<SEC-DOCUMENT>0001145549-24-006224.txt : 20240213
<SEC-HEADER>0001145549-24-006224.hdr.sgml : 20240213
<ACCEPTANCE-DATETIME>20240213125854
ACCESSION NUMBER:		0001145549-24-006224
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231130
FILED AS OF DATE:		20240213
DATE AS OF CHANGE:		20240213
EFFECTIVENESS DATE:		20240213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TORTOISE ENERGY INFRASTRUCTURE CORP
		CENTRAL INDEX KEY:			0001268533
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21462
		FILM NUMBER:		24624130

	BUSINESS ADDRESS:	
		STREET 1:		6363 COLLEGE BOULEVARD
		STREET 2:		SUITE 100A
		CITY:			OVERLAND PARK
		STATE:			KS
		ZIP:			66211
		BUSINESS PHONE:		913-981-1020

	MAIL ADDRESS:	
		STREET 1:		6363 COLLEGE BOULEVARD
		STREET 2:		SUITE 100A
		CITY:			OVERLAND PARK
		STATE:			KS
		ZIP:			66211
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
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    <div style="text-align: center;">Report of Independent Registered Public Accounting Firm</div>
    <div style="margin-right: 176.3pt; margin-left: 1.95pt;"> <br>
    </div>
    <div style="margin-right: 176.3pt; margin-left: 1.95pt;">To the Shareholders and Board of Directors of </div>
    <div style="margin-right: 176.3pt; margin-left: 1.95pt;">Tortoise Energy Infrastructure Corp.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-right: 6.1pt; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">In planning and performing our audit of the consolidated financial statements of Tortoise Energy
      Infrastructure Corp. (the Fund) as of and for the year ended November 30, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund&#8217;s internal control over financial
      reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the
      purpose of expressing an opinion on the effectiveness of the Fund&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-right: 5.5pt; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">The management of the Fund is responsible for establishing and maintaining effective internal control
      over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company&#8217;s internal control over financial reporting is a process designed
      to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A company&#8217;s internal control over
      financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable
      assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance
      with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company&#8217;s assets that could have a material effect on
      the financial statements.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-right: 9.9pt; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect
      misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
      deteriorate.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-right: 5.95pt; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">A deficiency in internal control over financial reporting exists when the design or operation of a
      control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
      control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-right: 6.1pt; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">Our consideration of the Fund&#8217;s internal control over financial reporting was for the limited purpose
      described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund&#8217;s internal control over
      financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of November 30, 2023.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">This report is intended solely for the information and use of management and the Board of Directors of Tortoise Energy
      Infrastructure Corp. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;"> <br>
    </div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">/s/ Ernst &amp; Young LLP<br>
    </div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;"> <br>
    </div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">
      <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif;">Minneapolis, Minnesota</div>
      <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif;">January 29, 2024</div>
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