TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 10, 2021 David Schulte President and Chief Executive Officer CorEnergy Infrastructure Trust, Inc. 1100 Walnut Street, Ste. 3350 Kansas City, MO 64106 Re: CorEnergy Infrastructure Trust, Inc. Registration Statement on Form S-3 Filed September 3, 2021 File No. 333-259319 Dear Mr. Schulte: 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 Austin Wood at 202-551-5586 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction