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
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<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>