-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AM2d6snskTJngWL/6ND/tCH3sr30ZAZC8gTVb5fQGWJq9YxgIzXhfS2fqOJ/fIY5 mWBpVp35bmCTqIfnPv9UKg== 0000950148-07-000191.txt : 20080219 0000950148-07-000191.hdr.sgml : 20080218 20070809170254 ACCESSION NUMBER: 0000950148-07-000191 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BERKSHIRE HATHAWAY INC CENTRAL INDEX KEY: 0001067983 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 470813844 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1440 KIEWIT PLZ CITY: OMAHA STATE: NE ZIP: 68131 BUSINESS PHONE: 4023461400 MAIL ADDRESS: STREET 1: 1440 KIEWIT PLAZA CITY: OMAHA STATE: NE ZIP: 68131 FORMER COMPANY: FORMER CONFORMED NAME: NBH INC DATE OF NAME CHANGE: 19980810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XTRA FINANCE CORP CENTRAL INDEX KEY: 0001401717 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 208648239 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1801 PARK 270 DRIVE STREET 2: SUITE 400 CITY: SAINT LOUIS STATE: MO ZIP: 63146-4037 BUSINESS PHONE: (314) 579-9300 MAIL ADDRESS: STREET 1: 1801 PARK 270 DRIVE STREET 2: SUITE 400 CITY: SAINT LOUIS STATE: MO ZIP: 63146-4037 CORRESP 1 filename1.htm corresp
 

XTRA FINANCE CORPORATION
1440 Kiewit Plaza
Omaha, Nebraska 68131
August 9, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Registration Statement on Form S-4 (file no. 333-143572) filed by BERKSHIRE HATHAWAY INC. and XTRA FINANCE CORPORATION (the “Registrants”)
Dear Sir or Madam:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrants hereby respectfully request that the effectiveness of the above-referenced Registration Statement be accelerated to 11:00 a.m., Eastern Time, on Monday, August 13, 2007, or as soon thereafter as possible.
     The Registrants hereby confirm that they are aware of their obligations under the Securities Act. The Registrants further acknowledge that:
     (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     (c) the Registrants may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     It would be appreciated if the Commission’s staff would advise the Registrants’ counsel, either Mary Ann Todd (213-683-9520) or J. Martin Willhite (213-683-9282), by telephone upon the Registration Statement becoming effective or if this timing presents a problem.
Very truly yours,
             
Berkshire Hathaway Inc.   XTRA Finance Corporation
 
            
 
            
By:
  /s/ Marc D. Hamburg   By:   /s/ Marc D. Hamburg
 
           
 
  Marc D. Hamburg       Marc D. Hamburg
 
  Vice President and Chief Financial Officer       Vice President
cc: Sonia Barros

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