0000891092-13-006608.txt : 20140521 0000891092-13-006608.hdr.sgml : 20140521 20130730144815 ACCESSION NUMBER: 0000891092-13-006608 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANK OF NOVA SCOTIA / CENTRAL INDEX KEY: 0000009631 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 134941099 STATE OF INCORPORATION: Z4 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 44 KING STREET WEST STREET 2: SCOTIA PLAZA 8TH FL. CITY: TORONTO STATE: A6 ZIP: M5H 1H1 BUSINESS PHONE: (416)866-7555 MAIL ADDRESS: STREET 1: 44 KING STREET WEST STREET 2: SCOTIA PLAZA 8TH FL. CITY: TORONTO STATE: A6 ZIP: M5H 1H1 CORRESP 1 filename1.htm

July 30, 2013

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

The Bank of Nova Scotia — Registration Statement No. 333-185049

Ladies and Gentlemen:

On behalf of The Bank of Nova Scotia (the Registrant) and pursuant to Rule 461 under the Securities Act of 1933, as amended, I request that the effective date of the first post-effective amendment to the above-captioned Registration Statement be accelerated so that it may become effective on July 30, 2013, or as soon as practicable thereafter.

The Registrant acknowledges that:

should the Securities and Exchange Commission (the Commission) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Jeffrey C. Heath

Jeffrey C. Heath

Executive Vice-President and Group Treasurer

The Bank of Nova SCOTIA

cc: Celia Soehner