BERKSHIRE HATHAWAY INC.
3555 FARNAM STREET
OMAHA, NEBRASKA 68131
TELEPHONE (402) 346-1400
FAX (402) 346-3375
August 3, 2023
Eric Envall and Jennifer Zepralka
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 17, 2023 | ||
File No. 001-14905 |
Dear Mr. Envall and Ms. Zepralka:
The purpose of this letter is to respond to the Division of Corporation Finance’s letter dated July 28, 2023 (“Corp Finance Letter”). As requested, we confirm that we will enhance Pay Versus Performance disclosures in future proxy statements in accordance with topics discussed in the Corp Finance Letter.
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