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 |
January 8, 2014 | VIA EDGAR |
Mr. David R. Humphrey
Accounting Branch Chief
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-3561
Mail Stop 3561
Re: | Brookfield Infrastructure Partners L.P. |
Form 20-F for the Year Ended December 31, 2012
Filed April 30, 2013
File No. 001-33632
Dear Mr. Humphrey:
This letter confirms our conversation on January 6, 2014, in which I acknowledged receipt of the Staff’s letter dated December 26, 2013 in connection with Brookfield Infrastructure Partners L.P.’s (the “Partnership”) annual report on Form 20-F filed with the Securities and Exchange Commission on April 30, 2013 and indicated that the Partnership intends to file a response to the Staff’s letter on or about January 31, 2014.
If you have any questions regarding this letter, please contact me at (212) 880-6363.
Very truly yours,
/s/ Mile T. Kurta
Mile T. Kurta