[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