CORRESP Filing
James Hardie Industries plc
Date: May 27, 2025 · CIK: 0001159152 · Accession: 0001140361-25-020465
AI Filing Summary & Sentiment
File numbers found in text: 333-286977
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CORRESP 1 filename1.htm May 27, 2025 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Office of Manufacturing Washington, D.C. 20549 Attention: Bradley Ecker, Staff Attorney Re: James Hardie Industries plc Registration Statement on Form F-4 Filed May 5, 2025 File No. 333-286977 Dear Mr. Ecker: Pursuant to Rule 461 of the Securities Act of 1933, as amended, James Hardie Industries plc respectfully requests that the effective date of its Registration Statement on Form F-4 (File No. 333-286977) be accelerated by the Securities and Exchange Commission to May 29, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter. Please contact Richard Witzel of Skadden, Arps, Slate, Meagher & Flom LLP at (312) 407-0784 with any questions you may have regarding this request. In addition, please notify Mr. Witzel by telephone when this request for acceleration has been granted. [ Signature page follows ] Very truly yours, /s/ Tim Beastrom Tim Beastrom Chief Legal Officer cc: Richard C. Witzel, Jr. Skadden, Arps, Slate, Meagher & Flom LLP