Company: BIPC
Filing Date: 2025-03-03
Form Type: CORRESP
Source: 0001193125-25-044100
Chunk: 2

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-03
Form: CORRESP
Chunk 2
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 BIPC remains the same as that of Old BIPC: to serve as an alternative investment vehicle for investors who prefer to own an        
 interest in BIP’s                                                                                                                                                                                                                                         |

2

| operations through a corporate entity structure rather than a limited partnership structure. Therefore, the New BIPC exchangeable shares, similar to the Old BIPC exchangeable shares, were                                                           
 structured to be the economic equivalent of a limited partnership unit of BIP and are exchangeable, and derive their value from, the BIP limited partnership units. There was no change in dividend policy of New BIPC, and after the succession      
 transaction New BIPC continues to pay the same dividends, both in terms of amount and frequency, as BIP distributes on its limited partnership units. There was no change in management at New BIPC compared to Old BIPC. In short, there was not any 
 material change in the nature of an investor’s investment in New BIPC compared to Old BIPC, and the succession transaction did not alter the nature of the business currently conducted by BIP or Old BIPC or any of their respective underlying      
 assets and holdings.1                                                                                                                                                                                                                                 |

| • |     | New BIPC (along with BIP) filed Post-Effective Amendment No. 1, with New BIPC adopting the Registration                                                                                                                                                  
 Statement as its own registration statement for all purposes of the Securities Act and the Exchange Act and setting forth any additional information necessary to reflect any material changes made in connection with or resulting from the succession, 
 or necessary to keep the Registration Statement from being misleading in any material respect.3                                                                                                                                                          |

| 1 | We further advise the Staff that we had had informal discussions with the Staff in August and September of 2024                                                                                                                                                                                                              
 concerning the Rule 12g-3 succession matters as well as Form F-3 eligibility matters concerning the transaction. While the Company did not seek no-action relief, on the basis of such discussions, we were comfortable to proceed on the basis that New BIPC would be deemed a successor issuer for Rule 12g-3 purposes and 
 eligible to file a Form F-3.                                                                                                                                                                                                                                                                                                 |

| 3 | While we note that BIP is also a registrant and did not similarly undergo a succession, we do not feel this is                                                                                                                                       
 relevant to the Rule 414 analysis as the Registration Statement (as amended by Post-Effective Amendment No. 1) is primarily a shelf for the primary issuance of New BIPC exchangeable shares and nothing with respect to