Macquarie Infrastructure Holdings, LLC
125 West 55th Street
New York, NY 10019
April 1, 2021
VIA EDGAR
Division of Corporation Finance
Office of Telecommunications
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Macquarie Infrastructure Holdings, LLC |
| Amendment No. 1 to Registration Statement on Form S-4 | |
| Filed on March 30, 2021 | |
| Registration No. 333-253193 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Macquarie Infrastructure Holdings, LLC hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended (the “Registration Statement”) be accelerated to, and that the Registration Statement be declared effective at, 9:00 a.m., prevailing Eastern Time, on April 5, 2021, or as soon as practicable thereafter.
Please contact Morton Pierce (morton.pierce@whitecase.com / telephone: (212) 819 7900) or Michelle B. Rutta (michelle.rutta@whitecase.com / telephone: (212) 819 7864) of White & Case LLP with any questions and please notify one or more of them when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, | ||
| Macquarie Infrastructure Holdings, LLC | ||
| By: | /s/ Christopher Frost | |
| Name: | Christopher Frost | |
| Title: | Chief Executive Officer | |
| cc: | Michael Kernan (Macquarie Infrastructure Holdings, LLC) |
Morton A. Pierce
Michelle B. Rutta
(White & Case LLP)