Company: BIPC
Filing Date: 2025-03-03
Form Type: CORRESP
Source: 0001193125-25-044100
Chunk: 4

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-03
Form: CORRESP
Chunk 4
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 the same number of exchangeable shares of New BIPC, as successor to Old BIPC, that would be issued by New BIPC to such selling securityholders upon an exchange of Class A.2 shares acquired by them in connection
with the arrangement whereby New BIPC became the successor to Old BIPC.

4

The fact that the Registration Statement registers the exchangeable shares of New BIPC that may be resold by the selling shareholders upon exchange of Class A.2 shares, rather than exchangeable shares of New BIPC that are directly held by such selling securityholders, should not change the analysis for purposes of Rule 413. The Registration Statement, as amended by Post-Effective Amendment No. 1, still registers the same number of shares that may be resold by the selling securityholders as could have been resold under the original Registration Statement. And the Registration Statement, as amended by Post-Effective Amendment No. 1, registers the successor’s issuers shares (the New BIPC exchangeable shares) in lieu of the predecessor’s shares (the Old BIPC exchangeable shares). Therefore, the registration of the New BIPC exchangeable shares that may be resold by the selling shareholders should not be view as a registration of additional securities within the meaning of Rule 413 as it relates to the same transaction because, for purposes of Rule 414, the New BIPC exchangeable shares that may be resold by the selling shareholders under the Registration Statement, as amended by Post-Effective Amendment No. 1, are the same securities as the Old BIPC exchangeable shares that could have been resold by the selling shareholders under the Registration Statement prior to the arrangement. 4

The Company acknowledges the Staff’s comment and advises the Staff that upon filing its Form 6-Kon December 27, 2024 under EDGAR submission type Form 8-K12B,pursuant to Rule 12g-3(f),the Company did not receive a new commission file number. The Company plans to file a Form 6-K/Aunder EDGAR submission type Form 8-K12G3which, based on our discussion with our financial printer, should create a new commission filing number for the successor company, after which the Company will use such new commission filing number in future filings.

| 4 | We note for the Staff that New BIPC, as successor to Old BIPC, would qualify as a well-known seasoned issuer                                                                                                                                       
 and could have filed and automatic shelf registration statement via post-effective amendment