Company: BIPC
Filing Date: 2025-03-03
Form Type: CORRESP
Source: 0001193125-25-044100
Chunk: 0

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-03
Form: CORRESP
Chunk 0
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|                                   | 1114 Avenue of the Americas, 23rd Floor |
| New York, New York 10036.7703 USA |                                         |
| P. 212.880.6000 | F. 212.682.0200 |                                         |
|                                   | www.torys.com                           |
|                                   | Mile T. Kurta                           
 mkurta@torys.com                        |
|                                   | P. 212.880.6363                         |

March 3, 2025 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549-3561

| Attention: | Timothy Levenberg |

Daniel Morris

| Re: | Brookfield Infrastructure Corporation |

Post-Effective Amendment No. 1 to Registration Statement on Form F-3 Filed January 29, 2025 File No. 333-278738 Dear Ladies and Gentlemen: On behalf of Brookfield Infrastructure Corporation (the “ Company” or “ New BIPC”), as successor issuer to Brookfield Infrastructure Holdings Corporation (formerly Brookfield Infrastructure Corporation) (“ Old BIPC”), please find responses to the comments received from the staff of the Division of Corporation Finance (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) by letter dated February 25, 2025, with respect to Post-Effective Amendment No. 1 (the “ Post-Effective Amendment No. 1”), filed with the Commission by the Company and Brookfield Infrastructure Partners L.P. (“ BIP”) on January 29, 2025, to the Registration Statement of Old BIPC and BIP on Form F-3(File No. 333-278738)declared effective by the Commission on June 5, 2024 (the “ Registration Statement”). The numbered paragraph below corresponds to the numbered comment in the Staff’s letter and the Staff’s comments are presented in bold italics. Unless otherwise indicated, defined terms used herein have the meanings set forth in Post-Effective Amendment No. 1. Post-Effective Amendment No. 1 to Registration Statement on Form F-3 General

| 1. | Please provide us with your analysis as to the application of Rule 413 and Rule 414 of the Securities                                                                                                                                           
 Act, including whether you are registering additional securities. In this regard, for example, it appears that you are now seeking, in part, to register the resale of un