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                         August 16, 2023

       Warren E. Buffett
       Chief Executive Officer
       Berkshire Hathaway Inc.
       3555 Farnam Street
       Omaha, NE 68131

                                                        Re: Berkshire Hathaway
Inc.
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed March 17,
2023
                                                            File No. 001-14905

       Dear Warren E. Buffett:

              We have completed our review of your filing. 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.




                         Sincerely,


                         Division of Corporation Finance

                         Disclosure Review Program