Macquarie Infrastructure Company LLC |
Level 9 New York NY 10019 UNITED STATES | Telephone Facsimile Internet |
October 1, 2007
Jill Davis
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | Macquarie Infrastructure Company LLC |
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 1, 2007
File No. 1-32385
Dear Ms. Davis:
Further in connection with our response to you in our letter dated September 20, 2007, the Company acknowledges the following:
· | The company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please call if you have any questions or would like to discuss further.
Very truly yours, | |
Francis T. Joyce |
Encl.
cc: | Mr. Mark Wojciechowski, Securities and Exchange Commission |
Ms. Antonia Stolper, Shearman & Sterling LLP
Ms. Heidi Mortensen, Macquarie Infrastructure Company LLC
Mr. Todd Weintraub, Macquarie Infrastructure Company LLC