Oct 31 (Reuters) - Warren Buffett will release a letter

to his three children and Berkshire Hathaway ( BRK/A )

shareholders on November 10, while Greg Abel will write

Berkshire's annual shareholder letter in February after becoming

chief executive, the Wall Street Journal said on Thursday,

citing Buffett's assistant.

Buffett, 95, is stepping down as chief executive at the end

of the year, but will remain chairman.

Abel, 63, is a Berkshire vice chairman but has been taking

on more responsibilities, including after Buffett announced the

management change at Berkshire's May 3 annual meeting.

Buffett also plans to sit in the audience with other

directors, rather than on stage, at next year's meeting.

Berkshire did not immediately respond to requests for

comment on Friday. The Omaha, Nebraska-based conglomerate will

release third-quarter results on Saturday.

It isn't clear what Buffett's November 10 letter to his

children Susie, Howard and Peter and to shareholders will say.

Buffett issued letters in November 2023 and November 2024

that discussed estate planning and gave thanks for the

opportunities the U.S. has offered. He also announced donations

to four family charities.

Howard Buffett is expected to eventually become

non-executive chairman at Berkshire.

(Reporting by New York Newsroom)