0001193125-11-175523.txt : 20111019 0001193125-11-175523.hdr.sgml : 20111019 20110628140355 ACCESSION NUMBER: 0001193125-11-175523 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110628 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tim Hortons Inc. CENTRAL INDEX KEY: 0001345111 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 510370507 STATE OF INCORPORATION: A6 FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 874 SINCLAIR ROAD CITY: OAKVILLE STATE: A6 ZIP: L6K 2Y1 BUSINESS PHONE: (905) 845-6511 MAIL ADDRESS: STREET 1: 874 SINCLAIR ROAD CITY: OAKVILLE STATE: A6 ZIP: L6K 2Y1 CORRESP 1 filename1.htm SEC Response Letter

[Letterhead of Tim Hortons Inc.]

June 28, 2011

VIA EDGAR

Ms. Linda Cvrkel

Branch Chief

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC

20549 U.S.A.

Dear Ms. Cvrkel:

 

Re: Tim Hortons Inc. (the “Corporation”)

Form 10-K for the Fiscal Year ended January 2, 2011

File No. 001-32843

We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated June 27, 2011 (the “Comment Letter”) on the above-referenced filing.

The Commission requested that we respond to the Comment Letter within 10 business days, which would make the response due by July 12, 2011. We confirm that the Corporation has, due to previously scheduled travel commitments, respectfully requested a 10 business day extension to provide our response to the Comment Letter, and that the Commission has granted this extension. Accordingly, the Corporation’s response is now due by July 26, 2011.

Should you have any questions, please do not hesitate to contact me at (905) 339-6102.

 

Yours very truly,
/s/ Jill E. Aebker

Jill E. Aebker

Deputy General Counsel
and Corporate Secretary

cc: Cynthia Devine, Chief Financial Officer