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                                                              December 18, 2024

Jane Sheere
Secretary
Brookfield Infrastructure Partners L.P.
73 Front Street, 5th Floor
Hamilton, HM 12, Bermuda

        Re: Brookfield Infrastructure Partners L.P.
            Amendment No. 2 to Registration Statement on Form F-3
            Filed December 3, 2024
            File No. 333-278737
Dear Jane Sheere:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our November 26,
2024
letter.

Amendment No. 2 to Form F-3
General

1.     We note your response to prior comment 1 and the related revisions.
However, it
       appears that the selling stockholder, Brookfield Corporation, through
its GP
       management interest controls the issuer of the LP Units, Brookfield
Infrastructure
       Partners L.P. Further it appears that Brookfield Corporation is the
signing party on
       the Rights Agreement providing to the Exchanging Class A Shareholders
the rights to
       exchange their shares for LP Units of Brookfield Infrastructure Partners
L.P. (or
       cash). Please revise your cover page to identify Brookfield Corporation
as your
       controlling interest holder and affiliate and revise your plan of
distribution to state that
 December 18, 2024
Page 2

      any sales by Brookfield Corporation may be deemed to have been conducted
by or on
      behalf of the issuer.
       Please contact Anuja Majmudar at 202-551-3844 or Daniel Morris at
202-551-3314
with any other questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Energy &
Transportation
cc:   Christopher Bornhorst
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