SEC Comment Letter for HA Sustainable Infrastructure Capital, Inc. (HASI) (CIK 0001561894) (HASI) — Feb 2, 2016

HA Sustainable Infrastructure Capital, Inc. (HASI) (CIK 0001561894)
Date: Feb. 2, 2016 · CIK: 0001561894 · Accession: 0000000000-16-063456

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AI Filing Summary & Sentiment

Date

February 2, 2016

Author

/s/ Eric McPhee

Form

UPLOAD

Company

HA Sustainable Infrastructure Capital, Inc. (HASI) (CIK 0001561894)

Letter

Mail Stop 3010 February 2, 2016 Via E -mail J. Brendan Herron Chief Financial Officer Hannon Armstrong Sustainable Infrastructure Capital, Inc. 1906 Towne Centre Blvd. Suite 370 Annapolis, MD 21401

Re: Hannon Armstrong Sustainable Infrastructure Capital, Inc. Form 10-K Filed March 9, 2015 File No. 00 1-35877

Dear Mr. Herron :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Eric McPhee

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Mail Stop 3010

        February 2, 2016

Via E -mail
J. Brendan  Herron
Chief Financial Officer
Hannon Armstrong Sustainable Infrastructure Capital, Inc.
1906 Towne Centre  Blvd.
Suite 370
Annapolis, MD 21401

Re: Hannon Armstrong Sustainable Infrastructure Capital, Inc.
 Form 10-K
Filed March 9, 2015
File No. 00 1-35877

Dear Mr. Herron :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person u nder the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

/s/ Eric McPhee

Eric McPhee
Staff Accountant
Off ice of Real Estate and
Commodities

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