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                              June 15, 2023

       Michael Ryan
       Secretary
       Brookfield Infrastructure Corp.
       250 Vesey Street, 15th Floor
       New York, New York 10281

                                                        Re: Brookfield
Infrastructure Corp.
                                                            Brookfield
Infrastructure Partners L.P.
                                                            Registration
Statement on Form F-4
                                                            Filed May 23, 2023
                                                            File No. 333-272131

       Dear Michael Ryan:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form F-4

       Questions and Answers
       Q: How is the mix of cash and BIPC Share consideration to be delivered
to holders of the
       Common Shares in the Merger determined?, page xi

   1.                                                   We note that the stock
portion of the merger consideration will be subject to a collar
                                                        mechanism based on the
volume weighted average price of BIPC Shares on the NYSE
                                                        over 10 trading days,
with other fixed exchange ratios if the final share price is above or
                                                        below the collar, such
that the implied stock portion of the merger consideration will
                                                        fluctuate based on the
market price of BIPC Shares until the completion of the Merger.
                                                        Accordingly, please
provide an illustrative table using a reasonable range of prices of the
                                                        BIPC shares with
columns indicating the respective exchange ratios and other relevant
 Michael Ryan
Brookfield Infrastructure Corp.
June 15, 2023
Page 2
      information. Please also disclose the range of shares that may be issued
based on the
      collar, and fixed exchange ratios if BIPC's final stock price is above or
below the
      collar, using the trading price as of the most recent practicable date.
2.    Please explain the "value-equalization mechanic" that provides that each
Common Share
      which is converted into either the all-cash or all-BIPC Share Merger
Consideration will
      receive substantially the same value per Common Share as the mixed
consideration.
Exhibits

3.    Please provide the legal opinions of McMillan LLP and Appleby (Bermuda)
Limited prior
      to effectiveness.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Michael Purcell, Staff Attorney, at 202-5515-5351 or
Kevin Dougherty,
Staff Attorney, at 202-551-3271 with any questions.



                                                           Sincerely,
FirstName LastNameMichael Ryan
                                                           Division of
Corporation Finance
Comapany NameBrookfield Infrastructure Corp.
                                                           Office of Energy &
Transportation
June 15, 2023 Page 2
cc:       Michael Hong
FirstName LastName