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Weil, Gotshal & Manges LLP
767 Fifth Avenue
New York, New York 10153

December 21, 2007

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Jennifer Hardy


Re:		Brookfield Infrastructure Partners L.P.
		Registration Statement on Form 20-F
		Filed July 31, 2007
		File No. 001-33632

Ladies and Gentlemen:

I refer to Amendment No. 5 to Brookfield Infrastructure Partners L.P.’s Registration Statement on Form 20-F (File No. 001-33632) (the “Registration Statement”) which was filed with the Commission today via EDGAR. We are transmitting herewith via EDGAR a copy of Exhibit 12.1 of the Registration Statement marked to show changes effected in this amendment.

* * * *

Should any questions arise in connection with the filing, please contact the undersigned at (212) 310-8199.

Sincerely yours,

/s/ Joshua Robinson
Joshua Robinson


cc:		Andrew Schoeffler Tracey Houser Al Pavot Securities and Exchange Commission