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United States securities and exchange commission logo





                         April 26, 2024

       Jane Sheere
       Secretary
       Brookfield Infrastructure Corporation
       250 Vesey Street, 15th Floor
       New York, NY 10281-1023

                                                        Re: Brookfield
Infrastructure Corporation
                                                            Registration
Statement on Form F-3
                                                            Filed April 16,
2024
                                                            File No. 333-278738

       Dear Jane Sheere:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Anuja
Majmudar at 202-551-3844 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Energy & Transportation
       cc:                                              Christopher Bornhorst
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