TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 30, 2020 Joseph Adams, Jr. Chairman and Chief Executive Officer Fortress Transportation & Infrastructure Investors LLC 1345 Avenue of the Americas, 45th Floor New York, NY 10105 Re: Fortress Transportation & Infrastructure Investors LLC Form 10-K for the Fiscal Year Ended December 31, 2019 File No. 001-37386 Dear Mr. Adams: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Trade & Services