[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 Corporations 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