August 9, 2024

Warren E. Buffett
Chairman and Chief Executive Officer
Berkshire Hathaway Inc.
3555 Farnam Street
Omaha, NE 68131

       Re: Berkshire Hathaway Inc.
           Definitive Proxy Statement on Schedule 14A
           Filed March 15, 2024
           File No. 001-14905
Dear Warren E. Buffett:

      We have limited our review of your most recent definitive proxy statement
to those issues
we have addressed in our comment(s).

       Please respond to this letter by providing the requested information
and/or confirming that
you will revise your future proxy disclosures in accordance with the topics
discussed below. If
you do not believe a comment applies to your facts and circumstances, please
tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Definitive Proxy Statement on Schedule 14A
Pay Versus Performance Table, page 8

1.     Item 402(v)(2)(iii) of Regulation S-K specifies the calculations
required to derive
       compensation actually paid. These calculations relate exclusively to
defined benefit and
       actuarial pension plan and stock and option award amounts. It appears,
however, that in
       calculating compensation actually paid for your principal executive
officer, you have
       subtracted the amounts included in the    All Other Compensation
column of the
       Summary Compensation Table. Please confirm that, in future filings, the
compensation
       actually paid calculations will be conducted in accordance with Item
402(v)(2)(iii) of
       Regulation S-K. In addition, compensation actually paid calculations
must be included in
       a footnote, pursuant to Item 402(v)(3) of Regulation S-K.
2.     The net earnings (loss) amounts included in your pay versus performance
table for the
       fiscal years presented do not agree to the net earnings (loss) amounts
reported in your
       audited GAAP financial statements. It appears that you use net earnings
(loss) attributable
 August 9, 2024
Page 2

       to Berkshire Hathaway shareholders, as reported in your audited GAAP
financial
       statements. Please confirm that, in future filings, you will include net
earnings (loss)
       without adjustment for all years covered by the table. See Item
402(v)(2)(v) of Regulation
       S-K and refer to Regulation S-K Compliance and Disclosure Interpretation
128D.08.
3.     Please confirm that, in future filings, you will provide disclosure
regarding the
       relationship between compensation actually paid and net earnings (loss).
See Item
       402(v)(5)(ii) of Regulation S-K. If you include information in addition
to that specified in
       Item 402(v) of Regulation S-K, such as the relationship between
compensation actually
       paid and operating earnings, please ensure that such disclosure is
clearly identified as
       supplemental, not misleading, and not presented with greater prominence
than the
       required disclosure.    See Pay Versus Performance, Release No. 34-95607
(August 25,
       2022) [87 FR 55134 (September 8, 2022)] at Section II.F.3.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Laura Nicholson at 202-551-3584 or Amanda Ravitz at
202-551-3412 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Disclosure Review
Program