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<SEC-DOCUMENT>0000909567-07-001547.txt : 20080219
<SEC-HEADER>0000909567-07-001547.hdr.sgml : 20080218
<ACCEPTANCE-DATETIME>20071213153517
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000909567-07-001547
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Brookfield Infrastructure Partners L.P.
		CENTRAL INDEX KEY:			0001406234
		STANDARD INDUSTRIAL CLASSIFICATION:	LUMBER & WOOD PRODUCTS (NO FURNITURE) [2400]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7 REID STREET
		STREET 2:		4TH FLOOR
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM11
		BUSINESS PHONE:		441 296-4480

	MAIL ADDRESS:	
		STREET 1:		7 REID STREET
		STREET 2:		4TH FLOOR
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM11
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>corresp</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Weil, Gotshal &#038; Manges LLP<BR>
767 Fifth Avenue<BR>
New York, New York 10153
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 24pt">December&nbsp;13, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 24pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attn: Ms.&nbsp;Jennifer Hardy

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="80%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Brookfield Infrastructure Partners L.P.</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Registration Statement on Form&nbsp;20-F</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed July&nbsp;31, 2007</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>File No.&nbsp;001-33632</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I refer to Amendment No.&nbsp;3 to Brookfield Infrastructure Partners L.P.&#146;s Registration Statement
on Form 20-F (File No.&nbsp;001-33632) (the &#147;Registration Statement&#148;) which was filed with the
Commission yesterday evening via EDGAR. As per your request this morning, we are transmitting
herewith via EDGAR a copy of Exhibit&nbsp;12.1 of the Registration Statement marked to show changes
effected in this amendment.
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 12pt">*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should any questions arise in connection with the filing, please contact the undersigned at
(212)&nbsp;310-8199.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 45%; margin-top: 12pt">Sincerely yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 45%; margin-top: 24pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Joshua Robinson<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joshua Robinson
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 24pt">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="96%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Andrew Schoeffler<BR>
Tracey Houser<BR>
Al Pavot<BR>
Securities and Exchange Commission</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>












<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>


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