South Bow Canadian Infrastructure Holdings Ltd.

Notice of Effectiveness

Notice of Effectiveness

Registration statement for securities of certain Canadian issuers

Registration statement for securities of certain Canadian issuers

Correspondence with the SEC

Correspondence with the SEC

Registration statement for securities of certain Canadian issuers (amendment)

Registration statement for securities of certain Canadian issuers (amendment)

Correspondence with the SEC

Correspondence with the SEC

Appointment of agent for service of process and undertaking

Appointment of agent for service of process and undertaking