April 4, 2025

Robert M. VanHimbergen
Sr. Vice President and Chief Financial Officer
Hillenbrand, Inc.
One Batesville Boulevard
Batesville, Indiana 47006

        Re: Hillenbrand, Inc.
            Form 10-K for the Fiscal Year Ended September 30, 2024
            Response Dated March 5, 2025
            File No. 001-33794
Dear Robert M. VanHimbergen:

       We have reviewed your March 5, 2025 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our February
21, 2025 letter.

Form 10-K for the fiscal year ended September 30, 2024
Item7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Critical Accounting Estimates
Revenue Recognition, page 31

1.     We note your response to prior comment 1 states you review and update
estimated
       costs to complete, and corresponding contract revenue, on a
contract-by-contract
       basis, for long-term manufacturing contracts accounted for over time
quarterly. We
       also note you state, in future filings, if there is a material gross
favorable or
       unfavorable change in estimate(s) during an interim or annual period,
you will
       disclose the amount and the underlying reason(s) for any material
change(s), as
       applicable. Please more fully explain to us how you intend to assess the
materiality of
       changes in estimates for disclosure purposes. Specifically address the
following:
 April 4, 2025
Page 2

             It appears a materiality assessment should include changes in
estimates on all
           contracts. Tell us, and explain whether, you intend to assess the
materiality of
           changes in estimates on all contracts or only on a
contract-by-contract basis; and
             It appears a materiality assessment should not be limited to the
impacts on net
           revenue and gross profit and should include the impact on net
income. Tell us,
           and explain, what financial statement line items you intend to use
to assess the
           materiality of changes in estimates.
Non-GAAP Operating Performance Measures, page 40

2.     We note your response to prior comment 2 states integration costs
consist of
       professional service expenses related to accelerating synergies and
executing strategic
       initiatives across acquired companies, salaries and other
employee-related expenses
       dedicated directly to the integration effort, and IT-related expenses
for system
       integrations. For each period presented, including any subsequent
interim period,
       please quantify the amount of integration costs related to each expense
category you
       identified. For amounts related to salaries and other employee-related
expenses, please
       tell us whether the employees are company employees or employees of
acquired
       companies. To the extant the expenses relate to company employees, more
fully
       explain how and why you believe they are incremental. This comment is
also
       applicable to Earnings Releases filed under Form 8-K.
Item 8. Financial Statements and Supplementary Data
Statements of Operations, page 53

3.     We note your response to prior comment 3. As requested, please revise
future filings
       to separately present the expense line item required by Items 5-03(b)(4)
of Regulation
       S-X or clarify why disclosure is not required.
        Please contact Andi Carpenter at 202-551-3645 or Anne McConnell at
202-551-3709
if you have questions regarding comments on the financial statements and
related matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing