UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

NOTICE OF EFFECTIVENESS

Effective Date: October 22, 2008
Form: S-4
CIK: 0001274791
Company Name: BERKSHIRE HATHAWAY FINANCE CORP
File Number: 333-153036
CIK: 0001067983
Company Name: BERKSHIRE HATHAWAY INC
File Number: 333-153036-01