<SEC-DOCUMENT>0001140361-25-020465.txt : 20250701
<SEC-HEADER>0001140361-25-020465.hdr.sgml : 20250701
<ACCEPTANCE-DATETIME>20250527153557
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-25-020465
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250527

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			James Hardie Industries plc
		CENTRAL INDEX KEY:			0001159152
		STANDARD INDUSTRIAL CLASSIFICATION:	CONCRETE PRODUCTS, EXCEPT BLOCK & BRICK [3272]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		1ST FLOOR, BLOCK A
		STREET 2:		ONE PARK PLACE, UPPER HATCH STREET
		CITY:			DUBLIN 2
		PROVINCE COUNTRY:   	L2
		ZIP:			D02 FD79
		BUSINESS PHONE:		353 1411 6924

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		1ST FLOOR, BLOCK A
		STREET 2:		ONE PARK PLACE, UPPER HATCH STREET
		CITY:			DUBLIN 2
		PROVINCE COUNTRY:   	L2
		ZIP:			D02 FD79

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAMES HARDIE INDUSTRIES SE
		DATE OF NAME CHANGE:	20100219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAMES HARDIE INDUSTRIES N.V.
		DATE OF NAME CHANGE:	20090508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARDIE JAMES INDUSTRIES NV
		DATE OF NAME CHANGE:	20010914
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 25.3.2.5298
         Copyright 1995 - 2025 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div><br>
  </div>
  <div style="text-align: right; font-size: 12pt;">May 27, 2025</div>
  <div>&#160;</div>
  <div><br>
  </div>
  <div>&#160;</div>
  <div style="font-size: 12pt;"><u>VIA EDGAR SUBMISSION</u></div>
  <div><br>
  </div>
  <div style="font-size: 12pt;">U.S. Securities and Exchange Commission<br>
    Division of Corporation Finance</div>
  <div style="font-size: 12pt;">100 F Street, N.E.</div>
  <div style="font-size: 12pt;">Office of Manufacturing<br>
    Washington, D.C. 20549<br>
    Attention: Bradley Ecker, Staff Attorney</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-indent: 36pt; margin-left: 72pt; font-size: 12pt; font-weight: bold;">
    <table id="z91f8d4cf6d9f473fb6c4985e692d12a3" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 50%;" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 5%;">
            <div>&#160;<font style="font-size: 12pt; font-weight: bold;">Re:</font>&#160; <br>
            </div>
          </td>
          <td style="width: 95%;">
            <div>&#160;<font style="font-size: 12pt; font-weight: bold;">James Hardie Industries plc</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%;">
            <div style="font-weight: bold;">&#160;</div>
          </td>
          <td style="width: 95%;">
            <div style="font-weight: bold;">&#160;Registration Statement on Form F-4<font style="font-size: 12pt;"><br>
              </font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%;">
            <div style="font-weight: bold;">&#160;</div>
          </td>
          <td style="width: 95%;">
            <div style="font-weight: bold;">&#160;Filed May 5, 2025<font style="font-size: 12pt;"><br>
              </font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%;">
            <div>&#160;</div>
          </td>
          <td style="width: 95%;">
            <div>&#160;<font style="font-weight: bold;">File No. 333-286977</font></div>
          </td>
        </tr>

    </table>
    &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="font-size: 12pt;">Dear Mr. Ecker:</div>
  <div><br>
  </div>
  <div style="text-indent: 36pt; font-size: 12pt;">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.&#160;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.</div>
  <div>&#160;</div>
  <div style="text-indent: 36pt; font-size: 12pt;">Please contact Richard Witzel of&#160; Skadden, Arps, Slate, Meagher&#160;&amp; 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.</div>
  <div>&#160;</div>
  <div>&#160;</div>
  <div><br>
  </div>
  <div>&#160;</div>
  <div>&#160;</div>
  <div style="text-align: center; text-indent: 36pt;"><font style="font-size: 12pt;"><br>
      <br>
      [<font style="font-style: italic;">Signature page follows</font>]<br>
    </font><br>
  </div>
  <div>&#160;</div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
  </div>
  <div><br>
  </div>
  <div>&#160;</div>
  <div><br>
  </div>
  <div>&#160;</div>
  <div>&#160;
    <table id="zc7472cfc771748ebb420a458d19bdac0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%;">
            <div>&#160;</div>
          </td>
          <td style="width: 30%;">
            <div>
              <div style="font-size: 12pt;">Very truly yours,</div>
            </div>
          </td>
          <td style="width: 20%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%;">
            <div>&#160;</div>
          </td>
          <td style="width: 30%;">
            <div>&#160;</div>
          </td>
          <td style="width: 20%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 50%; padding-bottom: 2px;">&#160;</td>
          <td rowspan="1" style="width: 30%; border-bottom: 2px solid rgb(0, 0, 0);">
            <div><font style="font-size: 12pt;">/s/ Tim Beastrom</font></div>
          </td>
          <td rowspan="1" style="width: 20%; padding-bottom: 2px;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%;">
            <div>&#160;</div>
          </td>
          <td style="width: 30%;">
            <div><font style="font-size: 12pt;">Tim Beastrom</font></div>
          </td>
          <td style="width: 20%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 50%;">&#160;</td>
          <td rowspan="1" style="width: 30%;"><font style="font-size: 12pt;">Chief Legal Officer</font></td>
          <td rowspan="1" style="width: 20%;">&#160;</td>
        </tr>

    </table>
  </div>
  <div>&#160;</div>
  <br>
  <div style="font-size: 12pt;">&#160;</div>
  <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zb6a1cb4fcc774232a1f7c36c80ddd97a" border="0" cellpadding="0" cellspacing="0">

      <tr>
        <td style="width: 3%; vertical-align: top;">
          <div style="font-size: 12pt;">cc:</div>
        </td>
        <td style="width: 98%; vertical-align: top;">
          <div style="font-size: 12pt;">Richard C. Witzel, Jr.</div>
        </td>
      </tr>
      <tr>
        <td style="width: 3%; vertical-align: top;">&#160;</td>
        <td style="width: 98%; vertical-align: top;">
          <div style="font-size: 12pt;">Skadden, Arps, Slate, Meagher&#160;&amp; Flom LLP</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div>
    <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
