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SEC Company Response from James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Jan 24, 2013

James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: Jan. 24, 2013 · CIK: 0001159152 · Accession: 0001193125-13-022433

AI Filing Summary & Sentiment

Referenced dates: January 9, 2013

Date
January 24, 2013
Author
/s/ Russell Chenu
Form
CORRESP
Company
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)

Letter

VIA EDGAR AND OVERNIGHT COURIER Securities and Exchange Commission Division of Corporate Finance Filed July 2, Form 6-K Filed November 16, 2012 File No. 1-15240

Dear Mr. Decker,

James Hardie Industries plc (the “Company”) acknowledges receipt of the letter dated January 9, 2013 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s Form 20-F for the fiscal year ended March 31, 2012 filed with the Commission on July 2, 2012, and the Form 6-K furnished to the Commission on November 16, 2012.

In accordance with a telephone exchange that occurred on January 23, 2013 with Ernest Greene of the Staff and our outside legal counsel regarding an extension of the date to formally respond to the Comment Letter, the Company hereby notifies the Staff that it intends to formally respond to the Comment Letter on or before February 25, 2013.

Courtesy copies of this letter are being delivered to Ernest Greene and Nudrat Salik.

Very truly yours,
/s/ Russell Chenu

Show Raw Text
CORRESP
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Correspondence

 James Hardie Industries plc

Europa House 2nd Floor,

 Harcourt Centre

 Harcourt Street, Dublin 2, Ireland

 T: +353 (0) 1 411 6924

F: +353 (0) 1 497 1128

 January 24, 2013

 VIA EDGAR AND OVERNIGHT COURIER

 Securities and Exchange Commission

Division of Corporate Finance

 100 F Street, NE

 Washington, D.C. 20549

 Attn: Rufus
Decker, Accounting Branch Chief

Re:
James Hardie Industries plc

 Form 20-F for the Year Ended March 31, 2012

 Filed July 2,
2012

 Form 6-K

 Filed November 16, 2012

 File No. 1-15240

Dear Mr. Decker,

 James Hardie Industries
plc (the “Company”) acknowledges receipt of the letter dated January 9, 2013 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect
to the Company’s Form 20-F for the fiscal year ended March 31, 2012 filed with the Commission on July 2, 2012, and the Form 6-K furnished to the Commission on November 16, 2012.

In accordance with a telephone exchange that occurred on January 23, 2013 with Ernest Greene of the Staff and our outside legal counsel regarding an
extension of the date to formally respond to the Comment Letter, the Company hereby notifies the Staff that it intends to formally respond to the Comment Letter on or before February 25, 2013.

Courtesy copies of this letter are being delivered to Ernest Greene and Nudrat Salik.

 Very truly yours,

 /s/ Russell Chenu

 Russell Chenu

 Chief Financial Officer

James Hardie Industries plc is a limited liability company incorporated in Ireland with its registered office at

Europa House, Harcourt Centre, Harcourt Street, Dublin 2, Ireland.

 Directors: Michael Hammes (Chairman), Brian Anderson (USA), David Dilger, David Harrison (USA),

 Alison Littley (United Kingdom), Donald McGauchie (Australia), James Osborne, Rudy van deer Meer (Netherlands).

 Chief Executive Officer: Louis Gries

 Company number: 485719