SEC Comment Letter for James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Jan 5, 2010
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: Jan. 5, 2010 · CIK: 0001159152 · Accession: 0000000000-10-000597
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 January 5, 2010 Mr. Russell Chenu Chief Financial Officer James Hardie Industries N.V. Atrium, 8 th Floor Strawinskylaan 3077 1077 ZX Amsterdam, The Netherlands RE: Form 20-F for the fiscal year ended March 31, 2009 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 regardi ng our review of legal or disclosure matters in your filings, please direct them to Jay Ingram, Legal Branch Chief, at (202) 551-3397. Please contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, Jeanne Baker, Assistant Chie f Accountant at (202) 551-3691 if you have questions regarding our revi ew of the financial statem ents and related matters. 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. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
January 5, 2010
Mr. Russell Chenu Chief Financial Officer James Hardie Industries N.V. Atrium, 8
th Floor
Strawinskylaan 3077 1077 ZX Amsterdam, The Netherlands
RE: Form 20-F for the fiscal year ended March 31, 2009
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 regardi ng our review of legal or disclosure
matters in your filings, please direct them to Jay Ingram, Legal Branch Chief, at (202) 551-3397. Please contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his
absence, Jeanne Baker, Assistant Chie f Accountant at (202) 551-3691 if you have
questions regarding our revi ew of the financial statem ents and related matters.
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