SEC Company Response from James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152) (JHX) — Mar 25, 2013
James Hardie Industries plc (JHX, JHIUF) (CIK 0001159152)
Date: March 25, 2013 · CIK: 0001159152 · Accession: 0001193125-13-124933
AI Filing Summary & Sentiment
Referenced dates: March 14, 2013
Letter
VIA EDGAR AND OVERNIGHT COURIER Securities and Exchange Commission Division of Corporate Finance Form 6-K Filed March 1, 2013 Response dated February 25, 2013 File No. 1-15240
Dear Mr. Decker,
James Hardie Industries plc (the “Company”) acknowledges receipt of the letter dated March 14, 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, the Form 6-K furnished to the Commission on November 16, 2012 and the Form 6-K furnished to the Commission on March 1, 2013.
In accordance with a telephone exchange that occurred on March 25, 2013 with Ernest Greene and Nudrat Salik 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 April 11, 2013.
Courtesy copies of this letter are being delivered to Ernest Greene and Nudrat Salik.
Very truly
yours,
/s/ Russell Chenu
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CORRESP 1 filename1.htm CORRESP 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 March 25, 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 Form 6-K Filed March 1, 2013 Response dated February 25, 2013 File No. 1-15240 Dear Mr. Decker, James Hardie Industries plc (the “Company”) acknowledges receipt of the letter dated March 14, 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, the Form 6-K furnished to the Commission on November 16, 2012 and the Form 6-K furnished to the Commission on March 1, 2013. In accordance with a telephone exchange that occurred on March 25, 2013 with Ernest Greene and Nudrat Salik 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 April 11, 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