SEC Comment Letter for James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Mar 7, 2012
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: March 7, 2012 · CIK: 0001159152 · Accession: 0000000000-12-011779
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 7, 2012 Via E-mail Mr. Russell Chenu Chief Financial Officer James Hardie Industries SE Europa House, Second Floor, Harcourt Center Harcourt Street, Dublin 2, Ireland RE: James Hardie Industries SE Form 20-F for the Year Ended March 31, 2011 Filed June 29, 2011 File No. 1-15240
Dear Mr. Chenu:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker 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
DIVISION OF
CORPORATION FINANCE
March 7, 2012
Via E-mail
Mr. Russell Chenu Chief Financial Officer James Hardie Industries SE Europa House, Second Floor, Harcourt Center Harcourt Street, Dublin 2, Ireland
RE: James Hardie Industries SE
Form 20-F for the Year Ended March 31, 2011 Filed June 29, 2011 File No. 1-15240
Dear Mr. Chenu:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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