July 17, 2024
Marc T. Pangburn
Chief Financial Officer and Executive Vice President
Hannon Armstrong Sustainable Infrastructure Capital, Inc.
One Park Place
Suite 200
Annapolis, Maryland 21401
Re: Hannon Armstrong Sustainable Infrastructure Capital, Inc.
Form 10-K for the fiscal year ended December 31, 2023
Filed February 16, 2024
File No. 001-35877
Dear Marc T. Pangburn:
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 Real
Estate & Construction