SEC Comment Letter for ISQ Open Infrastructure Co LLC (CIK 0002059924) — Jan 27, 2026

ISQ Open Infrastructure Co LLC (CIK 0002059924)
Date: Jan. 27, 2026 · CIK: 0002059924 · Accession: 0000000000-26-001002

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File numbers found in text: 000-56735

Date

January 27, 2026

Author

Office of Finance

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Company

ISQ Open Infrastructure Co LLC (CIK 0002059924)

Letter

January 27, 2026 Irina Zilbergleyt Director ISQ Open Infrastructure Company LLC 600 Brickell Avenue, PH Miami, FL 33131 Re:ISQ Open Infrastructure Company LLC Registration Statement on Form 10-12G Filed April 14, 2025 File No. 000-56735 Dear Irina Zilbergleyt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance cc:Ben Wells, Esq.

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January 27, 2026
Irina Zilbergleyt
Director
ISQ Open Infrastructure Company LLC
600 Brickell Avenue, PH
Miami, FL 33131
Re:ISQ Open Infrastructure Company LLC
Registration Statement on Form 10-12G
Filed April 14, 2025
File No. 000-56735
Dear Irina Zilbergleyt:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Ben Wells, Esq.

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