Exhibit 15.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements:
| (1) |
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Registration Statement (Form S-8 No. 333-14036) pertaining to the
Amended and Restated James Hardie Industries SE 2001 Equity Incentive
Plan; |
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| (2) |
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Registration Statement (Form S-8 No. 333-153446) pertaining to the
Amended and Restated James Hardie Industries SE Managing Board
Transitional Stock Option Plan 2005 and the Amended and Restated James
Hardie Industries SE Supervisory Board Share Plan 2006; |
| |
| (3) |
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Registration Statement (Form S-8 No. 333-161482) pertaining to the
Amended and Restated James Hardie Industries SE Long Term Incentive
Plan 2006; |
of our reports dated May 27, 2010, with respect to the consolidated financial statements of James
Hardie Industries SE and the effectiveness of internal control over financial reporting of James
Hardie Industries SE included in this Annual Report (Form 20-F) of James Hardie Industries SE for
the year ended March 31, 2010.
/s/ Ernst & Young LLP
Orange County, California
June 28, 2010