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SEC Comment Letter for James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — May 3, 2005

James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: May 3, 2005 · CIK: 0001159152 · Accession: 0000000000-05-021599

AI Filing Summary & Sentiment

File numbers found in text: 001-15240

Date
May 3, 2005
Author
Pamela A. Long
Form
UPLOAD
Company
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)

Letter

Mail Stop 0510 Via U.S. mail and facsimile Mr. Louis Gries James Hardie Industries N.V. 4th Level, Atrium, unit 04-07 Strawinskylaan 3077 1077 ZX Amsterdam, The Netherlands

Re: Form 20-F for the fiscal year ended March 31, 2004 File No. 001-15240

Dear Mr. Gries:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

Please contact Andrew Schoeffler, Staff Attorney, at (202) 824- 5612 or, in his absence, the undersigned at (202) 942-1950 with any questions.

Sincerely,
Pamela A. Long
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
      May 3, 2005

Mail Stop 0510

Via U.S. mail and facsimile

Mr. Louis Gries
James Hardie Industries N.V.
4th Level, Atrium, unit 04-07
Strawinskylaan 3077
1077 ZX Amsterdam, The Netherlands

Re: 	Form 20-F for the fiscal year ended March 31, 2004
File No. 001-15240

Dear Mr. Gries:

     We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

      Please contact Andrew Schoeffler, Staff Attorney, at (202)
824-
5612 or, in his absence, the undersigned at (202) 942-1950 with
any
questions.

Sincerely,

Pamela A. Long
Assistant Director

Cc:	Mr. Mark W. Shurtleff
Mr. Eric C. Nelson
Gibson, Dunn & Crutcher LLP
Jamboree Center
4 Park Plaza, Suite 1400
Irvine,  CA 92614
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Mr. Kenneth A. Swanstrom
April 12, 2005
Page 1 of 3

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>