EX-99.77B ACCT LTTR

Report of Independent Registered Public
Accounting Firm

To the Board of Directors and Shareholders
of Cohen & Steers Infrastructure Fund, Inc.

In planning and performing our audit of the financial
statements of Cohen & Steers Infrastructure Fund,
Inc. ("the Fund") as of and for the year ended
December 31, 2017, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States), we considered the Fund'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-SAR, but not for the
purpose of expressing an opinion on the effectiveness
of the Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Fund's internal control over
financial reporting.

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 fund'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
generally accepted accounting principles.  A fund'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 fund; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the fund are being made only in
accordance with authorizations of management and
directors of the fund; and (3)  provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a fund's
assets that could have a material effect on the
financial statements.

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.

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's annual or
interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Fund'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
over financial reporting that might be material
weaknesses under standards established by the
Public Company Accounting Oversight Board (United
States).  However, we noted no deficiencies in the
Fund's internal control over financial reporting and its
operation, including controls over safeguarding
securities that we consider to be material weaknesses
as defined above as of December 31, 2017.

This report is intended solely for the information and
use of management and the Board of Directors of
Cohen & Steers Infrastructure Fund, Inc. and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone
other than these specified parties.


/s/ PricewaterhouseCoopers LLP
New York, New York
February 27, 2018



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EX-99.77Q2 ITEM 405

Exhibit 77(Q)(2)


COHEN & STEERS
INFRASTRUCTURE FUND, INC.

Section 16(a) Beneficial Ownership
Compliance

Each director and officer of the Fund who is
subject to Section 16 of the Securities
Exchange Act of 1934, as amended, and
persons who own more than ten percent of a
registered class of the Fund's securities are
required to report to the Securities and
Exchange Commission (the "Commission")
by a specified date his or her beneficial
ownership of or transactions in the Fund's
securities. Based upon a review of filings
with the Commission, such forms received
by the Fund, and written representations that
no other reports are required, the Fund
believes that each director, officer, and
greater than ten percent beneficial owners
filed all requisite reports with the
Commission on a timely basis during 2017,
except that there was a late Form 3 and
Form 5 filing on behalf of Benjamin
Morton, an officer of the Fund.  The Form 3
was not filed when Mr. Morton originally
became an officer of the Fund in 2009, and
three Form 5 filings for the years 2010, 2011
and 2012, to reflect changes to beneficial
ownership of securities due to dividend
reinvestments, were subsequently not filed.
A Form 3 and Form 5 were promptly filed
upon discovery of this administrative error
on February 28, 2018.



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