Company: BIPC
Filing Date: 2025-03-03
Form Type: CORRESP
Source: 0001193125-25-044100
Chunk: 1

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-03
Form: CORRESP
Chunk 1
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issued exchangeable shares issuable upon exchange of the newly created 
 Class A.2 shares.                                                                                                                                                                                                                               |

The Company acknowledges the Staff’s comment and we provide below our analysis with respect to the application of Rule 414 and Rule 413 of the Securities Act: Rule 414 Rule 414 states in relevant part that “[i]f any issuer… has been succeeded by an issuer …. for the purpose of changing its form of organization, the registration statement of the predecessor issuer shall be deemed the registration statement of the successor issuer…” provided that (a) immediately prior to the succession the successor issuer had no assets or liabilities other than nominal assets or liabilities; (b) the succession was effected by a merger or similar succession pursuant to statutory provisions or the terms of the organic instruments under which the successor issuer acquired all of the assets and assumed all of the liabilities and obligations of the predecessor issuer; (c) the succession was approved by security holders of the predecessor issuer at a meeting for which proxies were solicited pursuant to Section 14(a) of the Exchange Act or information was furnished to security holders pursuant to Section 14(c) of the Exchange Act; and (d) the successor issuer has filed an amendment to the registration statement of the predecessor issuer expressly adopting such statements 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, and such amendment has become effective. We believe the Company meets the requirements of Rule 414 in connection with the filing of Post-Effective Amendment No. 1 for the following reasons:

| • |     | New BIPC only had nominal assets and liabilities immediately prior to such succession transaction. |

| • |     | The succession was effected by a plan of arrangement under the Business Corporations Act (British Columbia),                                                                                                                                              
 pursuant to which New BIPC became the new parent company of Old BIPC and thereafter consolidated, and continues to consolidate, Old BIPC; and the consolidated assets and financial results of New BIPC after the succession transaction were the same as 
 the consolidated assets and financial results of Old BIPC. We further note that, from an Old BIPC shareholder perspective (other than subsidiaries of Brookfield Corporation that acquire Class A.2 shares in the transaction), the was no material       
 difference in the operations or capital structure of New BIPC when compared to Old BIPC. The primary of purpose of New