BERKSHIRE HATHAWAY INC.
3555 FARNAM STREET
OMAHA, NEBRASKA 68131
TELEPHONE (402) 346-1400
FAX (402) 346-3375
September 8, 2022
Amanda Ravitz and Barbara Jacobs
Division of Corporation Finance, Office of Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Berkshire Hathaway Inc. |
Definitive Proxy Statement on Schedule 14A
Filed March 11, 2022
File No. 001-14905
Dear Ms. Ravitz and Ms. Jacobs:
The purpose of this letter is to respond to the Division of Corporation Finance’s letter dated September 2, 2022 (“Corp Finance Letter”). As requested, we confirm that we will enhance future proxy disclosures in accordance with topics discussed in the Corp Finance Letter as well as to any material developments to Berkshire Hathaway’s risk oversight structure.
Should you have any questions or further comments, please contact the undersigned at 402-978-5423.
Very truly yours,
BERKSHIRE HATHAWAY INC.
/s/ Marc D. Hamburg
By Marc D. Hamburg
Senior Vice President – Chief Financial Officer
cc: Jennifer Broder
