SEC Comment Letter for James Hardie Industries (JHX) — Jan 9, 2020
James Hardie Industries plc
Date: Jan. 9, 2020 · CIK: 0001159152 · Accession: 0000000000-20-000205
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File numbers found in text: 001-15240
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January 8, 2020
Anne Lloyd
Interim Chief Financial Officer
James Hardie Industries plc
Europa House, Second Floor
Harcourt Centre
Harcourt Street, Dublin 2, D02 WR20, Ireland
Re:James Hardie Industries plc
Form 20-F for the Year Ended March 31, 2019
Filed May 21, 2019
File No. 001-15240
Dear Ms. Lloyd:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing