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UPLOAD Filing

James Hardie Industries plc
Date: May 12, 2025 · CIK: 0001159152 · Accession: 0000000000-25-005037

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File numbers found in text: 333-286977

Date
May 12, 2025
Author
Division of
Form
UPLOAD
Company
James Hardie Industries plc

Letter

Re: James Hardie Industries plc Registration Statement on Form F-4 Filed on May 5, 2025 File No. 333-286977 Dear Aaron Erter:

May 12, 2025

Aaron Erter Chief Executive Officer James Hardie Industries plc 1st Floor, Block A One Park Place Upper Hatch Street Dublin 2 D02 FD79 Ireland

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Bradley Ecker at 202-551-4985 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 12, 2025

Aaron Erter
Chief Executive Officer
James Hardie Industries plc
1st Floor, Block A
One Park Place
Upper Hatch Street
Dublin 2 D02 FD79
Ireland

 Re: James Hardie Industries plc
 Registration Statement on Form F-4
 Filed on May 5, 2025
 File No. 333-286977
Dear Aaron Erter:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Bradley Ecker at 202-551-4985 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>