United States securities and exchange commission logo





                                 June 29, 2021

       Marc D. Hamburg
       SVP and Principal Financial Officer
       Berkshire Hathaway Inc.
       3555 Farnam Street
       Omaha, Nebraska 68131

                                                        Re: Berkshire Hathaway
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed March 1, 2021
                                                            File No. 001-14905

       Dear Mr. Hamburg:

             We have reviewed your filings and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2020

       Item 7. Managements Discussion and Analysis of Financial Condition and
Results of Operations
       Critical Accounting Policies
       Other Critical Accounting Policies, page K-63

   1.                                                   We note your disclosure
related to Goodwill and indefinite-lived intangible asset
                                                        impairment here and on
page 40 of your Form 10-Q for the Quarterly Period ended March
                                                        31, 2021. In regards to
your goodwill and the related impairment evaluation, please revise
                                                        your future filings to
identify the at-risk reporting units (i.e., fair value is not substantially
                                                        in excess of the
carrying value) and disclose the percentage by which fair value exceeded
                                                        carrying value as of
the date of the most recent test and the amount of goodwill allocated
                                                        to the reporting unit.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 Marc D. Hamburg
Berkshire Hathaway Inc.
June 29, 2021
Page 2

       You may contact Robert Klein at (202) 551-3847 or Hugh West at (202)
551-3872
with any questions.



FirstName LastNameMarc D. Hamburg                       Sincerely,
Comapany NameBerkshire Hathaway Inc.
                                                        Division of Corporation
Finance
June 29, 2021 Page 2                                    Office of Finance
FirstName LastName