# EDGAR Filing Document

**Accession Number:** 0000918646
**File Stem:** 0000000000-23-002847
**Filing Date:** 2023-3
**Character Count:** 2836
**Document Hash:** 5915434c34590b22a76193053cb4da5d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002847.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0000000000-23-002847

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230322

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EAGLE MATERIALS INC
- **CENTRAL INDEX KEY:** 0000918646
- **STANDARD INDUSTRIAL CLASSIFICATION:** CEMENT, HYDRAULIC [3241]
- **IRS NUMBER:** 752520779
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 5960 BERKSHIRE LANE
- **STREET 2:** SUITE 900
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75225
- **BUSINESS PHONE:** 214-432-2000

**MAIL ADDRESS:**
- **STREET 1:** 5960 BERKSHIRE LANE
- **STREET 2:** SUITE 900
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75225

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CENTEX CONSTRUCTION PRODUCTS INC
- **DATE OF NAME CHANGE:** 19940204
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-22-010413

## Text-Extract

```

United States securities and exchange commission logo

                     March 22, 2023

       Craig Kesler
       Chief Financial Officer
       Eagle Materials Inc.
       5960 Berkshire Lane, Suite 900
       Dallas, Texas 75225

                                                        Re: Eagle Materials
Inc.
                                                            Form 10-K for the
Fiscal Year Ended March 31, 2022
                                                            Filed May 20, 2022
                                                            File No. 001-12984

       Dear Craig Kesler:

              We have completed our review of your filing. 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.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

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

March 22, 2023

Craig Kesler
Chief Financial Officer
Eagle Materials Inc.
5960 Berkshire Lane, Suite 900
Dallas, Texas 75225

Re: Eagle Materials Inc.

Form 10-K for the Fiscal Year Ended March 31, 2022

Filed May 20, 2022

File No. 001-12984

Dear Craig Kesler:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Manufacturing