COHEN & STEERS INFRASTRUCTURE FUND, INC.
280 PARK AVENUE
NEW YORK, NEW YORK 10017
February 23, 2010
Securities and Exchange Commission
Division of Investment Management
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Mr. Keith A. O’Connell, Esq. and Ms. Laura Hatch
| Re: | Cohen & Steers Infrastructure Fund, Inc. |
| (formerly, Cohen & Steers Select Utility Fund, Inc.) |
| Registration Statement on Form N-14 (File Nos. 333-160353; 811-21485) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cohen & Steers Infrastructure Fund, Inc. hereby requests acceleration of the effective date of Post-Effective Amendment No. 2 to the above-referenced Registration Statement to as soon as may be practicable on Friday, February 26, 2010.
Very truly yours,
| COHEN & STEERS INFRASTRUCTURE FUND, INC. | ||
| By: | /s/ Tina M. Payne | |
Name: Tina M. Payne Title: Assistant Secretary | ||
