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                                                              December 10, 2019

Bahir Manios
Chief Financial Officer
Brookfield Infrastructure Corporation
250 Vesey Street, 15th Floor
New York, New York 10281-1021

       Re: Brookfield Infrastructure Corp.
           Amendment No.1 to Registration Statement on Form F-1
           Filed November 13, 2019
           File No. 333-233934

Dear Mr. Manios:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our October 25,
2019 letter.

Registration Statement on Form F-1/A filed on November 13, 2019

Questions and Answers Regarding the Special Distribution, page 3

1.     We note your response to comment 2, however, we continue to believe that
your
       references to "identical" and "economic equivalent" are unclear.
Specifically, please help
       us reconcile your statement that "the dividend level on the class A
shares will be identical
       to the post-closing unit distribution level (emphasis added)," which
suggests that the
       dividend on class A shares will be 9/10ths of the pre-closing level of
distributions for the
       Units, with your statement that "the result that the aggregate
distribution received by a
       holder on its units and class A shares will be the same as it would have
received if the
       special distribution had not been made," which suggests that the
dividend on class A
       shares will be 1/10ths of the pre-closing level of distributions for the
Units. Please revise
 Bahir Manios
FirstName LastNameBahir Manios
Brookfield Infrastructure Corporation
Comapany10, 2019
December NameBrookfield Infrastructure Corporation
December 10, 2019 Page 2
Page 2
FirstName LastName
         to state, if true, the amount of distributions on one class A share
and one unit in the
         aggregate after the Special Distribution will be identical and/or the
economic equivalent
         of the amount of distributions on one unit before the Special
Distribution.
Risk Factor, page 20

2.       We note your response to comment 7. Please revise your disclosure to
state, as you do in
         your response, that "the cash amount payable in the event that cash is
used to satisfy an
         exchange request will be equal to the NYSE closing price of one unit
on the date that the
         request for exchange is received by the transfer agent. As a result, a
decrease in the value
         of the units after that date will not affect the amount of cash
received."
The Special Distribution
Transaction Agreements, page 51

3.       We note your revised disclosure in response to comment 10. To provide
additional context
         for investors, please elaborate on how the "value of the businesses
transferred and the
         anticipated value of a share of [y]our company" were determined. We
also reissue our
         prior comment in-part, as we are unable to identify the revised
disclosure related to how
         the exchange ratio of 1:9 was determined. Please revise to include
such information or tell
         us where the revised disclosure has been included.
Material United States Federal Income Tax Considerations, page 191

4.       We note your revised disclosure that the conclusions in this section
represent the opinion
         of Torys LLP. Please tell us if you intend to file such opinion, as it
appears that you have
         not revised your Exhibit index. Please refer to Item 601(b)(8) of
Regulation S-K and
         Section III.A.2 of Staff Legal Bulletin No. 19. As a related matter,
if you intend to file an
         opinion, please revise the disclosure in this section where you have
included Torys LLP's
         opinion to clearly identify and articulate each material tax
consequence being opined
         upon. In this regard, we note your disclosure on page 191 that the
discussion, to the extent
         it expresses conclusions as to the application of U.S. federal income
tax law, represents
         the opinion of Torys LLP. However, we did not note an opinion on
certain matters that
         you discuss throughout the filing. For example, we note your
disclosure throughout the
         filing that you believe the special distribution to U.S. unitholders
is expected to qualify as
         a non-taxable distribution of property. Please revise to have counsel
clearly identify and
         articulate each material tax consequence being opined upon. If there
is significant doubt
         about the tax consequences of the transaction, counsel may issue a
"should" or "more
         likely than not" opinion to make clear that the opinion is subject to
a degree of
         uncertainty. Please have counsel revise the tax opinion accordingly.
Refer to Section
         III.C.3 and 4 of Staff Legal Bulletin No. 19 for guidance.
 Bahir Manios
Brookfield Infrastructure Corporation
December 10, 2019
Page 3
Combined Carve-out Financial Statements of the Utilities Operations of
Brookfield
Infrastructure Partners L.P.
Note 3. Significant Accounting Policies, page F-10

5.       Your response to comment 32 appears to describe three categories of
revenue: core
         operations, which you appear to define as the distribution of natural
gas and electricity,
         non-core operations, and connections. Please confirm our assumption
that you will
         disaggregate revenues from external customers into these three
categories, and that your
         disclosure will include revenue from both BUUK and NTS. If our
assumption is
         incorrect, please tell us in more detail what you plan to disclose and
how such disclosure
         will comply with paragraph 32 of IFRS 8.
        You may contact Robert Babula, Staff Accountant at (202) 551-3339 or
Jennifer
Thompson, Branch Chief at (202) 551-3737 if you have questions regarding
comments on the
financial statements and related matters. Please contact Jennifer L pez, Staff
Attorney at (202)
551-3792 or Mara Ransom, Office Chief at (202) 551-3264 with any other
questions.



FirstName LastNameBahir Manios                                 Sincerely,
Comapany NameBrookfield Infrastructure Corporation
                                                               Division of
Corporation Finance
December 10, 2019 Page 3                                       Office of Trade
& Services
FirstName LastName
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