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SULLIVAN & CROMWELL LLP
A LIMITED LIABILITY PARTNERSHIP
 
TELEPHONE: +44 (0)20-7959-8900
FACSIMILE: +44 (0)20-7959-8950
 
WWW.SULLCROM.COM
 
 
One New Fetter Lane
London EC4A  1AN, England
______________________
 
FRANKFURT • PARIS
 
LOS ANGELES • NEW YORK • PALO ALTO • WASHINGTON, D.C.
 
BEIJING • HONG KONG • TOKYO
 
MELBOURNE • SYDNEY
 
 
 
 
 
                            July 2, 2013
 
Mr. Rufus Decker,
Accounting Branch Chief,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549-4631.
 
Dear Mr. Decker,
 
I refer to your comment letter dated June 19, 2013 to Maeve Carton of CRH plc (the “Company”) and my telephone call with Jeffrey Gordon on July 1, 2013 regarding the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review by the Company and its advisers of the responses to the Staff’s comments. The Company confirms that it intends to submit its responses to the Staff’s comments by July 18, 2013.
 
The Company appreciates your cooperation in extending the deadline for its response.
 

 
Very truly yours,
 
 
/s/ Kathryn A. Campbell
 
Kathryn A. Campbell
 
 
 
cc:
Jeffrey Gordon, Staff Accountant
Jeanne Baker, Assistant Chief Accountant
(Securities and Exchange Commission)
 
 
Maeve Carton
(CRH plc)
 
 
 
 
 
 
Sullivan & Cromwell LLP carries on business in England and Wales through Sullivan & Cromwell MNP LLP, a registered limited liability partnership established under the laws of the State of New York.
The personal liability of our partners is limited to the extent provided in such laws. Additional information is available upon request or at www.sullcrom.com.
 
Sullivan & Cromwell MNP LLP is authorized and regulated by the Solicitors Regulation Authority (Number 00308712).
A list of the partners’ names and professional qualifications is available for inspection at 1 New Fetter Lane, London EC4A 1AN. All partners are either registered foreign lawyers or solicitors.