EXHIBIT 99.2


STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Marc D. Hamburg, state and attest that:

(1)   To the best of my knowledge, based upon a review of the covered reports of
      Berkshire Hathaway Inc., and, except as corrected or supplemented in a
      subsequent covered report:

      -     no covered report contained an untrue statement of a material fact
            as of the end of the period covered by such report (or in the case
            of a report on Form 8-K or definitive proxy materials, as of the
            date on which it was filed); and

      -     no covered report omitted to state a material fact necessary to make
            the statements in the covered report, in light of the circumstances
            under which they were made, not misleading as of the end of the
            period covered by such report (or in the case of a report on Form
            8-K or definitive proxy materials, as of the date on which it was
            filed).

(2)   I have reviewed the contents of this statement with the Company's audit
      committee of the board of directors.

(3)   In this statement under oath, each of the following, if filed on or before
      the date of this statement, is a "covered report":

      -     Annual Report on Form 10-K for the fiscal year ended December 31,
            2001 filed with the Commission on March 29, 2002 of Berkshire
            Hathaway Inc.

      -     all reports on Form 10-Q, all reports on Form 8-K and all definitive
            proxy materials of Berkshire Hathaway Inc. filed with the Commission
            subsequent to the filing of the Form 10-K identified above; and

      -     any amendments to any of the foregoing.


      /s/ Marc D. Hamburg                                Subscribed and sworn to
      ----------------------------------                 before me this 13th day
      Marc D. Hamburg                                    of August 2002.
      Vice President and principal financial officer
      August 13, 2002
                                                         /s/ Tracey Schnell
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                                                         Notary Public

                                                         My Commission Expires:

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