SEC Comment Letter for James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Apr 15, 2013

James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: April 15, 2013 · CIK: 0001159152 · Accession: 0000000000-13-020138

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AI Filing Summary & Sentiment

Date

April 15, 2013

Author

/s/ Rufus Decker

Form

UPLOAD

Company

James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 15, 2013 Via E -mail Mr. Russell Chenu Chief Financial Officer James Hardie Industries plc Europa House, Second Floor, Harcourt Center Harcourt Street, Dublin 2, Ireland

RE: James Hardie Industries plc Form 20 -F for the Year Ended March 31, 2012 Filed July 2, 2012 File No. 1 -15240

Dear Mr. Chenu:

We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require.

Sincerely,
/s/ Rufus Decker

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

       DIVISION OF
CORPORATION FINANCE

                                                            April  15, 2013

Via E -mail
Mr. Russell Chenu
Chief Financial Officer
James Hardie Industries plc
Europa House, Second Floor, Harcourt Center
Harcourt Street, Dublin 2, Ireland

RE: James Hardie Industries plc
Form 20 -F for the Year Ended March 31, 2012
Filed July 2, 2012
File No. 1 -15240

Dear Mr. Chenu:

We have comp leted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with resp ect to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Com mission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing  include s the
information the Securities Excha nge Act of 1934 and all applicable rules require.

  Sincerely,

/s/ Rufus Decker

        Rufus Decker
       Accounting Branch Chief

SecProbe.io