BERKSHIRE HATHAWAY INC.
3555 FARNAM STREET
OMAHA, NEBRASKA 68131
TELEPHONE (402) 346-1400
FAX (402) 346-3375
May 15, 2017
Ms. Sharon M. Blume
Accounting Branch Chief
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
| Re: | Berkshire Hathaway Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2016 – Filed February 24, 2017; |
| Form 8-K dated February 25, 2017 – Filed February 25, 2017; |
| File No. 001-14905 |
Dear Ms. Blume:
The purpose of this letter is to advise you that it will not be possible to respond within 10 business days to the comments contained in the letter we received from you dated May 12, 2017. It is our current intent to provide our response to you no later than June 2, 2017. However, we will make every effort to provide our response to you sooner.
I trust that this proposed timing will be acceptable. If you have any questions or find our proposed timing to be unacceptable, please contact me as soon as possible.
Very truly yours,
| BERKSHIRE HATHAWAY INC. |
| /s/ Marc D. Hamburg |
| By Marc D. Hamburg |
| Senior Vice President – Chief Financial Officer |
MDH/es
| cc: | Mark Brunhofer – Senior Staff Accountant |
| Daniel J. Jaksich |
