0001193125-10-037701.txt : 20120717 0001193125-10-037701.hdr.sgml : 20120717 20100223170027 ACCESSION NUMBER: 0001193125-10-037701 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COHEN & STEERS INFRASTRUCTURE FUND INC CENTRAL INDEX KEY: 0001275617 IRS NUMBER: 731696084 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 280 PARK AVENUE STREET 2: 10TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 2128323232 MAIL ADDRESS: STREET 1: 280 PARK AVENUE STREET 2: 10TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: COHEN & STEERS SELECT UTILITY FUND INC DATE OF NAME CHANGE: 20040107 CORRESP 1 filename1.htm Acceleration Letter

COHEN & STEERS INFRASTRUCTURE FUND, INC.

280 PARK AVENUE

NEW YORK, NEW YORK 10017

February 23, 2010

Securities and Exchange Commission

Division of Investment Management

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Mr. Keith A. O’Connell, Esq. and Ms. Laura Hatch

 

Re: Cohen & Steers Infrastructure Fund, Inc.
     (formerly, Cohen & Steers Select Utility Fund, Inc.)
     Registration Statement on Form N-14 (File Nos. 333-160353; 811-21485)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cohen & Steers Infrastructure Fund, Inc. hereby requests acceleration of the effective date of Post-Effective Amendment No. 2 to the above-referenced Registration Statement to as soon as may be practicable on Friday, February 26, 2010.

Very truly yours,

 

COHEN & STEERS INFRASTRUCTURE FUND, INC.
By:   /s/ Tina M. Payne
 

Name: Tina M. Payne

Title: Assistant Secretary