TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 14, 2021 Michael Ryan Secretary Brookfield Infrastructure Corporation 250 Vesey Street, 15th Floor New York, New York 10281-1023 Re: Brookfield Infrastructure Corporation Brookfield Infrastructure Partners L.P. Registration Statement on Form F-3 Filed April 6, 2021 File No. 333-255051 Dear Mr. Ryan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Mile T. Kurta