: TransCanada
Corporation
Annual Report on
Form 40-F for Fiscal Year Ended December 31,
2008
Filed
February 25, 2009
File
No. 001-31690
We received your
letter dated June 25, 2009 with respect to TransCanada Corporation’s Annual
Report filed on Form 40-F as noted above. In response to your comment
regarding the certifications filed as Exhibits 31.1 and 31.2, you will note that
the instruction in paragraph 1 of the certification refers to the document as
“annual report” as do our filed certifications and that the instruction on
paragraph 2 does not refer to “issuer” or “registrant”, nor do the filed
certifications.
With
respect to the other noted discrepancies between the Form 40-F General
Instructions and the filed certifications, we will ensure that all future
filings contain language identical to the language included in the General
Instructions, where required.
We
acknowledge that:
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The
Company is responsible for the adequacy and accuracy of the disclosure in
the filings;
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Staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the
filings; and
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The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
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We
appreciate your attention to this matter. Should you require anything
further in this regard, please contact me at 403.920.7685.
Sincerely,
/s/
Donald J. DeGrandis
Donald J.
DeGrandis
Corporate
Secretary
cc: Mr.
Ronald E. Alper, Staff Attorney, SEC
/emc