SEC Comment Letter for James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Apr 8, 2008
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: April 8, 2008 · CIK: 0001159152 · Accession: 0000000000-08-018353
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL April 8, 2008 Russell Chenu Chief Financial Officer James Hardie Industries N.V. Atrium 8 th Floor Strawinskylaan 3077 1077 ZX Amsterdam The Netherlands RE: James Hardie Industries N.V. Form 20-F for Fiscal Year Ended March 31, 2007 File No. 1-15240
Dear Mr. Chenu:
We have completed our review of your Fo rm 20-F and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Ernest Greene, Staff Account ant, at (202) 551-3733 or in his absence, Jeanne Baker, Assistant Chie f Accountant, at (202) 551-3691.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
April 8, 2008
Russell Chenu
Chief Financial Officer James Hardie Industries N.V. Atrium 8
th Floor
Strawinskylaan 3077 1077 ZX Amsterdam The Netherlands
RE: James Hardie Industries N.V.
Form 20-F for Fiscal Year Ended March 31, 2007 File No. 1-15240
Dear Mr. Chenu:
We have completed our review of your Fo rm 20-F and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ernest Greene, Staff Account ant, at (202) 551-3733 or in his absence,
Jeanne Baker, Assistant Chie f Accountant, at (202) 551-3691.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f