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CORRESP Filing

James Hardie Industries plc
Date: May 27, 2025 · CIK: 0001159152 · Accession: 0001140361-25-020465

Offering / Registration Process

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File numbers found in text: 333-286977

Date
May 27, 2025
Author
Chief Legal Officer
Form
CORRESP
Company
James Hardie Industries plc

Letter

VIA EDGAR SUBMISSION James Hardie Industries plc Registration Statement on Form F-4 Filed May 5, 2025 File No. 333-286977

Re:

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

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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