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Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors of Tortoise Energy
Infrastructure
Corporation In planning and performing our audit of the financial
statements
of Tortoise Energy Infrastructure Corporation (the Fund) as of and
for the
year ended November 30, 2018, in accordance with the standards of
the Public
Company Accounting Oversight Board (United States), we considered
the Fund?s
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures
for the purpose of expressing our opinion on the financial statements
and to
comply with the requirements of Form N-CEN, but not for the
purpose of
expressing an opinion on the effectiveness of the Fund?s internal
control
over financial reporting. Accordingly, we express no such opinion.
The management of the Fund is responsible for establishing and
maintaining
effective internal control over financial reporting. In
fulfilling this
responsibility, estimates and judgments by management are required
to assess
the expected benefits and related costs of controls. A fund?s
 internal
control over financial reporting is a process designed to provide
reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in
accordance
with U.S. generally accepted accounting principles. A fund?s internal
control over financial reporting includes those policies and
procedures
that (1) pertain to the maintenance of records that, in reasonable
detail,
accurately and fairly reflect the transactions and dispositions
of the
assets of the fund; (2) provide reasonable assurance that
transactions are
recorded as necessary to permit preparation of financial
statements in
accordance with U.S. generally accepted accounting principles,
and that
receipts and expenditures of the fund are being made only in
accordance
with authorizations of management and directors of the fund;
and (3) provide
reasonable assurance regarding prevention or timely detection
of unauthorized
acquisition, use or disposition of a fund?s assets that could
have a material
effect on the financial statements.
Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections
of any
evaluation of effectiveness to future periods are subject to the
risk that
controls may become inadequate because of changes in conditions,
or that the
degree of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when
the
design or operation of a control does not allow management or
employees, in
the normal course of performing their assigned functions, to prevent
or detect
misstatements on a timely basis. A material weakness is a deficiency,
or a
combination of deficiencies, in internal control over financial
reporting, such
that there is a reasonable possibility that a material misstatement
of the
fund?s annual or interim financial statements will not be prevented
or detected
on a timely basis. Our consideration of the Fund?s internal control
over
financial reporting was for the limited purpose described in the
first paragraph
and would not necessarily disclose all deficiencies in internal
control that
might be material weaknesses under standards established by the
Public Company
Accounting Oversight Board (United States). However, we noted no
 deficiencies
in the Fund?s internal control over financial reporting and its
operation,
including controls over safeguarding securities, that we consider
to be a
material weakness as defined above as ofNovember 30, 2018.
This report is intended solely for the information and use of
management and
the Board of Directors of Tortoise Energy Infrastructure Corporation
and the
Securities and Exchange
A member firm of Ernst & Young Global Limited

Commission and is not intended to be and should not be used by
anyone other
than these specified parties.

Ernst & Young LLP
Minneapolis, Minnesota January 24, 2019
A member firm of Ernst & Young Global Limited