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                     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