[MIC Letterhead]
October 7, 2016
Via Edgar
Mr. Ethan Horowitz
Branch Chief
Office of Natural Resources
United States Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 4628
| Re: | Macquarie Infrastructure Corporation |
| Form 10-K for Fiscal Year Ended December 31, 2015 | |
| Filed February 23, 2016 | |
| Response Dated July 25, 2016 | |
| Form 8-K Dated August 1, 2016 | |
| File No. 001-32384 |
Dear Mr. Horowitz:
Thank you for your letter dated October 3, 2016 addressed to Macquarie Infrastructure Corporation (the “Company”) setting forth comments of the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission on the above-referenced documents. This letter confirms our conversation with Ms. Jennifer O’Brien on October 6, 2016, in which the Company requested and the Staff consented to a ten business day extension (until November 1, 2016) for the Company to respond to the Staff’s comment letter.
If you have any questions concerning this letter, please contact the undersigned at (212) 231-1799.
Very truly yours,
/s/ Liam Stewart
Liam Stewart
Chief Financial Officer
