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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VQ5PksrSL3xR9pz5JFhU1ND8IrcOKEfbXCtTxAMQ8Kc7PdPdwwBQAKb8jpYz4qr/
 EsjzjbRsakEnc11u1tXQHQ==

<SEC-DOCUMENT>9999999995-08-000407.txt : 20080205
<SEC-HEADER>9999999995-08-000407.hdr.sgml : 20080205
<ACCEPTANCE-DATETIME>20080205001516
ACCESSION NUMBER:		9999999995-08-000407
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080204
DATE AS OF CHANGE:		20080205
EFFECTIVENESS DATE:		20080204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BERKSHIRE HATHAWAY FINANCE CORP
		CENTRAL INDEX KEY:			0001274791
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				450524698
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-147949
		FILM NUMBER:		08574059

	BUSINESS ADDRESS:	
		STREET 1:		1440 KIEWITT PLAZA
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68131
		BUSINESS PHONE:		4023461400

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BERKSHIRE HATHAWAY INC
		CENTRAL INDEX KEY:			0001067983
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				470813844
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-147949-01
		FILM NUMBER:		08574061

	BUSINESS ADDRESS:	
		STREET 1:		1440 KIEWIT PLZ
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68131
		BUSINESS PHONE:		4023461400

	MAIL ADDRESS:	
		STREET 1:		1440 KIEWIT PLAZA
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68131

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NBH INC
		DATE OF NAME CHANGE:	19980810
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-02-04</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
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            <entityName>BERKSHIRE HATHAWAY FINANCE CORP</entityName>
            <fileNumber>333-147949</fileNumber>
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        <filer>
            <cik>0001067983</cik>
            <entityName>BERKSHIRE HATHAWAY INC</entityName>
            <fileNumber>333-147949-01</fileNumber>
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