Company: BIPC
Filing Date: 2025-04-15
Form Type: CORRESP
Source: 0001193125-25-081618
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Company: Brookfield Infrastructure Corp
Filing Date: 2025-04-15
Form: CORRESP
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iii) make corresponding changes to the prospectus in Part I of the Registration Statement, and update as appropriate the information contained in such prospectus, including to reflect the expiration of the Rights Agreement (as defined in Post-Effective Amendment No. 2).

Based on our telephone conversation with the Staff on March 28, 2025, and subsequent telephonic communications with the Staff thereafter, the Company acknowledges that the Company’s filings under the Securities Exchange Act of 1934, as amended (the “ Exchange Act”) subsequent to the filing of Company’s amended Form 6-Kfiling on EDGAR form type 8-K12G3on March 3, 2025, including the BIPC 20-F,were incorrectly assigned the Commission file number for Old BIPC (File No. 001-39250)due to an administrative error by the EDGAR system. Accordingly, the Company contacted the administrative offices of the Commission to correct this error on a go-forwardbasis, beginning with the Company’s Form 6-Kfiled on April 4, 2025, to reflect the new Commission file number assigned to New BIPC (File No. 000-56727). Finally, in response to the Staff’s oral comments, the Company has added disclosure to page vii of Post-Effective Amendment No. 2 to clarify that the Company’s filings under the Exchange Act going forward will be filed under the Commission file number for New BIPC (File No. 000-56727). If there are additional comments or questions, please do not hesitate to contact the undersigned at (212) 880-6363or Chris Bornhorst, Torys LLP, at (212) 880-6047.

| Very Truly Yours, |     |                      |
| By:               |     | /s/ Mile Kurta       |
|                   |     | Mile Kurta Torys LLP |

| cc: | David Krant, Brookfield Infrastructure Corporation |

Chris Bornhorst, Torys LLP 2