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CORRESP
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corresp

Berkshire Hathaway Finance Corporation

1440 Kiewit Plaza

Omaha, Nebraska 68131

August 24, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:
    Berkshire Hathaway Finance Corporation

Berkshire Hathaway Inc.

Registration Statement on Form S-4, filed August 9, 2005

File No. 333-127369

Ladies and Gentlemen:

     This letter indicates the responses of the registrants, Berkshire Hathaway Finance Corporation
(the “Company”) and Berkshire Hathaway Inc. (collectively referred to herein as the “Registrant”),
to the comments of the staff set forth in your letter dated August 12, 2005 in relation to the Form
S-4 (333-127369), filed by the Registrant on August 9, 2005, relating to the registration of the
Company’s 4.75% Senior Notes due 2012 and its Floating Rate Senior Notes due 2008 (the “Exchange
Notes”) to be exchanged for the Company’s currently outstanding 4.75% Senior Notes due 2012 and
Floating Rate Senior Notes due 2008, issued on May 18, 2005 (the “Exchange Offer”).

     This letter confirms that the Registrant is conducting the Exchange Offer in reliance on the
position of the Commission in Exxon Capital Holdings Corporation (pub. avail. May 13,
1988), Morgan Stanley and Co., Inc. (pub. avail. June 5, 1991) and Shearman and
Sterling (pub. Avail. July 2, 1993). The Registrant also represents to the Commission that:

    (i)

    it has not entered into any arrangement or understanding with any person to
distribute the Exchange Notes to be received in the Exchange Offer;

    (ii)

    to the best of its information and belief, each person participating in the
Exchange Offer is acquiring the Exchange Notes in the ordinary course of business and
has no arrangement or understanding with any person to participate in the distribution
of the Exchange Notes to be received in the Exchange Offer;

    (iii)

    it will make each person participating in the Exchange Offer aware (through
the Exchange Offer prospectus or otherwise) that if the Exchange Offer is being
registered for the purpose of secondary resales, any securityholder using the Exchange
Offer to participate in a distribution of the Exchange Notes to be acquired in the
Exchange Offer (A) could not rely on the staff position enunciated in Exxon Capital
Holdings Corporation or similar letters and (B) must comply with registration and
prospectus delivery requirements of the Securities Act of 1933 in connection with a
secondary resale transaction. The Registrant

    acknowledges that such a secondary resale transaction should be covered by an
effective registration statement containing the selling security holder information
required by Item 507 of Regulation S-K; and

    (iv)

    the Company has informed each broker-dealer participating in the Exchange Offer
who is holding initial securities that were acquired for its own account as a result of
market-making activities or other trading activities that such broker-dealer may be an
“underwriter” within the meaning of the Securities Act, and the Company has received an
acknowledgement from each such broker-dealer that they will deliver a prospectus
meeting the requirements of the Securities Act in connection with any resale of
Exchange Securities received in respect of such initial securities pursuant to the
Exchange Offer; and

    (v)

    none of the holders of initial securities participating in the Exchange Offer
are affiliates of the Company.

    Very truly yours,

BERKSHIRE HATHAWAY FINANCE CORPORATION

    By:
    /s/ Marc D. Hamburg

    Marc D. Hamburg

    President

    BERKSHIRE HATHAWAY INC.

    By:
    /s/ Marc D. Hamburg

    Marc D. Hamburg

    Vice President and Chief Financial Officer