SEC Comment Letter 0000000000-23-008134 to BERKSHIRE HATHAWAY INC (BRK-A, BRK-B) (CIK 0001067983) (BRK-A)
BERKSHIRE HATHAWAY INC (BRK-A, BRK-B) (CIK 0001067983)
Date: July 28, 2023 · CIK: 0001067983 · Accession: 0000000000-23-008134
AI Filing Summary & Sentiment
File numbers found in text: 001-14905
Letter
United States securities and exchange commission logo July 28, 2023 Warren E. Buffett Chief Executive Officer Berkshire Hathaway Inc. 3555 Farnam Street Omaha, NE 68131 Re:Berkshire Hathaway Inc. Definitive Proxy Statement on Schedule 14A Filed March 17, 2023 File No. 001-14905 Dear Warren E. Buffett: We have limited our review of your most recent definitive proxy statement to those issues we have addressed in our comments. Please respond to these comments by confirming that you will revise your future proxy disclosures in accordance with the topics discussed below. Definitive Proxy Statement on Schedule 14A filed March 17, 2023 Pay versus Performance, page 9 1.Please identify the principal executive officer, as well as each named executive officer included in the calculation of average non-PEO NEO compensation, and the fiscal years in which such persons are included. You may provide this information in a footnote to the pay versus performance table. See Regulation S-K Item 402(v)(3). 2.It appears that you have not provided the relationship disclosures required by Regulation S-K Item 402(v)(5). Please provide this required disclosure. Although you may provide this information graphically, narratively, or a combination of the two, this disclosure must be separate from the pay versus performance table required by Regulation S-K Item 402(v)(1) and must provide a clear description of each separate relationship indicated in subparagraphs (i), (ii), and (iv) of Regulation S-K Item 402(v)(5). Please note, it is not sufficient to state that no relationship exists, even if a particular measure is not used in setting compensation. Please contact Eric Envall at 202-551-3234 or Jennifer Zepralka at 202-551-2243 with any questions.
FirstName LastNameWarren E. Buffett Comapany NameBerkshire Hathaway Inc. July 28, 2023 Page 2 FirstName LastName Warren E. Buffett Berkshire Hathaway Inc. July 28, 2023 Page 2 Sincerely, Division of Corporation Finance Disclosure Review Program
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United States securities and exchange commission logo
July 28, 2023
Warren E. Buffett
Chief Executive Officer
Berkshire Hathaway Inc.
3555 Farnam Street
Omaha, NE 68131
Re:Berkshire Hathaway Inc.
Definitive Proxy Statement on Schedule 14A
Filed March 17, 2023
File No. 001-14905
Dear Warren E. Buffett:
We have limited our review of your most recent definitive proxy statement to those issues
we have addressed in our comments. Please respond to these comments by confirming that you
will revise your future proxy disclosures in accordance with the topics discussed below.
Definitive Proxy Statement on Schedule 14A filed March 17, 2023
Pay versus Performance, page 9
1.Please identify the principal executive officer, as well as each named executive officer
included in the calculation of average non-PEO NEO compensation, and the fiscal years
in which such persons are included. You may provide this information in a footnote to the
pay versus performance table. See Regulation S-K Item 402(v)(3).
2.It appears that you have not provided the relationship disclosures required by Regulation
S-K Item 402(v)(5). Please provide this required disclosure. Although you may provide
this information graphically, narratively, or a combination of the two, this disclosure must
be separate from the pay versus performance table required by Regulation S-K Item
402(v)(1) and must provide a clear description of each separate relationship indicated in
subparagraphs (i), (ii), and (iv) of Regulation S-K Item 402(v)(5). Please note, it is not
sufficient to state that no relationship exists, even if a particular measure is not used in
setting compensation.
Please contact Eric Envall at 202-551-3234 or Jennifer Zepralka at 202-551-2243 with
any questions.
FirstName LastNameWarren E. Buffett
Comapany NameBerkshire Hathaway Inc.
July 28, 2023 Page 2
FirstName LastName
Warren E. Buffett
Berkshire Hathaway Inc.
July 28, 2023
Page 2
Sincerely,
Division of Corporation Finance
Disclosure Review Program