Exhibit 16.2


October 15, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Gentlemen:

We have read Macquarie Infrastructure Company Trust's statements included under
"Change of Independent Registered Public Accounting Firm" in its pre-effective
Amendment No. 2 to Form S-1 dated October 15, 2004 and are in agreement with
the statements, except that we are not in a position to agree or disagree with
Macquarie Infrastructure Company Trust's statement that, on September 15, 2004,
WithumSmith+Brown were appointed by resolution of the Board of Directors as the
Trust's new independent public accountants.


                                      /s/ Ernst & Young LLP