TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2024 Jane Sheere Secretary Brookfield Infrastructure Corporation 250 Vesey Street, 15th Floor New York, NY 10281-1023 Re: Brookfield Infrastructure Corporation Registration Statement on Form F-3 Filed April 16, 2024 File No. 333-278738 Dear Jane Sheere: 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 Anuja Majmudar at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Christopher Bornhorst